Puerto Rico opens 2025 tax filing season with earlier start and expanded relief measures

Treasury Secretary Ángel Pantoja Rodríguez

By THE STAR STAFF

Gov. Jenniffer González Colón and Treasury Secretary Ángel L. Pantoja Rodríguez announced Monday that Puerto Rico has opened electronic filing for the 2025 individual income tax return, thereby launching the tax season earlier than last year.

González Colón urged taxpayers to file by the April 15 deadline, noting that the Treasury Department will use information reported on returns to issue an additional relief payment without requiring any new forms. The governor recently signed Joint Resolution 06‑2026, allocating $554 million from the General Fund to provide the supplemental relief check to eligible taxpayers.

The government also increased the deduction for dependents 17 or younger from $2,500 to $5,000, reducing taxable net income for qualifying families.

Pantoja Rodríguez said the extra relief payment is expected to benefit about 700,000 taxpayers. To qualify, individuals must have net taxable income of $150,000 or less, have resided in Puerto Rico for all of 2025, and file their return or extension on time. Taxpayers who opted for optional tax regimes or are subject to the alternative basic tax are not eligible.

As in prior years, taxpayers may file for free through the government’s SURI platform or through certified private providers, including Taxmania, ExpertTax, Planilla Plus, PRSoft and AimTributa, though private platforms may charge fees.

Beginning in March, the Treasury Department will open Centers for Electronic Return Preparation and Filing at Plaza Las Américas, Plaza del Caribe and Mayagüez Mall to assist salaried workers and pensioners. The agency will also deploy service fairs across municipalities in partnership with lawmakers, mayors, nonprofits and professional organizations.

Officials encouraged taxpayers to verify personal information, dependent data, and bank account details to avoid processing delays. Direct deposit remains the fastest method for receiving refunds or future relief payments.

The Treasury Department has already received more than 2.2 million W‑2 and informational statements and expects about 1.2 million returns this year. Taxpayers who file through SURI will again receive a pre‑populated return including various employer and financial forms.

The Earned Income Credit, known locally as the Crédito por Trabajo, is available again this year, with amounts varying by household configuration. Eligibility requirements are outlined in Internal Revenue Memo 22‑02.

Federal employees in Puerto Rico — both public and private sector — must include their W‑2 form as evidence when filing, regardless of whether they claim the Earned Income Credit.

Under Law 191‑2024, military retirees and veterans living in Puerto Rico receive a full exemption on income from military pensions and must present a DD214 or 1099R as evidence.

For 2025, taxpayers may deduct up to $1,000 in contributions to educational accounts, up from $500. The maximum IRA contribution increases to $7,000 per taxpayer. Law 66‑2025 also extends the income‑tax exemption for residential rental income through Dec. 31, 2040, and maintains a capital‑gains exemption on the sale of a primary residence in Puerto Rico, provided the seller is not a beneficiary of Act 22‑2022.

The American Opportunity Credit remains available for certain higher‑education expenses, which can be claimed using Form 480.7G for local students or Form 1098‑T for those studying in the United States.

The Treasury Department will continue coordinating with the Internal Revenue Service on Child Tax Credit filings beginning in March, when its tax centers are open.

Taxpayers filing through SURI will receive a confirmation number once submission is complete. Those using certified tax preparers must authorize them to sign returns electronically using Form SC 2909.

Refunds for overpaid taxes may be deposited directly into a checking or savings account. Payments for tax balances may be made through SURI or via certified software providers using bank accounts, with the option to schedule payments no later than April 15.

Taxpayers needing more time to file may request an automatic extension through SURI using Form SC 2644, though the extension does not delay payment of taxes owed.

Information about the 2025 individual income tax return is available at www.hacienda.pr.gov under the “Planillas 2025” section.