Payroll Tax Reporting and Information Returns in Puerto Rico

Statements to Employees. Form 499R-2/W-2 PR by January 31, or within 30 days of date of last payment of wages.

Information Returns. Form 480.6 for each individual paid $500 or more during the year and such payments are not subject to withholding; summary Form 480.5. Both forms due February 28. (Nonresidents. Only form necessary is Form 480.30.)