2021 Tax Calendar Think strategically. Get better results - Kevane Grant Thornton LLP - Colegio de CPA
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Audit | Tax | Advisory | Outsourcing 2021 Tax Calendar Kevane Grant Thornton LLP Think strategically. Get better results.
Mensaje de la Presidenta
Saludos:
El Colegio de Contadores Públicos Autorizados de Puerto Rico tiene el compromiso de mantener a nuestros
colegiados y a la comunidad informados en temas contributivos de Puerto Rico; y aquellos a nivel federal
que son relevantes para Puerto Rico. Con ese propósito, este año hemos coordinado con la firma Kevane
Grant Thornton, compartir con todos ustedes, el Calendario Contributivo 2021 que ellos trabajaron y
publicaron. Este tipo de documento entendemos debe resultar siendo muy útil como herramienta de
referencia y guía.
Esta iniciativa se une a nuestras otras publicaciones anuales relacionadas a temas contributivos, como es el
Manual Contributivo que incluye preguntas y respuestas claves e importantes para el proceso de radicación
de la planilla de contribución sobre ingresos. También tenemos el Manual de la IRA donde se incluye la
información más importante sobre las Cuentas de Retiro Individual (“IRA”, por sus siglas en inglés), Cuentas
de Aportación Educativa (CAE) y la Cuenta de Retiro Individual no Deducible ("Roth IRA"), entre otros.
Asimismo, los invitamos a que se mantengan al día en los temas contributivos a través de nuestros
seminarios, programa de podcast y Facebook Live “SumandoAlFuturo con Martes de Números”; así como
las actividades de orientación de nuestra campaña contributiva Planilla 2020.
Agradecemos nuevamente a la firma Kevane Grant Thornton por compartir el calendario para beneficio de
nuestros colegiados. En el Colegio de CPA, seguimos SumandoAlFuturo manteniendo nuestro compromiso
para orientar en este caso, sobre asuntos contributivos. Contadores
Cordialmente,
CPA Rosa M. Rodríguez Ramos
Presidenta
Colegio de CPA de Puerto Rico
Esta es una herramienta de fácil referencia sobre las fechas más importantes en aspectos contributivos.
El Colegio de CPA no es responsable de acciones que se puedan realizar, considerando que pueden surgir
cambios durante el año contributivo.
2021
January February March April
S M T W T F S S M T W T F S S M T W T F S S M T W T F S
1 2 1 2 3 4 5 6 1 2 3 4 5 6 1 2 3
3 4 5 6 7 8 9 7 8 9 10 11 12 13 7 8 9 10 11 12 13 4 5 6 7 8 9 10
10 11 12 13 14 15 16 14 15 16 17 18 19 20 14 15 16 17 18 19 20 11 12 13 14 15 16 17
17 18 19 20 21 22 23 21 22 23 24 25 26 27 21 22 23 24 25 26 27 18 19 20 21 22 23 24
24 25 26 27 28 29 30 28 28 29 30 31 25 26 27 28 29 30
31
May June July August
S M T W T F S S M T W T F S S M T W T F S S M T W T F S
1 1 2 3 4 5 1 2 3 1 2 3 4 5 6 7
2 3 4 5 6 7 8 6 7 8 9 10 11 12 4 5 6 7 8 9 10 8 9 10 11 12 13 14
9 10 11 12 13 14 15 13 14 15 16 17 18 19 11 12 13 14 15 16 17 15 16 17 18 19 20 21
16 17 18 19 20 21 22 20 21 22 23 24 25 26 18 19 20 21 22 23 24 22 23 24 25 26 27 28
23 24 25 26 27 28 29 27 28 29 30 25 26 27 28 29 30 31 29 30 31
30 31
September October November December
S M T W T F S S M T W T F S S M T W T F S S M T W T F S
1 2 3 4 1 2 1 2 3 4 5 6 1 2 3 4
5 6 7 8 9 10 11 3 4 5 6 7 8 9 7 8 9 10 11 12 13 5 6 7 8 9 10 11
12 13 14 15 16 17 18 10 11 12 13 14 15 16 14 15 16 17 18 19 20 12 13 14 15 16 17 18
19 20 21 22 23 24 25 17 18 19 20 21 22 23 21 22 23 24 25 26 27 19 20 21 22 23 24 25
26 27 28 29 30 24 25 26 27 28 29 30 28 29 30 26 27 28 29 30 31
31
12
monthly
tips
January February March April May June
Evaluate if you can You are at the right Call us today to set up Make sure to file and pay Set calendar reminders Stay current with our tax
contribute more to your moment to look at your your tax appointment. your income tax return to assist you in complying alerts. Constant changes
401K retirement plan, income tax withholding on time. with deposits and to the tax laws provide
which might reduce your to ensure you are on the payments. Non-compliance new challenges and
tax liability for the year. track to cover most of your during the year may opportunities that could
tax liability based on your lead to disallowance of potentially affect your tax
projected income. deductions on the income bill.
tax return or imposition of
interest and penalties. Register here
July August September October November December
Review the past six months In case you experience Consider making a Estate planning awareness If you anticipate being Review your year-end
and evaluate if any tax a loss of property charitable contribution, - review your estate in a higher tax bracket, income and evaluate
withholding adjustments during the year, make which may be up to plan to make sure it meets consider if deferring any last minute tax
are necessary. sure you account for 50% of you AGI. Some your goals and objectives. income/accelerating withholding adjustment.
losses deductions not exceptions apply. Proper and timely planning deductions will be
compensated for by will save time, situations, beneficial. Contact us for
insurance or otherwise. Contact us for advice. and money to your loved advice.
Contact our tax advisers ones.
for help.
2021 Tax Calendar
Table of contents
Page Page
2021 Puerto Rico tax returns due dates and calendars 1-26 U.S. individuals income tax rates for taxable year 2020 44
January 2021 to January 2022 - single
2021 Federal tax returns due dates and calendars 27-28 - married filing separately
January 2021 to January 2022 - married filing jointly and qualifying widow(er)
- head of household
General information 29-30
Deposit requirements (applicable to FICA, federal and Puerto Rico Taxable year 2020 45
income taxes) U.S. individuals standard deduction
Puerto Rico income tax on individuals, estates and trusts 31-33 U.S. estates and trusts income tax rates
- filing requirements U.S. corporations income tax rate
- regular tax Christmas bonus law 46
- gradual adjustment for individuals - employees contracted before January 26, 2017
- alternate basic tax (ABT) for individuals - employees contracted on or after January 26, 2017
- optional tax available for self-employed individuals Household employees (Nanny Tax)
Quick checklist of deductions for Puerto Rico individual taxpayers Payroll tax information 47
Are Social Security benefits taxable income? - electronic filing requirements for Puerto Rico employers
Capital gain rates applicable in Puerto Rico - employer identification numbers by phone or online
Puerto Rico income tax for corporations and partnerships 34-35 Tax returns and forms for the Sales and Use Tax 48-50
Alternative minimum tax (AMT)
Optional tax available for corporations rendering services Individuals tax returns instructions for filing 51
Audited financial statements and supplementary information Corporations tax returns instructions for filing 52
requirements in Puerto Rico Pass-through entities tax returns instructions for filing 53
Puerto Rico withholding taxes on payments to non-residents 36 Withholding tax at source on payments for services rendered 54
- non-resident U.S. citizens - general rule
- non-resident aliens - exclusions
- non-resident corporations - services excluded by definition
Puerto Rico special lower tax rates (for individuals) - return and payment of tax withheld
The Puerto Rico Incentives Code 37 - waivers
Tax incentives under the Incentives Code 38-40 Our services at a glance 55
Tax credit in connection with eligible activities 41-42 Our publications and mobile application 56
Sequential process undergone by a tax grant 43 Disclaimer 57
2021 Holidays and observances / Contact Us 58
2021 Puerto Rico tax returns and due dates
APPLICATION FOR EXEMPTION FROM January 15 (cont’d) January 15 (cont’d)
PROPERTY TAXES
Machinery, materials and equipment available FORM 480.31 FORM TSCH-1
for installation (or in the process of being (Electronic filing) Deposit coupon of Income Chauffeur’s (and other employees) Social
installed) are considered personal property. An Tax Withheld at Source from Non-resident Security – Quarterly payment.
application for exemption can be filed within persons for the month of December in excess VOLUME OF BUSINESS TAX
30 days after receiving the property. The of $200. Last day for payment of second semester for
exemption shall expire as soon as the property FORM 480.32 fiscal year 2020-2021.
is installed or placed in service, but will not be (Electronic filing) Deposit coupon of Income DEPOSIT OF THE SALES AND USE TAX
in effect for more than three (3) years after the Tax Withheld on Royalties, for the month of First installment. Large taxpayers and
property is available for installation. December, paid to Non-residents under section merchants with monthly sales tax deposits for
6(k) of the Tax Incentives Act of 1998. the prior year in excess of $2,000.
January 11, 2021 FORM 480 E-1
FORM AS 2970.1
(Electronic filing) 2020 P.R. Individual January 20
Estimated Tax Payment Voucher - Fourth
(Electronic filing through SURI) Declaration FORM AS 2915.1 D
Installment.
of Imports. Non-bonded importers - filed (Electronic filing through SURI)
and paid on the date of introduction of FORM 482.0 Tax on Imports Monthly Return and payment.
items. Bonded importers - filed on the date (Electronic filing) 2019 P.R. Individual Income
SALES AND USE TAX
of introduction. Payment is extended to the Tax Return, if the 6-month automatic extension
Monthly Municipal Return and payment.
10th day of the month following the month of was obtained.
FORM CFSE 693/02-140
introduction. FORM 480.20(EC)
Workmen’s Compensation Insurance Premium.
FORM SC 2225 2019 P.R. Informative Income Tax Return
Payment of second installment for fiscal year
(Electronic filing through SURI) Monthly Excise Pass-Through Entity (Partnership, Special
2020-2021.
Tax Return and payment. Partnership and Corporation of Individuals)
(calendar year entities), if the 6-month January 22
January 15 automatic extension was obtained.
VOLUME OF BUSINESS DECLARATION 2020-
FORM 480.80(F)
FORM 499 R-1 2019 Revocable Trust or Grantor Trust Income 2021 (MUNICIPAL LICENSE TAX)
(Electronic filing) Employer’s Monthly Deposit Tax Return, if the 6-month automatic extension Due date, if the 6-month extension
of Income Tax Withheld from Employees for the was obtained. was obtained, date varies, subject to
month of December. If liability for the quarter is FORM 480.20 AND 480.30(II) municipalities’ interpretation.
less than $2,500, no deposit is required. (Electronic filing) 2019 P.R. Corporation
FORM 480.9 Income Tax Return and 2019 Exempt Businesses January 25*
Payment of Income Tax Withheld on dividends, Income Tax Returns, if the 6-month automatic FORM AS 2915.1
partnerships distributions, interest and 10% extension was obtained (calendar year (Electronic filing through SURI)
penalty on IRA. corporations). Sales and Use Tax Monthly Return and
DEPOSITS THROUGH SURI Last day of payment of second installment payment. (Includes Basic - SUT, preexisting
Payment of Tax Withheld on services rendered of the Individual Income Tax Return for 2019 contracts and auctions, Special 4% SUT, and
and judicial or extrajudicial indemnifications. taxable year. 6% reduced rate SUT).
*Per BI-RI 21-01.
2021 Kevane Grant Thornton Tax Calendar 1
Sunday Monday Tuesday Wednesday Thursday Friday Saturday
December 2020 February 2021 1 2
S M T W T F S S M T W T F S
1 2 3 4 5 1 2 3 4 5 6
6 7 8 9 10 11 12 7 8 9 10 11 12 13
13 14 15 16 17 18 19 14 15 16 17 18 19 20
20 21 22 23 24 25 26 21 22 23 24 25 26 27
27 28 29 30 31 28
New Year’s Day
3 4 5 6 7 8 9
Three Kings’ Day
10 11 12 13 14 15 16
17 18 19 20 21 22 23
Martin Luther King Jr. Day
24/31 25 26 27 28 29 30
January
January 2020
2021 2021 Kevane Grant Thornton Tax Calendar 2February 1 February 10 February 16 (cont’d)
FORM 499R-2/W-2PR FORM AS 2970.1 FORM 480.32
(Electronic filing through SURI) Employer’s (Electronic filing through SURI) Declaration of (Electronic filing) Deposit coupon of Income
Withholding Statement for Calendar Year Imports. Non-bonded importers - filed and Tax Withheld on Royalties, for the month of
2020 (a 30-day extension is available). paid on the date of introduction of items. January, paid to Non-residents under section
FORM 499 R-3 Bonded importers - filed on the date of 6(k) of the Tax Incentives Act of 1998.
(Electronic filing through SURI) 2020 Annual introduction. Payment is extended to the PERSONAL PROPERTY
Reconciliation Statement of Income Tax 10th day of the month following the month of ESTIMATED TAX PAYMENT
Withheld (a 30-day extension is available). introduction. (Electronic filing on https://emueble.crimpr.net)
FORM 499 R-1B FORM SC 2225 2020 - Third Installment.
(Electronic filing) Employer’s Quarterly Return (Electronic filing through SURI) Monthly Excise
Tax Return and payment. DEPOSIT OF THE SALES AND USE TAX
of Income Tax Withheld – Quarter ended First installment. Large taxpayers and
12/31/20. merchants with monthly sales tax deposits for
FORM SC 2788 B February 16 the prior year in excess of $2,000.
(Filed by the donor) FORM 499 R-1
(Electronic filing through SURI) 2020 P.R. Gift (Electronic filing) Employer’s Monthly Deposit February 22
Informative Return (a 3-month automatic of Income Tax Withheld from Employees for the
extension is available). (A 6-month automatic FORM AS 2915.1 D
month of January. If liability for the quarter is (Electronic filing through SURI) Tax on Imports
extension is available if the applicant is outside less than $2,500, no deposit is required.
of P.R.). Monthly Return and payment.
FORM 480.9 SALES AND USE TAX
FORM PR-UI-10 and PR-UI-10A Payment of Income Tax Withheld on dividends,
P.R. Unemployment Insurance and Disability Monthly Municipal Return and payment.
partnerships distributions, interest and 10%
Benefits - Quarter ended 12/31/20. (Electronic penalty on IRA. FORM AS 2915.1
filing through DTRH portal). (Electronic filing through SURI) Sales and Use
DEPOSITS THROUGH SURI Tax Monthly Return and payment. (Includes
DEPOSIT OF THE SALES AND USE TAX Payment of Tax Withheld on services rendered
Second installment. Large taxpayers and Basic - SUT, preexisting contracts and
and judicial or extrajudicial indemnifications.
merchants with monthly sales tax deposits for auctions, Special 4% SUT, and 6% reduced
FORM 480.31 rate SUT).
the prior year in excess of $2,000. (Electronic filing) Deposit coupon of Income
FORM 480.5 Tax Withheld at Source from Non-resident
(Electronic filing through SURI) Summary of persons for the month of January in excess of
informative returns 480.7A and 480.7D. $200.
FORM 480.6SP-1 2019 EXEMPT ANNUAL REPORT & EXEMPT
(Electronic filing through SURI) Quarterly CORPORATION ANNUAL REPORT
Return of Tax Withheld on Payments - Services (Electronic filing on https://ogpe. pr.gov/)
Rendered - Quarter ended 12/31/20. For 2019 calendar year Exempt Pass-Through
FORM 480.7A Entities, and Exempt Corporations that filed
(Electronic filing through SURI) Informative their Income Tax Returns on January 15, 2021.
Returns - Mortgage interest. 2019 EXEMPT ANNUAL REPORT
FORM 480.7D (Electronic filing on https://ogpe.pr.gov) For
(Electronic filing through SURI) - Automobile Exempt Individuals that filed the 2019 Income
lease payments. Tax Return, Form 482.0 on January 15, 2021.
2021 Kevane Grant Thornton Tax Calendar 3Sunday Monday Tuesday Wednesday Thursday Friday Saturday
1 2 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
St. Valentine’s Day Presidents’ Day Ash Wednesday
21 22 23 24 25 26 27
28 January 2021 March 2021
S M T W T F S S M T W T F S
1 2 1 2 3 4 5 6
3 4 5 6 7 8 9 7 8 9 10 11 12 13
10 11 12 13 14 15 16 14 15 16 17 18 19 20
17 18 19 20 21 22 23 21 22 23 24 25 26 27
24 25 26 27 28 29 30 28 29 30 31
31
February 2020
2021 2021 Kevane Grant Thornton Tax Calendar 4March 1 March 1 (cont’d) March 15 (cont’d)
FORM 480.5 FORM 499 R-3 FORM 480.32
(Electronic filing through SURI) Summary of (Electronic filing through SURI) 2020 Annual (Electronic filing) Deposit coupon of Income
informative returns 480.6A, 480.6B, 480.6G Reconciliation Statement of Income Tax Tax Withheld on Royalties, for the month of
and 480.6D; and 480.7F 480.7, 480.7B and Withheld, if the 30-day extension was February, paid to Non-residents under Section
480.7C, when reporting distributions only. obtained. 6(k) of the Tax Incentives Act of 1998.
FORM 480.6A DEPOSIT OF THE SALES AND USE TAX FORM 480.20(EC)
(Electronic filing through SURI) Informative Second installment. Large taxpayers and (Electronic filing through SURI) 2020 P.R.
Return - Income Not Subject to Withholding. merchants with monthly sales tax deposits for Informative Income Tax Return Pass-Through
FORM 480.6B the prior year in excess of $2,000. Entity (Partnership, Special Partnership and
(Electronic filing through SURI) Informative Corporation of Individuals) (calendar year
Return – Income Subject to Withholding. March 10 pass-through entities) (a 6-month automatic
extension is available).
FORM 480.6B.1 FORM AS 2970.1
(Electronic filing through SURI) Annual FORM 480.80(F)
(Electronic filing through SURI) Declaration (Electronic filing through SURI) 2020 Revocable
Reconciliation Statement of Income Subject to of Imports. Non-bonded importers - filed
Withholding. Trust or Grantor Trust Informative Income Tax
and paid on the date of introduction of Return (calendar year) (a 6-month automatic
FORM 480.6D items. Bonded importers - filed on the date extension is available).
(Electronic filing through SURI) Informative of introduction. Payment is extended to the
Return – Exempt Income and Exempt Income DEPOSIT OF THE SALES AND USE TAX
10th day of the month following the month of
Subject to Alternate Basic Tax. First installment. Large taxpayers and
introduction. merchants with monthly sales tax deposits for
FORM 480.6G FORM SC 2225 the prior year in excess of $2,000.
(Electronic filing through SURI) Informative (Electronic filing through SURI) Monthly Excise
Return – Transactions made by electronic Tax Return and payment. March 23
means.
FORM AS 2915.1 D
FORM 480.6SP March 15 (Electronic filing through SURI) Tax on Imports
(Electronic filing through SURI) Informative
Return – Services Rendered. FORM 499 R-1 Monthly Return and payment.
FORM 480.6SP.2 (Electronic filing) Employer’s Monthly Deposit SALES AND USE TAX
(Electronic filing through SURI) Annual of Income Tax Withheld from Employees for the Monthly Municipal Return and payment.
Reconciliation Statement of Services month of February. If liability for the quarter is FORM AS 2915.1
Rendered. less than $2,500, no deposit is required. (Electronic filing through SURI) Sales and Use
FORM 480.7F FORM 480.9 Tax Monthly Return and payment. (Includes
(Electronic filing through SURI) Informative Payment of Income Tax Withheld on dividends, Basic - SUT, preexisting contracts and
Return – advertising, insurance premiums, partnerships distributions, interest and 10% auctions, Special 4% SUT, and 6% reduced
telecommunication, internet access and cable penalty on IRA. rate SUT).
DEPOSITS THROUGH SURI
or satellite television services.
Payment of Tax Withheld on services rendered March 31
FORM 499R-2/W-2PR
(Electronic filing through SURI) Employer’s and judicial or extrajudicial indemnifications. DEPOSIT OF THE SALES AND USE TAX
Withholding Statement for Calendar Year FORM 480.31 Second installment. Large taxpayers and
2020, if the 30-day extension was obtained. (Electronic filing) Deposit coupon of Income merchants with monthly sales tax deposits for
Tax Withheld at Source from Non-resident the prior year in excess of $2,000.
persons for the month of February in excess of
$200.
2021 Kevane Grant Thornton Tax Calendar 5Sunday Monday Tuesday Wednesday Thursday Friday Saturday
1 2 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
Daylight saving St. Patrick’s Day
time begins
21 22 23 24 25 26 27
Emancipation Day (Observed)
28 29 30 31 February 2021 April 2021
S M T W T F S S M T W T F S
1 2 3 4 5 6 1 2 3
7 8 9 10 11 12 13 4 5 6 7 8 9 10
14 15 16 17 18 19 20 11 12 13 14 15 16 17
21 22 23 24 25 26 27 18 19 20 21 22 23 24
28 25 26 27 28 29 30
Palm Sunday
March 2021 2021 Kevane Grant Thornton Tax Calendar 6April 12 April 15 (cont’d) April 15 (cont’d) April 22
FORM AS 2970.1 DEPOSITS THROUGH SURI FORM 480.80 VOLUME OF BUSINESS
(Electronic filing through SURI) Payment of Tax Withheld on 2020 P.R. Fiduciary Income Tax DECLARATION (MUNICIPAL
Declaration of Imports. Non- services rendered and judicial or Return (Estate or Trust) (a 6-month LICENSE TAX)
bonded importers - filed and extrajudicial indemnifications. automatic extension is available).
Full payment required in order
paid on the date of introduction of FORM 480.9EC FORM 482.0(C) to obtain the 5% statutory
items. Bonded importers - filed on Payment Voucher of Tax Withheld 2020 P.R. Composite Return discount (a 6-month extension is
the date of introduction. Payment on Distributable Share of Partners Partners and Individual Members available) date varies, subject to
is extended to the 10th day of the or Shareholders of Pass-Through of Partnerships and Limited
month following the month of municipalities interpretation.
Entities (calendar year entities). Liability Companies (a 6-month
introduction. automatic extension is available).
FORM SC 2225
First installment.
CORPORATE ANNUAL REPORT
April 30
FORM 480.30
(Electronic filing through SURI) (Electronic filing through SURI) (Electronic filing) 2020 Corporate FORM 499 R-1B
Monthly Excise Tax Return and Non-resident Annual Return of Annual Report (a 60-day extension (Electronic filing) Employer’s
payment. Income Tax Withheld at Source. is available). Quarterly Return of Income Tax
LIMITED LIABILITY COMPANY’S Withheld - Quarter ended 3/31/21.
FORM 480.31
April 15 (Electronic filing) Deposit coupon ANNUAL FEE DEPOSIT OF THE SALES AND
Last day to elect the 10% tax of Income Tax Withheld at Source (Electronic filing) 2020 LLCs Annual USE TAX
withholding on interest. from Non-resident persons for the Fee (no extension is available). Second installment. Large
month of March in excess of $200. FORM TSCH-1 taxpayers and merchants with
Last day of payment of first monthly sales tax deposits for the
installment of the Individual FORM 480.32 Chauffeur’s (and other
employees’) Social Security- prior year in excess of $2,000.
Income Tax Return for 2020 (Electronic filing) Deposit coupon
taxable year. of Income Tax Withheld on Quarterly payment. FORM PR-UI-10 and PR UI-10A
Royalties, for the month of March, DEPOSIT OF THE SALES AND USE P.R. Unemployment Insurance
FORM 499 R-1 paid to Non-residents under TAX and Disability Benefits - Quarter
(Electronic filing) Employer’s Section 6(k) of the Tax Incentives First installment. Large taxpayers ended 3/31/21. (Electronic filing
Monthly Deposit of Income Tax Act of 1998. and merchants with monthly sales through DTRH Portal).
Withheld from Employees for the tax deposits for the prior year in FORM SC 2788 B
month of March. If liability for the FORM 480.20
(Electronic filing) 2020 P.R. excess of $2,000. (Filed by the donor)
quarter is less than $2,500, no 2020 P.R. Gift Informative
deposit is required. Corporation Income Tax Return
(calendar year corporations) (a
April 20 Return, if the 3-month automatic
FORM 480.5 6-month automatic extension is FORM AS 2915.1 D extension was obtained.
(Electronic filing through SURI) (Electronic filing through SURI) Tax FORM 480.6SP-1
Summary of Informative Returns available).
FORM 482.0 on Imports Monthly Return and (Electronic filing through SURI)
480.6C. payment. Quarterly Return of Tax Withheld
FORM 480.6C 2020 P.R. Individual Income Tax
Return (a 6-month automatic SALES AND USE TAX on Payments for Services
(Electronic filing through SURI) Monthly Municipal Return and Rendered - Quarter ended 3/31/21.
Informative Return Income Subject extension is available).
to Withholding - Non-resident. FORM 480.E-1 payment.
FORM 480.9 (Electronic filing through SURI) FORM AS 2915.1
Payment of Income Tax Withheld 2021 P.R. Individual, Corporation (Electronic filing through SURI)
on dividends, partnerships and Partnership taxed as Sales and Use Tax Monthly Return
Corporations Estimated Tax and payment. (Includes Basic -
distributions, interest and 10% SUT, preexisting contracts and
penalty on IRA. Payment Voucher (calendar year) -
First Installment. auctions, Special 4% SUT, and 6%
reduced rate SUT).
2021 Kevane Grant Thornton Tax Calendar 7Sunday Monday Tuesday Wednesday Thursday Friday Saturday
March 2021 May 2021 1 2 3
S M T W T F S S M T W T F S
1 2 3 4 5 6 1
7 8 9 10 11 12 13 2 3 4 5 6 7 8
14 15 16 17 18 19 20 9 10 11 12 13 14 15
21 22 23 24 25 26 27 16 17 18 19 20 21 22
28 29 30 31 23 24 25 26 27 28 29
30 31 Good Friday
4 5 6 7 8 9 10
Easter Sunday
11 12 13 14 15 16 17
18 19 20 21 22 23 24
Administrative
Professional Day
25 26 27 28 29 30
April 2020
April 2021 2021 Kevane Grant Thornton Tax Calendar 8May 10 May 17 (cont’d)
FORM AS 2970.1 FORM AS-29
(Electronic filing through SURI) Declaration of (Electronic filing on https://emueble.crimpr.
Imports. Non-bonded importers - filed and net) 2020 Personal Property Tax Return (5%
paid on the date of introduction of items. discount granted if estimated tax installments
Bonded importers - filed on the date of were paid and total liability is satisfied by the
introduction. Payment is extended to the due date). (A 3-month automatic extension is
10th day of the month following the month of available).
introduction. PERSONAL PROPERTY
FORM SC 2225 ESTIMATED TAX PAYMENT
(Electronic filing through SURI) Monthly Excise (Electronic filing on https://emueble.crimpr.
Tax Return and payment. net) 2020 - Fourth Installment.
DEPOSIT OF THE SALES AND USE TAX
May 17 First installment. Large taxpayers and
merchants with monthly sales tax deposits for
FORM 499 R-1
the prior year in excess of $2,000.
(Electronic filing) Employer’s Monthly Deposit
of Income Tax Withheld from Employees for the
month of April. If liability for the quarter is less May 20
than $2,500, no deposit is required. FORM AS 2915.1 D
FORM 480.9 (Electronic filing through SURI) Tax on Imports
Payment of Income Tax Withheld on dividends, Monthly Return and payment.
partnerships distributions, interest and 10% SALES AND USE TAX
penalty on IRA. Monthly Municipal Return and payment.
DEPOSITS THROUGH SURI FORM AS 2915.1
Payment of Tax Withheld on services rendered (Electronic filing through SURI)
and judicial or extrajudicial indemnifications. Sales and Use Tax Monthly Return and
FORM 480.31 payment. (Includes Basic - SUT, preexisting
(Electronic filing) Deposit coupon of Income contracts and auctions, Special 4% SUT, and
Tax Withheld at Source from Non-resident 6% reduced rate SUT).
persons for the month of April in excess of
$200.
FORM 480.32
(Electronic filing) Deposit coupon of Income
Tax Withheld on Royalties, for the month of
April, paid to Non-residents under Section 6(k)
of the Tax Incentives Act of 1998.
2021 Kevane Grant Thornton Tax Calendar 9Sunday Monday Tuesday Wednesday Thursday Friday Saturday
April 2021 June 2021 1
S M T W T F S S M T W T F S
1 2 3 1 2 3 4 5
4 5 6 7 8 9 10 6 7 8 9 10 11 12
11 12 13 14 15 16 17 13 14 15 16 17 18 19
18 19 20 21 22 23 24 20 21 22 23 24 25 26
25 26 27 28 29 30 27 28 29 30
2 3 4 5 6 7 8
9 10 11 12 13 14 15
Mother’s Day
16 17 18 19 20 21 22
23/30 24/31 25 26 27 28 29
Memorial Day
May 2021 2021 Kevane Grant Thornton Tax Calendar 10June 1 June 15 (cont’d) June 30
DEPOSIT OF THE SALES AND USE TAX FORM 480.9EC DEPOSIT OF THE SALES AND USE TAX
Second installment. Large taxpayers and (Electronic filing through SURI) Payment Second installment. Large taxpayers and
merchants with monthly sales tax deposits for Voucher of Tax Withheld on Distributable Share merchants with monthly sales tax deposits for
the prior year in excess of $2,000. of Partners or Shareholders of Pass-Through the prior year in excess of $2,000.
Entities (calendar year entities) - Second
June 10 installment.
FORM AS 2970.1 FORM 480.30(II)
2020 Exempt Businesses Income Tax Return
(Electronic filing through SURI) Declaration of (calendar year corporations) (a 6-month
Imports. Non-bonded importers - filed and automatic extension is available).
paid on the date of introduction of items. FORM 480.31
Bonded importers - filed on the date of (Electronic filing) Deposit coupon of Income Tax
introduction. Payment is extended to the Withheld at Source from Non-resident persons
10th day of the month following the month of for the month of May in excess of $200.
introduction.
FORM 480.32
FORM SC 2225 (Electronic filing) Deposit coupon of Income Tax
(Electronic filing through SURI) Monthly Excise Withheld on Royalties, for the month of May,
Tax Return and payment. paid to Non-residents under Section 6(k) of the
Tax Incentives Act of 1998.
June 15 FORM 480.E-1
CORPORATE ANNUAL REPORT (Electronic filing through SURI) 2021 P.R.
(Electronic filing) 2020 Corporate Annual Individual, Corporation and Partnership taxed
Report, if the 60-day extension was obtained as Corporations Estimated Tax Payment
(a 30-day additional extension is available). Voucher (calendar year) - Second Installment.
FORM 499 R-1 DEPOSIT OF THE SALES AND USE TAX
(Electronic filing) Employer’s Monthly Deposit First installment. Large taxpayers and
of Income Tax Withheld from Employees for merchants with monthly sales tax deposits
the month of May. If liability for the quarter is for the prior year in excess of $2,000.
less than $2,500, no deposit is required.
FORM 480.7(OE) June 21
2020 P.R. Informative Return for Income FORM AS 2915.1 D
Tax Exempt Organizations (calendar year
corporations). (a 6-month automatic extension (Electronic filing through SURI) Tax on Imports
is available). Monthly Return and payment.
FORM 480.9 SALES AND USE TAX
Payment of Income Tax Withheld on dividends, Monthly Municipal Return and payment.
partnerships distributions, interest and 10% FORM AS 2915.1
penalty on IRA. (Electronic filing through SURI) Sales and Use
DEPOSITS THROUGH SURI Tax Monthly Return and payment. (Includes
Payment of Tax Withheld on services rendered Basic - SUT, preexisting contracts and
and judicial or extrajudicial indemnifications. auctions, Special 4% SUT, and 6% reduced
rate SUT).
2021 Kevane Grant Thornton Tax Calendar 11Sunday Monday Tuesday Wednesday Thursday Friday Saturday
1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
Father’s Day
27 28 29 30 May 2021 July 2021
S M T W T F S S M T W T F S
1 1 2 3
2 3 4 5 6 7 8 4 5 6 7 8 9 10
9 10 11 12 13 14 15 11 12 13 14 15 16 17
16 17 18 19 20 21 22 18 19 20 21 22 23 24
23 24 25 26 27 28 29 25 26 27 28 29 30 31
30 31
June 2021 2021 Kevane Grant Thornton Tax Calendar 12July 12 July 15 (cont’d)
FORM AS 2970.1 FORM 480.32
(Electronic filing through SURI) Declaration (Electronic filing) Deposit coupon of Income
of Imports. Non-bonded importers - filed Tax Withheld on Royalties, for the month of
and paid on the date of introduction of June, paid to Non-residents under Section 6(k)
items. Bonded importers - filed on the date of the Tax Incentives Act of 1998.
of introduction. Payment is extended to the
10th day of the month following the month of FORM TSCH-1
introduction. Chauffeur’s (and other employees’) Social
Security - Quarterly payment.
FORM 2225
(Electronic filing through SURI) Monthly Excise VOLUME OF BUSINESS TAX
Tax Return and payment. Last day for payment of first semester for
fiscal year 2021-2022 without the 5% statutory
July 15 discount, if full payment was not made with
extension request or return.
FORM 499 R-1 DEPOSIT OF THE SALES AND USE TAX
(Electronic filing) Employer’s Monthly Deposit First installment. Large taxpayers and
of Income Tax Withheld from Employees for merchants with monthly sales tax deposits for
the month of June. If liability for the quarter is the prior year in excess of $2,000.
less than $2,500, no deposit is required.
CORPORATE ANNUAL REPORT
(Electronic filing) 2020 Corporate Annual
July 20
Report, if the 30-day additional extension was FORM AS 2915.1 D
obtained. (Electronic filing through SURI)
FORM 480.9 Tax on Imports Monthly Return and payment.
Payment of Income Tax Withheld on dividends, SALES AND USE TAX
partnerships distributions, interest and 10% Monthly Municipal Return and payment.
penalty on IRA.
FORM AS 2915.1
DEPOSITS THROUGH SURI (Electronic filing through SURI)
Payment of Tax Withheld on services rendered Sales and Use Tax Monthly Return and
and judicial or extrajudicial indemnifications. payment. (Includes Basic - SUT, preexisting
FORM 480.31 contracts and auctions, Special 4% SUT, and
(Electronic filing) Deposit coupon of Income 6% reduced rate SUT).
Tax Withheld at Source from Non-resident FORM CFSE 693 / 02-140
persons for the month of June in excess of Annual Payroll Statement to the State
$200. Insurance Fund of Puerto Rico 2020-2021.
Workmen’s Compensation Insurance Premium.
Payment of first installment for fiscal year
2021-2022.
2021 Kevane Grant Thornton Tax Calendar 13Sunday Monday Tuesday Wednesday Thursday Friday Saturday
S M
June 2021
T W T F S S M
August 2021
T W T F S
1 2 3
1 2 3 4 5 1 2 3 4 5 6 7
6 7 8 9 10 11 12 8 9 10 11 12 13 14
13 14 15 16 17 18 19 15 16 17 18 19 20 21
20 21 22 23 24 25 26 22 23 24 25 26 27 28
27 28 29 30 29 30 31
4 5 6 7 8 9 10
Independence Day
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 31
Constitution of the
Commonwealth of PR
July 2021 2021 Kevane Grant Thornton Tax Calendar 14August 2 August 10 (cont’d) August 20
SALES AND USE TAX - QUARTERLY REPORT FORM 499 R-1 FORM AS 2915.1 D
Non-withholding Agents - Sales made by (Electronic filing) Employer’s Monthly Deposit (Electronic filing through SURI) Tax on Imports
mail or internet sellers. of Income Tax Withheld from Employees for the Monthly Return and payment.
FORM 499 R-1B month of July. If liability for the quarter is less SALES AND USE TAX
(Electronic filing) Employer’s Quarterly Return than $2,500, no deposit is required. Monthly Municipal Return and payment.
of Income Tax Withheld – Quarter ended
6/30/21. August 16 FORM AS 2915.1
(Electronic filing through SURI)
FORM SC 2788 B FORM 480.9 Sales and Use Tax Monthly Return and
(Filed by the donor) Payment of Income Tax Withheld on dividends, payment. (Includes Basic - SUT, preexisting
(Electronic filing through SURI) 2020 P.R. Gift partnerships distributions, interest and 10% contracts and auctions, Special 4% SUT, and
Informative Return, if the 6-month automatic penalty on IRA. 6% reduced rate SUT).
extension was obtained. DEPOSITS THROUGH SURI
FORM PR-UI-10 and PR-UI-10A Payment of Tax Withheld on services rendered August 30
P.R. Unemployment Insurance and Disability and judicial or extrajudicial indemnifications.
Benefits - Quarter ended 6/30/21. (Electronic FORM 480.5
FORM 480.31 (Electronic filing through SURI) Summary
filing through DTRH portal). (Electronic filing) Deposit coupon of Income of informative returns 480.7, 480.7B and
DEPOSIT OF THE SALES AND USE TAX Tax Withheld at Source from Non-resident 480.7C, when reporting contributions or other
Second installment. Large taxpayers and persons for the month of July in excess of transactions, but not distributions.
merchants with monthly sales tax deposits for $200.
the prior year in excess of $2,000. FORM 480.32 August 31
FORM 480.6SP-1 (Electronic filing) Deposit coupon of Income
(Electronic filing through SURI) Quarterly Tax Withheld on Royalties, for the month of DEPOSIT OF THE SALES AND USE TAX
Return of Tax Withheld on Payments for July, paid to Non-residents under section 6(k) Second installment. Large taxpayers and
Services Rendered - Quarter ended 6/30/21. of the Tax Incentives Act of 1998. merchants with monthly sales tax deposits for
the prior year in excess of $2,000.
FORM AS-29
August 10 (Electronic filing on https://emueble.crimpr.
FORM AS 2970.1 net) 2020 Personal Property Tax Return, if the
(Electronic filing through SURI) Declaration of 3-month automatic extension was obtained.
Imports. Non-bonded importers - filed and PERSONAL PROPERTY
paid on the date of introduction of items. ESTIMATED TAX PAYMENT
Bonded importers - filed on the date of (Electronic filing on https://emueble.crimpr.
introduction. Payment is extended to the net) 2021 - First Installment.
10th day of the month following the month of DEPOSIT OF THE SALES AND USE TAX
introduction. First installment. Large taxpayers and
FORM SC 2225 merchants with monthly sales tax deposits for
(Electronic filing through SURI) Monthly Excise the prior year in excess of $2,000.
Tax Return and payment.
2021 Kevane Grant Thornton Tax Calendar 15Sunday Monday Tuesday Wednesday Thursday Friday Saturday
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31 July 2021 September 2021
S M T W T F S S M T W T F S
1 2 3 1 2 3 4
4 5 6 7 8 9 10 5 6 7 8 9 10 11
11 12 13 14 15 16 17 12 13 14 15 16 17 18
18 19 20 21 22 23 24 19 20 21 22 23 24 25
25 26 27 28 29 30 31 26 27 28 29 30
August 2021 2021 Kevane Grant Thornton Tax Calendar 16September 10 September 15 (cont’d) September 20
FORM AS 2970.1 FORM 480.32 FORM AS 2915.1 D
(Electronic filing through SURI) Declaration of (Electronic filing) Deposit coupon of Income (Electronic filing through SURI) Tax on Imports
Imports. Non-bonded importers - filed and Tax Withheld on Royalties, for the month of Monthly Return and payment.
paid on the date of introduction of items. August, paid to Non-residents under section SALES AND USE TAX
Bonded importers - filed on the date of 6(k) of the Tax Incentives Act of 1998. Monthly Municipal Return and payment.
introduction. Payment is extended to the FORM 480.6 (EC) FORM AS 2915.1
10th day of the month following the month of (Electronic filing through SURI) Last day to (Electronic filing through SURI)
introduction. deliver Informative Return(s) to Partners Sales and Use Tax Monthly Return and
FORM SC 2225 of Partnerships, Special Partnerships and payment. (Includes Basic - SUT, preexisting
(Electronic filing through SURI) Monthly Excise Shareholders of Corporations of Individuals contracts and auctions, Special 4% SUT, and
Tax Return and payment. (calendar year entities) if the 6-month 6% reduced rate SUT).
automatic extension was obtained.
September 15 FORM 480.20(EC) September 30
FORM 499 R-1 (Electronic filing through SURI) 2020 P.R.
Informative Income Tax Return Pass-Through DEPOSIT OF THE SALES AND USE TAX
(Electronic filing) Employer’s Monthly Deposit Second installment. Large taxpayers and
of Income Tax Withheld from Employees for the Entity (Partnership, Special Partnership and
Corporation of Individuals) (calendar year merchants with monthly sales tax deposits for
month of August. If liability for the quarter is the prior year in excess of $2,000.
less than $2,500, no deposit is required. entities), if the 6-month automatic extension
was obtained.
FORM 480.9
Payment of Income Tax Withheld on dividends, FORM 480.80(F)
partnerships distributions, interest and 10% (Electronic filing through SURI) 2020
penalty on IRA. Revocable Trust or Grantor Trust Income Tax
Return, if the 6-month automatic extension
DEPOSITS THROUGH SURI
was obtained.
Payment of Tax Withheld on services rendered
and judicial or extrajudicial indemnifications. FORM 480.60 (F)
(Electronic filing through SURI) Last day
FORM 480.9EC
to deliver the Revocable Trust or Grantor
(Electronic filing through SURI) Payment
Trust Informative Return(s), if the 6-month
Voucher of Tax Withheld on Distributable
Share of Partners or Shareholders of Pass- automatic extension was obtained.
Through Entities (calendar year entities) - Third FORM 480.E-1
installment. (Electronic filing through SURI) 2021 P.R.
FORM 480.31 Individual, Corporation and Partnership
(Electronic filing) Deposit coupon of Income Estimated Tax Payment Voucher (calendar
Tax Withheld at Source from Non-resident year) - Third Installment.
persons for the month of August in excess of DEPOSIT OF THE SALES AND USE TAX
$200. First installment. Large taxpayers and
merchants with monthly sales tax deposits for
the prior year in excess of $2,000.
2021 Kevane Grant Thornton Tax Calendar 17Sunday Monday Tuesday Wednesday Thursday Friday Saturday
August 2021 October 2021 1 2 3 4
S M T W T F S S M T W T F S
1 2 3 4 5 6 7 1 2
8 9 10 11 12 13 14 3 4 5 6 7 8 9
15 16 17 18 19 20 21 10 11 12 13 14 15 16
22 23 24 25 26 27 28 17 18 19 20 21 22 23
29 30 31 24 25 26 27 28 29 30
31
5 6 7 8 9 10 11
Labor Day
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30
September 2021 2021 Kevane Grant Thornton Tax Calendar 18October 12 October 15 (cont’d) October 22
FORM AS 2970.1 FORM 480.20 VOLUME OF BUSINESS DECLARATION
(Electronic filing through SURI) Declaration (Electronic filing) 2020 P.R. Corporation (MUNICIPAL LICENSE TAX)
of Imports. Non-bonded importers - filed Income Tax Return, if the 6-month automatic Due date if the 6-month extension
and paid on the date of introduction of extension was obtained (calendar year was obtained. Date varies, subject to
items. Bonded importers - filed on the date corporations). municipalities’ interpretation.
of introduction. Payment is extended to the FORM 482.0
10th day of the month following the month of 2020 P.R. Individual Income Tax Return, if the
introduction. 6-month automatic extension was obtained.
FORM SC 2225 Last day of payment of second installment
(Electronic filing through SURI) Monthly Excise of the Individual Income Tax Return for 2020
Tax Return and payment. taxable year.
October 15 FORM 482.0 (C)
2020 P.R. Composite Return Partners and
FORM 499 R-1 Individual Members of Partnerships and
(Electronic filing) Employer’s Monthly Deposit Limited Liability Companies, if the 6-month
of Income Tax Withheld from Employees for automatic extension was obtained.
the month of September. If liability for the FORM 480.80
quarter is less than $2,500, no deposit is 2020 P.R. Fiduciary Income Tax Return (Estate
required. or Trust), if the 6-month automatic extension
DEPOSIT OF THE SALES AND USE TAX was obtained.
First installment. Large taxpayers and FORM TSCH-1
merchants with monthly sales tax deposits for Chauffeur’s (and other employees’) Social
the prior year in excess of $2,000. Security - Quarterly payment.
FORM 480.9
Payment of Income Tax Withheld on dividends, October 20
partnerships distributions, interest and 10%
penalty on IRA. FORM AS 2915.1 D
(Electronic filing through SURI)
DEPOSITS THROUGH SURI Tax on Imports Monthly Return and payment.
Payment of Tax Withheld on services rendered
and judicial or extrajudicial indemnifications. SALES AND USE TAX
Monthly Municipal Return and payment.
FORM 480.31
(Electronic filing) Deposit coupon of Income FORM AS 2915.1
Tax Withheld at Source from Non-resident (Electronic filing through SURI)
persons for the month of September in excess Sales and Use Tax Monthly Return and
of $200. payment. (Includes Basic - SUT, preexisting
contracts and auctions, Special 4% SUT, and
FORM 480.32 6% reduced rate SUT).
(Electronic filing) Deposit coupon of Income
Tax Withheld on Royalties, for the month
of September, paid to Non-residents under
section 6(k) of the Tax Incentives Act of 1998.
2021 Kevane Grant Thornton Tax Calendar 19Sunday Monday Tuesday Wednesday Thursday Friday Saturday
September 2021 November 2021
S M T W T F S S M T W T F S
1 2
1 2 3 4 1 2 3 4 5 6
5 6 7 8 9 10 11 7 8 9 10 11 12 13
12 13 14 15 16 17 18 14 15 16 17 18 19 20
19 20 21 22 23 24 25 21 22 23 24 25 26 27
26 27 28 29 30 28 29 30
3 4 5 6 7 8 9
10 11 12 13 14 15 16
Columbus’ Day (PR/Federal)
17 18 19 20 21 22 23
24/31 25 26 27 28 29 30
Halloween
October 2021 2021 Kevane Grant Thornton Tax Calendar 20November 1 November 15 (cont’d) November 22
SALES AND USE TAX - QUARTERLY REPORT FORM 480.9 FORM AS 2915.1 D
Non-withholding Agents - Sales made by mail Payment of Income Tax Withheld on dividends, (Electronic filing through SURI) Tax on Imports
or internet sellers partnerships distributions, interest and 10% Monthly Return and payment.
FORM 499 R-1B penalty on IRA. SALES AND USE TAX
(Electronic filing) – Employer’s Quarterly DEPOSITS THROUGH SURI Monthly Municipal Return and payment.
Return of Income Tax Withheld – Quarter Payment of Tax Withheld on services rendered FORM AS 2915.1
ended 9/30/21. and judicial or extrajudicial indemnifications. (Electronic filing through SURI)
FORM PR-UI-10 and PR-UI-10A FORM 480.31 Sales and Use Tax Monthly Return and
P.R. Unemployment Insurance and Disability (Electronic filing) Deposit coupon of Income payment. (Includes Basic - SUT, preexisting
Benefits Quarter ended 9/30/21. (Electronic Tax Withheld at Source from Non-resident contracts and auctions, Special 4% SUT, and
filing through DTRH portal). persons for the month of October in excess of 6% reduced rate SUT).
DEPOSIT OF THE SALES AND USE TAX $200.
Second installment. Large taxpayers and FORM 480.32 November 30
merchants with monthly sales tax deposits for (Electronic filing) Deposit coupon of Income
the prior year in excess of $2,000. Tax Withheld on Royalties, for the month of
CHRISTMAS BONUS
FORM 480.6SP-1 (Act No. 148 of June 30, 1969, as amended
October, paid to Non-residents under section
(Electronic filing through SURI) Quarterly by Act No. 7 of 1986). Last day for filing with
6(k) of the Tax Incentives Act of 1998.
Return of Tax Withheld on Payments for the Secretary of Labor a statement of the
PERSONAL PROPERTY company’s economic situation, changes
Services Rendered - Quarter ended 9/30/21.
ESTIMATED TAX PAYMENT in financial position and corresponding
November 10 (Electronic filing on https://emueble.crimpr. annotations to request a total or partial
net) 2021 - Second Installment. exemption from the obligation to pay the
FORM AS 2970.1 EXEMPT CORPORATION ANNUAL REPORT Christmas Bonus. For more information refer
(Electronic filing through SURI) Declaration of (Electronic filing on https://ogpe.pr.gov/) to Page 46.
Imports. Non-bonded importers - filed and For calendar year Corporations that filed the
paid on the date of introduction of items. DEPOSIT OF THE SALES AND USE TAX
Exempt Business Income Tax Return, Form Second installment. Large taxpayers and
Bonded importers - filed on the date of 480.30(II).
introduction. Payment is extended to the merchants with monthly sales tax deposits for
EXEMPT INDIVIDUAL ANNUAL REPORT the prior year in excess of $2,000.
10th day of the month following the month of
introduction. (Electronic filing on https://ogpe.pr.gov/)
Exempt Individuals that filed the Income Tax
FORM SC 2225 Return, Form 482.0.
(Electronic filing through SURI) Monthly Excise
Tax Return and payment. EXEMPT ANNUAL REPORT
(Electronic filing on https://ogpe.pr.gov/) For
November 15 calendar year Exempt Pass Through Entities
that filed the Income Tax Return, Form 480.20
FORM 499 R-1 (EC).
(Electronic filing) Employer’s Monthly Deposit DEPOSIT OF THE SALES AND USE TAX
of Income Tax Withheld from Employees First installment. Large taxpayers and
for the month of October. If liability for the merchants with monthly sales tax deposits for
quarter is less than $2,500, no deposit is the prior year in excess of $2,000.
required.
2021 Kevane Grant Thornton Tax Calendar 21Sunday Monday Tuesday Wednesday Thursday Friday Saturday
1 2 3 4 5 6
7 8 9 10 11 12 13
Daylight Saving
Veterans’ Day
Time Ends
14 15 16 17 18 19 20
Discovery of
Puerto Rico Day
21 22 23 24 25 26 27
Thanksgiving Day
28 29 30 October 2021 December 2021
S M T W T F S S M T W T F S
1 2 1 2 3 4
3 4 5 6 7 8 9 5 6 7 8 9 10 11
10 11 12 13 14 15 16 12 13 14 15 16 17 18
17 18 19 20 21 22 23 19 20 21 22 23 24 25
24 25 26 27 28 29 30 26 27 28 29 30 31
31
November 2021 2021 Kevane Grant Thornton Tax Calendar 22December 10 December 15 (cont’d) December 31
FORM AS 2970.1 FORM 480.30(II) DEPOSIT OF THE SALES AND USE TAX
(Electronic filing through SURI) Declaration of 2020 Exempt Businesses Income Tax Return, if Second installment. Large taxpayers and
Imports. Non-bonded importers - filed and the 6-month automatic extension was obtained merchants with monthly sales tax deposits for
paid on the date of introduction of items. (calendar year corporations). the prior year in excess of $2,000.
Bonded importers - filed on the date of FORM 480.31
introduction. Payment is extended to the (Electronic filing) Deposit coupon of Income
10th day of the month following the month of Tax Withheld at Source from Non-resident
introduction. persons for the month of November in excess
FORM SC 2225 of $200.
(Electronic filing through SURI) Monthly Excise FORM 480.32
Tax Return and payment. (Electronic filing) Deposit coupon of Income
Tax Withheld on Royalties, for the month of
December 15 November, paid to Non-residents under section
Last day to pay Christmas bonus required 6(k) of the Tax Incentives Act of 1998.
by Act No. 148 of June 30, 1969, as FORM 480.E-1
amended. For more information refer to (Electronic filing through SURI) 2021 P.R.
Page 39. Corporation and Partnership taxed as
Corporations Estimated Tax Payment Voucher
FORM 499 R-1 (calendar year) - Fourth Installment.
(Electronic Filing) Employer’s Monthly Deposit DEPOSIT OF THE SALES AND USE TAX
of Income Tax Withheld from Employees for the First installment. Large taxpayers and
month of November. If liability for the quarter is merchants with monthly sales tax deposits for
less than $2,500, no deposit is required. the prior year in excess of $2,000.
FORM 480.7 (OE)
2020 P.R. Informative Return for Income
Tax Exempt Organizations, if the 6-month
December 20
automatic extension was obtained (calendar FORM AS 2915.1 D
year entities). (Electronic filing through SURI) Tax on Imports
FORM 480.9 Monthly Return and payment.
Payment of Income Tax Withheld on dividends, SALES AND USE TAX
partnerships distributions, interest and 10% Monthly Municipal Return and payment.
penalty on IRA. FORM AS 2915.1
DEPOSITS THROUGH SURI (Electronic filing through SURI) Sales and Use
Payment of Tax Withheld on services rendered Tax Monthly Return and payment. (Includes
and judicial or extrajudicial indemnifications. Basic - SUT, preexisting contracts and
FORM 480.9EC auctions, Special 4% SUT, and 6% reduced
(Electronic filing through SURI) Payment rate SUT).
Voucher of Tax Withheld on Distributable Share
of Partners or Shareholders of Pass-Through
Entities (calendar year entities) - Fourth
installment.
2021 Kevane Grant Thornton Tax Calendar 23Sunday Monday Tuesday Wednesday Thursday Friday Saturday
November 2021 January 2022 1 2 3 4
S M T W T F S S M T W T F S
1 2 3 4 5 6 1
7 8 9 10 11 12 13 2 3 4 5 6 7 8
14 15 16 17 18 19 20 9 10 11 12 13 14 15
21 22 23 24 25 26 27 16 17 18 19 20 21 22
28 29 30 23 24 25 26 27 28 29
30 31
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
Christmas Day
26 27 28 29 30 31
December 2021 2021 Kevane Grant Thornton Tax Calendar 24January 10, 2022 January 18 (cont’d) January 31 (cont’d)
FORM AS 2970.1 FORM TSCH-1 FORM 499 R-1B
(Electronic filing through SURI) Declaration of Chauffeur’s (and other employees’) Social (Electronic filing) Employer’s Quarterly Return
Imports. Non-bonded importers - filed and Security - Quarterly payment. of Income Tax Withheld – Quarter ended
paid on the date of introduction of items. VOLUME OF BUSINESS TAX 12/31/21.
Bonded importers - filed on the date of Last day for the payment of second semester FORM SC 2788 B
introduction. Payment is extended to the for fiscal year 2021-2022. (Filed by the donor)
10th day of the month following the month of DEPOSIT OF THE SALES AND USE TAX (Electronic filing through SURI) 2021 P.R. Gift
introduction. First installment. Large taxpayers and Informative Return (a 3-month automatic
FORM SC 2225 merchants with monthly sales tax deposits for extension is available). (A 6-month automatic
(Electronic filing through SURI) Monthly Excise the prior year in excess of $2,000. extension is available if the applicant is outside
Tax Return and payment. of P.R.).
January 20 FORM PR-UI-10 and PR-UI-10A
January 18 P.R. Unemployment Insurance and Disability
FORM AS 2915.1 D
FORM 499 R-1 Benefits - Quarter ended 12/31/21. (Electronic
(Electronic filing through SURI) Tax on Imports
(Electronic filing) Employer’s Monthly Deposit filing through DTRH portal).
Monthly Return and payment.
of Income Tax Withheld from Employees for the DEPOSIT OF THE SALES AND USE TAX
SALES AND USE TAX
month of December. If liability for the quarter Second installment. Large taxpayers and
Monthly Municipal Return and payment.
is less than $2,500, no deposit is required. merchants with monthly sales tax deposits for
FORM AS 2915.1 the prior year in excess of $2,000.
FORM 480.9 (Electronic filing through SURI)
Payment of Income Tax Withheld on dividends, FORM 480.5
Sales and Use Tax Monthly Return and
partnerships distributions, interest and 10% (Electronic filing through SURI) Summary of
payment. (Includes Basic - SUT, preexisting
penalty on IRA. informative returns 480.7A and 480.7D.
contracts and auctions, Special 4% SUT, and
DEPOSITS THROUGH SURI 6% reduced rate SUT). FORM 480.6SP-1
Payment of Tax Withheld on services rendered (Electronic filing through SURI) Quarterly
FORM CFSE 693 / 02-140
and judicial or extrajudicial indemnifications. Return of Tax Withheld on Payments for
Workmen’s Compensation Insurance Premium.
FORM 480.31 Services Rendered - Quarter ended 12/31/21.
Payment of second installment for fiscal year
(Electronic filing) Deposit coupon of Income 2021-2022.
Tax Withheld at Source from Non-resident
persons for the month of December in excess January 31
of $200.
FORM 480.32 FORM 499R-2/W-2PR
(Electronic filing) Deposit coupon of Income (Electronic filing through SURI) Employer’s
Tax Withheld on Royalties for the month of Withholding Statement for Calendar Year 2021
December, paid to Non-residents under section (a 30-day extension is available).
6(k) of the Tax Incentives Act of 1998. FORM 499 R-3
(Electronic filing through SURI) 2021 Annual
FORM 480.E-1 Reconciliation Statement of Income Tax
(Electronic filing through SURI) 2021 P.R. Withheld (a 30-day extension is available).
Individual Estimated Tax Payment Voucher –
Fourth Installment.
2021 Kevane Grant Thornton Tax Calendar 25Sunday Monday Tuesday Wednesday Thursday Friday Saturday
December 2021 February 2022 1
S M T W T F S S M T W T F S
1 2 3 4 1 2 3 4 5
5 6 7 8 9 10 11 6 7 8 9 10 11 12
12 13 14 15 16 17 18 13 14 15 16 17 18 19
19 20 21 22 23 24 25 20 21 22 23 24 25 26
26 27 28 29 30 31 27 28
New Year’s Day
2 3 4 5 6 7 8
Three Kings’ Day
9 10 11 12 13 14 15
16 17 18 19 20 21 22
Martin Luther King Jr. Day
23/30 24/ 31 25 26 27 28 29
January 2022 2021 Kevane Grant Thornton Tax Calendar 262021 Federal tax returns due dates*
January 15, 2021 February 16 April 15 (cont’d) April 30 (cont’d)
FORM 941 FORM 941 FORM 1040 FORM 941-PR
File through Electronic Federal File through Electronic Federal 2020 U.S. Individual Income Tax Employer’s Quarterly Federal
Tax Payment System (EFTPS) Tax Payment System (EFTPS) Return (a 6-month automatic (FICA) Tax Return and payment –
Employer’s Monthly Deposit of Employer’s Monthly Deposit of extension is available). Quarter ended 3/31/21. However,
Social Security and Medicare Social Security and Medicare FORM 1040-SS if all tax due is deposited on time,
Withheld from Employees for the Withheld from Employees for the 2020 U. S. Self-employment Tax you have until 5/10/21 to file.
month of December. month of January. Return. Required if net earnings
FORM 1040-ES from self-employment are $400 May 17
2020 U.S. Individual Estimated March 15 or more (a 6-month automatic FORM 941
Tax Payment Voucher - Fourth FORM 941 extension is available). File through Electronic Federal
Installment. File through Electronic Federal FORM 1040-ES Tax Payment System (EFTPS)
Tax Payment System (EFTPS) 2021 U.S. Individual Estimated
February 1 Employer’s Monthly Deposit of Tax Payment Voucher - First
Employer’s Monthly Deposit of
Social Security and Medicare
FORM 940 Social Security and Medicare Installment. Withheld from Employees for the
File through Electronic Federal Withheld from Employees for the FORM 1041 month of April.
Tax Payment System (EFTPS) month of February. 2020 U.S. Income Tax Return for
Federal Unemployment Quarterly FORM 1065 Estates and Trusts (a 5 ½ -month June 15
Deposit - Quarter ended 12/31/20. 2020 U.S. Partnership Income automatic extension is available).
If liability for the quarter is less FORM 941
Tax Return (calendar year FORM 1120 File through Electronic Federal
than $500, no deposit is required. partnerships) (a 6-month extension 2020 U.S. Corporation Income Tax Payment System (EFTPS)
FORM 940-PR is available). Tax Return (calendar year Employer’s Monthly Deposit of
2020 Employer’s Annual Federal corporations) (a 6-month
Unemployment (FUTA) Tax Return. April 15 automatic extension is available).
Social Security and Medicare
Withheld from Employees for the
However, if all tax due is deposited FORM 941
on time, you can file on 2/10/21. File through Electronic Federal April 30 month of May.
FORM 1040-ES
FORM 941-PR Tax Payment System (EFTPS) FORM 940 2021 U.S. Individual Estimated
Employer’s Quarterly Federal Employer’s Monthly Deposit of File through Electronic Federal Tax Payment Voucher - Second
(FICA) Tax Return and payment – Social Security and Medicare Tax Payment System (EFTPS) Installment.
Quarter ended 12/31/20. However, Withheld from Employees for the Federal Unemployment Quarterly
if all tax due is deposited on time, FORM 1040
month of March. Deposit - Quarter ended 3/31/21. If 2020 U.S. Individual Income Tax
you have until 2/10/21 to file. FINCEN FORM 114 liability for the quarter is less than Return if you are a U. S. citizen or
FORM W-3PR (Electronic filing) 2020 Foreign $500, no deposit is required. resident alien living and working
2020 Transmittal of Withholding Bank Account Report (a 6-month outside the United States and
Statements Annual Reconciliation automatic extension is available). Puerto Rico (a 4-month automatic
of FICA Tax Withheld.
extension is available).
*Federal tax due dates are pending and subject to IRS official publication.
2021 Kevane Grant Thornton Tax Calendar 27You can also read
