Tax Events

February 2024

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February 10 (Due February 12)

Electronic filing and payment through SURI of the Monthly Excise Tax Return (Form SC 2225).

February 15

Electronic payment through the Electronic Federal Tax Payment System (EFTPS) of Social Security and Medicare liabilities for the month of January 2024 (monthly depositors) (Form 941). Deposits for bi-weekly depositors vary depending on the payroll payment date.

Electronic deposit through SURI of 10%/6% of Income Tax Withheld from payments made during the month of January for services rendered.

Electronic deposit through SURI of the Employer’s Income Tax Withheld for the month of January (monthly depositors) (Form 499R-1B). (If liability for the quarter is less than $2,500, no monthly deposit is required). Deposits for bi-weekly depositors vary depending on the payroll payment date.

Electronic deposit through SURI of the 20%/ 29% Income Tax Withheld at source from Non-resident persons for the month of January in excess of $200 (Form 480.31).

Electronic deposit through SURI of Income Tax Withheld on royalties paid to Non-resident persons during the month of January (Form 480.32).

Electronic deposit through SURI of 4% monthly excise tax on foreign entities corresponding to the month of January.

Electronic deposit through SURI of tax withheld at source on dividends, partnership profit distributions, interest payments and 10% penalty on IRA withdrawals made during the month of January (Form 480.9).

Deposit of Estimated Tax Payment by Corporations (electronic deposit through SURI online site):

• Fiscal Year Ending on October 31: Due First Installment
• Fiscal Year Ending on August 31: Due Second Installment
• Fiscal Year Ending on May 31: Due Third Installment
• Fiscal Year Ending on February 28: Due Fourth Installment

Electronic filing through SURI of PR Informative Income Tax Return for Passthrough entities (Form 480.20(EC)) with year end of November 30, 2023.

Electronic filing through SURI of PR Corporation Income Tax Return (Form 480.20) for entities with year end of October 31, 2023.

Personal Property Estimated Tax Payment 2023 – Third Installment (Electronic filing through https://portal.crim360.com/.

February 20

Electronic filing through SURI of the State Sales & Use Tax and Tax on Imports Monthly Return and payment (Form SC 2915) for the month of January. Due date for Bonded importers to remit payment, through Form SC 2915, of the tax on imports declared on Forms SC 2970.1 during the month of January.

Municipal Sales & Use Tax Monthly Return and payment for the month of January (depending on the municipality, electronic filing through municipality platform or electronic filing through Municipal Financing Corporation “COFIM” www.cofim.pr.gov, or paper filing).

February 28

Electronic filing through SURI of the informative returns 480.6A, 480.6B, 480.6B.1, 480.6D, 480.6G, 480.6SP, 480.6SP.2 , 480.7, 480.7B.1, 480.7B, 480.7C.1, 480.7C, 480.7F, 480.7G for the year ended 12/31/2023.

Electronic filing through SURI of the Employer’s Withholding Statement (Form 499R-23/W2PR) for the calendar year 20232, if the 30-day extension was obtained.

Electronic filing through SURI of the 2023 Annual Reconciliation Statement of Income Tax Withheld (Form 499R-3), if the 30-day extension was obtained.

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