Are you stuck dealing with the paperwork associated with the Pr 482 Form? If so, then you’re in the right place! Today we will be discussing everything you need to know about this form, from why it’s important to what information is necessary for completion. We'll also look at ways you can streamline the process of managing your Pr 482 Form documents and determine whether digital signatures are a viable alternative. By taking some time now to understand how best to manage these forms, you can save yourself hours of headaches down the road!
| Question | Answer |
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| Form Name | Pr 482 Form |
| Form Length | 49 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 12 min 15 sec |
| Other names | tax return form 482, formulario 482, form 482 puerto rico 2020, puerto rico tax return form 482 pdf |
Form 482.0 Rev. Feb 20 19
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Liquidator |
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Reviewer |
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GOVERNMENT OF PUERTO RICO |
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Serial Number |
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2018 |
DEPARTMENT OF THE TREASURY |
2018 |
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INDIVIDUAL INCOME TAX RETURN |
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FOR CALENDAR YEAR 2018 OR TAXABLE YEAR BEGINNING ON |
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AMENDED RETURN |
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RO |
V1 |
V2 |
P1 |
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D1 |
D2 |
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M |
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DECEASED DURING THE YEAR: ______/______/______ |
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_________________, ______AND ENDING ON __________________, ______ |
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Day Month Year |
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TAXPAYER |
SPOUSE |
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Taxpayer's First Name |
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Initial |
Last Name |
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Second Last Name |
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Taxpayer's Social Security Number |
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SURVIVING SPOUSE FILES ANOTHER RETURN FOR THE |
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TAXABLE YEAR (Submit social security number and |
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date of death of the deceased spouse: |
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Postal Address |
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Date of Birth |
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Sex |
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Receipt Stamp |
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Day |
Month |
Year |
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F |
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Spouse's Social Security |
Number |
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Spouse's Date of Birth |
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Sex |
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Zip Code |
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M |
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Spouse's First Name and Initial |
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Last Name |
Second Last Name |
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Day |
Month |
Year |
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F |
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Home Telephone |
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Home Address (Town or Urbanization, Number, Street)
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Work Telephone |
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Zip Code |
CHANGE OF ADDRESS: |
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No |
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EXTENSION OF TIME: |
Yes |
No GOVERNMENTCONTRACT: |
Taxpayer |
Spouse |
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Questionnaire
YES |
NO |
I. HIGHEST SOURCE OF INCOME: |
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United States Citizen? (See instructions) |
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Government, Municipalities or |
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Retired/Pensioner |
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B. |
Resident of Puerto Rico during the entire year? |
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Public Corporations Employee |
5. |
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If “No”, indicate one of the following: |
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2. |
Federal Government Employee |
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industry or business) |
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Date moved to P.R. (Day____ Month____ Year____) |
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3. |
Private Business Employee |
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Other _________________________ |
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Date moved from P.R. (Day____ Month____ Year____) |
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Nonresident during the entire year |
J. FILING STATUS AT THE END OF THE TAXABLE YEAR: |
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C . |
Did you generate income during the period that you were not resident of PR |
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Married |
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that is not included on this return? (If you answered “Yes”, indicate the amount): |
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Attributable to the taxpayer $_________ |
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(Fill in here |
if you choose the optional computation and go to |
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2. |
Attributable to the spouse $_________ |
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Schedule CO Individual) |
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D. |
Other excluded or tax exempt income? |
2. |
Individual taxpayer |
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E. F .
G. H.
(Submit Schedule IE Individual) |
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Resident individual investor? (Submit Schedule F1 Individual) |
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Partner of a partnership subject to tax under the Federal Internal |
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Revenue Code? |
3. |
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Active military service in a combat zone during the taxable year? (Date |
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in which you ceased in the service: Day____ Month____ Year____) |
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Qualified physician under Act |
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1.Taxpayer (Decree No. __________________________)
2.Spouse (Decree No. __________________________)
(Fill in and submit spouse's name and social security number if you are: Married with a complete separation of property prenuptial agreement Married not living with spouse)
Married filing separately
(Submit spouse’s name and social security number above)
Your occupation
Spouse's occupation
Deposit Payment Refund
GO TO PAGE 2 TO DETERMINE YOUR REFUND OR PAYMENT.
1. AMOUNT OVERPAID (Part 3, line 29. Indicate distribution on lines A, B, C and D) |
..............................................................................01 |
(01) |
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00 |
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A) To be credited to estimated tax for 2019 |
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(02) |
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00 |
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B) Contribution to the San Juan Bay Estuary Special Fund |
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(03) |
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C) Contribution to the University of Puerto Rico Special Fund |
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(04) |
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00 |
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D) TO BE REFUNDED (If you want your refund to be deposited directly into an account, complete the Deposit Part) |
(05) |
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00 |
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2. AMOUNT OF TAX DUE (Part 3, line 29) |
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(06) |
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00 |
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3. Less: Amount paid (a) |
With Return or Electronic Transfer through a Certified Program |
(07) |
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(b) |
Interests |
(08) |
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00 |
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(c) Surcharges ___________ and Penalties ___________ |
(09) |
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00 |
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.........................................................................................4. BALANCE OF TAX DUE (Subtract line 3(a) from line 2 and add lines 3(b) and 3(c)) |
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(10) |
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00 |
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AUTHORIZATION FOR DIRECT DEPOSIT OF REFUND |
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Type of account |
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Routing/transit number |
Account number |
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Checking |
Savings |
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Account in the name of: ______________________________________________________ and _______________________________________________________________
(Print complete name as it appears on your account. If married and filing jointly, include your spouse’s name)
I hereby declare under penalty of perjury that I have examined the information included in this return, schedules and other documents attached to it, and it is true, correct and complete. The declaration of the person that prepares this return (except the taxpayer) is based on the information available, and this information has been verified.
Taxpayer’s Signature |
Date |
Spouse’s Signature |
Date |
X |
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X |
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04 Specialist’s Name (Print) |
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Name of the Firm or Business |
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Specialist’s Signature |
Date |
Self - employed Specialist |
Registration Number |
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X |
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(fill in here) |
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NOTE TO TAXPAYER: Indicate if you made payments for the preparation of your return: |
Yes |
No. If you answered "Yes", require the Specialist's signature and registration number. |
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Retention Period: Ten (10) years
Rev. Feb 20 19 |
Form 482.0 - Page 2 |
If you choose the optional computation of tax for married individuals living together and filing a joint return, do not complete Parts 1 and 2, neither lines 14 through 20 of Part 3, and go to Schedule CO Individual.
1. Wages, Commissions, Allowances and Tips |
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ATTACH ALL YOUR WITHHOLDING STATEMENTS |
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Act |
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00 |
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00 |
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Act |
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(Forms |
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as applicable). |
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Act |
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Act |
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02 |
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(02) |
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Total of withholding statements with this return |
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C- Federal Government Wages |
Exempt wages under Sec. 1031.02(a)(36) of the Code |
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Income Tax Withheld |
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(Total of |
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Act |
(03) |
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2. Other Income (or Losses): |
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Allowances and Tips
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00 |
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00 |
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(04) |
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Federal Wages |
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(05) |
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Part 1
Part 2
Part 3
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A) |
............................................................Total distributions from qualified retirement plans (Schedule D Individual, Part IV, line 25) |
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(06) |
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B) |
Gain (or loss) from sale or exchange of capital assets (Schedule D Individual, Part V, line 35 or 36, as applicable) |
(07) |
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C) |
Interests (Schedule FF Individual, Part I, line 5) |
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(08) |
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D) |
Dividends from corporations (Schedule FF Individual, Part II, line 4) |
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(09) |
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E) |
Distributions from Governmental Plans (Schedule F Individual, Part II, line 3) |
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(10) |
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F) |
Distributions from Individual Retirement Accounts and Educational Contribution Accounts (Schedule F Individual, Part I, line 2) |
(11) |
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G) |
Other income (Schedule F Individual, Part V, line 4 and Schedule FF Individual, Part III, line 4) |
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(12) |
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H) |
Income from annuities and pensions (Schedule H Individual, Part II, line 12) |
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(13) |
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I) |
Gain (or loss) from industry or business (Schedule K Individual, Part II, line 12) |
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(14) |
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J) |
Gain (or loss) from farming (Schedule L Individual, Part II, line 14) |
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(15) |
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K) |
Gain (or loss) from professions and commissions (Schedule M Individual, Part II, line 8) |
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(16) |
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00 |
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L) |
Gain (or loss) from rental business (Schedule N Individual, Part II, line 9) |
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(17) |
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00 |
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M) |
Dividends from Capital Investment or Tourism Fund (Submit Schedule Q1) |
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(18) |
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00 |
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00 |
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N) |
Net |
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(19) |
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00 |
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O) |
Distributable share on profits from partnerships, special partnerships and corporations of individuals (Submit Schedule R Individual) .... |
(20) |
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P) |
Distributions from deferred compensation plans and/or qualified retirement plans (partial or |
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00 |
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or plan termination) (Schedule F Individual, Part III or IV, line 1, as applicable) …............….............................…………………………. |
(21) |
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Q) |
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00 |
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Income from salaries, wages, compensations or public shows received by a nonresident individual (Form 480.6C) |
(22) |
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R) |
Alimony received (Payer’s social security No. _________________________ ) |
(23) |
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(24) |
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00 |
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S) |
Eligible distributions due to hurricane María (See instructions) (Schedule F Individual, Part VI, line 1, Columns A and B or 10, as applicable).. |
(25) |
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00 |
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3. Total Income (Add lines 1B, 1C and 2A through 2S) |
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(26) |
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00 |
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4. Alimony Paid (Recipient’s social security No. _________________)(27) (Judgment No. ___________)(28) |
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(29) |
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00 |
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5. Adjusted Gross Income (Subtract line 4 from line 3) |
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(30) |
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00 |
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6. |
.......................................................................................................Total Deductions (Schedule A Individual, Part I, line 11 or Part II, line 6) |
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03 |
(01) |
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00 |
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00 |
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7. |
...............................................Personal Exemption (Married - $7,000; Individual taxpayer - $3,500; Married filing separately - $3,500) |
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(02) |
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8. |
Exemption for Dependents (Complete Schedule A1 Ind., see instructions): |
A) (03) |
______ x $2,500 .… |
(05) |
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(003) |
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Joint custody or married filing separately |
B) (04) |
______ x $1,250 .… |
(06) |
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00 |
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Total Exemption for Dependents (Add lines 8A and 8B) ………………………….......................................................………….……......….. |
(07) |
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00 |
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9. |
Additional Personal Exemption for Veterans ($1,500 per veteran. If both spouses are veterans, $3,000) |
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(08) |
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00 |
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10. |
Total Deductions and Exemptions (Add lines 6 through 9) |
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(09) |
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00 |
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11. |
Net income before the deduction under Act |
(10) |
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00 |
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12. |
Allowable deduction under Act |
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(11) |
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00 |
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13. |
........................................................NET TAXABLE INCOME (Subtract line 12 from line 11. If line 12 is more than line 11, enter zero) |
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(12) |
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14. |
TAX: (21) |
1 Tax Table |
2 Preferential rates (Schedule A2 Individual) |
3 Nonresident alien |
..........4 Form SC 2668 |
(22) |
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15. |
Gradual Adjustment Amount (Determine adjustment if the amount indicated on line 13 or Schedule A2 Ind., line 11 is more than $500,000) (Schedule P Ind., line 7) |
(23) |
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16. |
REGULAR TAX BEFORE THE CREDIT (Add lines 14 and 15) …………………………………………...................................................…. |
(24) |
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17. |
..........Credit for taxes paid to foreign countries, the United States, its territories and possessions (Submit Schedule C Individual) (See instructions) |
(25) |
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18. |
......................................................................................................................NET REGULAR TAX (Subtract line 17 from line 16) |
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(26) |
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19. |
Excess of Net Alternate Basic Tax over Net Regular Tax (Schedule O Individual, Part II, line 7) (See instructions) ……….....................…. |
(27) |
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20. |
..................................................................................................Credit for alternate basic tax (Schedule O Individual, Part III, line 4) |
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(28) |
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21. |
.......TOTAL TAX DETERMINED (Subtract line 20 from the sum of lines 18 and 19 or enter the amount from Schedule CO Individual, line 24, as applicable) |
(29) |
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22. |
.....................................................................................Recapture of credit claimed in excess (Schedule B Individual, Part I, line 3) |
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(30) |
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23. |
Tax credits (Schedule B Individual, Part II, line 23) |
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(31) |
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24. |
TAX LIABILITY (Subtract line 23 from the sum of lines 21 and 22. If it is less than zero, enter zero) |
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(32) |
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25.TAX WITHHELD AND PAID
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A) Tax withheld on wages (Add lines 1A and 1C of Part 1 or lines 1A and 2A of Schedule CO Individual) |
(33) |
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B) Other payments and withholdings (Schedule B Individual, Part III, line 22) |
(34) |
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C) Amount paid with automatic extension of time …………………………………………………………........…….......… |
(35) |
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D) Total Tax Withheld and Paid (Add lines 25A through 25C) ……..........................................……………...........................................… |
(36) |
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26. |
AMOUNT OF TAX DUE (If line 25D is less than line 24, enter the difference here, otherwise, enter on line 27) |
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(37) |
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27. |
Excess of Tax Withheld, Paid and Reimbursable Credit …………………………................................................…......…………..… |
(38) |
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28. |
Addition to the Tax for Failure to Pay Estimated Tax (Schedule T Individual, Part II, line 21) ……….............................................…. |
(39) |
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29. |
BALANCE: .If line 27 is more than the sum of lines 26 and 28, you have an overpayment. Enter the difference here and on line 1 of page 1. |
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.If line 27 is less than the sum of lines 26 and 28, you have a balance of tax due. Enter the difference here and on line 2 of page 1. |
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.If the difference between line 27 and the sum of lines 26 and 28 is equal to zero, enter zero here and sign your return on page 1. |
(50) |
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THE AMOUNT SHOWN ON LINE 29 SHALL BE TRANSFERRED TO THE CORRESPONDING LINE OF PAGE 1.
Retention Period: Ten (10) years
Schedule A Individual |
DEDUCTIONS APPLICABLE TO INDIVIDUAL TAXPAYERS |
2018 |
Rev. Feb 20 19 |
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Taxable year beginning on _______________, _____ and ending on _______________, _____ |
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Taxpayer's name |
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Social Security Number |
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Part I
Deductions Applicable to Individual Taxpayers (See instructions)
1. Home mortgage interest |
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10 |
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Name of entity to which payment was made |
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Mortgage |
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Loan Number |
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Employer Identification Number |
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Amount |
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a) Principal residence: |
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First |
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(01) |
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(05) |
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b) |
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Second |
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(02) |
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(06) |
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c) Second residence: |
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First |
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(03) |
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(07) |
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d) |
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Second |
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(04) |
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(08) |
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e) Home mortgage interest of the principal residence not reported on Form 480.7A (See instructions) |
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1 CC RI |
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2 Form 1098 and other |
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Borrower's Social Sec. No. (10) ________________________ |
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(12) $_______________________ |
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Joint Borrower's Social Sec. No. (11) ________________________ |
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(13) |
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f) Loan Origination Fees (Points) Paid Directly by Borrower (See instructions) |
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(14) |
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g) Loan Discounts (Points) Paid Directly by Borrower (See instructions) |
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(15) |
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h) Total home mortgage interest paid |
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00 |
(16) |
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i) |
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Limit (Multiply the sum of Part 1, line 5 of the return and line 1, Part III of Schedule IE Individual by 30% and enter here) |
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00 |
(17) |
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j) |
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Allowable deduction for mortgage interest (Enter the smaller of lines 1(h), 1(i) or $35,000. If the total interest does not exceed 30% of the income |
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00 |
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for any of the 3 previous years, fill in here |
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1 ) (18)(See |
instructions) |
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(19) |
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2. Casualty loss on your principal residence (See instructions) |
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(20) |
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...................................................................................................................................3. Medical expenses (Part III, line 3) |
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(21) |
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4. Charitable contributions (Part III, line 8) |
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(22) |
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..................................................................5. Loss of personal property as a result of certain casualties (See instructions) |
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(23) |
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.........................................................................................6. Contributions to governmental pension or retirement systems |
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(24) |
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7. Contributions to individual retirement accounts (Do not exceed from $5,000 or $10,000 if married): |
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Financial inst. |
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Account No. |
Employer Ident. No. |
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Contribution |
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(25) |
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(28) |
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(31) |
1Taxpayer |
2 Spouse |
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(26) |
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(29) |
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(32) |
1Taxpayer |
2 Spouse |
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(27) |
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(30) |
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(33) |
1Taxpayer |
2 Spouse |
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Total contributions to individual retirement accounts |
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(34) |
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8. Contributions to health savings accounts with a high annual deductible medical plan (See instructions): |
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Institution |
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Account No. |
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Employer Ident. No. |
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Contribution |
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______________________________ |
______________________________ |
(39) __________________________ |
(41) |
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_________________________ |
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Annual Deductible (35) ________ |
Type of |
(37) |
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1 Individual |
2 Individual and age 55 or older |
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Effective date |
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coverage: |
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3 Family |
4 Family and age 55 or older |
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(42)___________________ |
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Institution |
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Account No. |
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Employer Ident. No. |
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Contribution |
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______________________________ |
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(40) __________________________ |
(43) |
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_________________________ |
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Annual Deductible (36) ________ |
Type of |
(38) |
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1 Individual |
2 Individual and age 55 or older |
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Effective date |
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coverage: |
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3 Family |
4 Family and age 55 or older |
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(44)___________________ |
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Total contributions (Add the smaller amount between the contribution and the annual deductible of each account) |
.... (45) |
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...........................................9. Educational Contribution Account (Schedule A1 Individual, Part II, line (21)) (See instructions) |
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(46) |
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10. Interest paid on students loans at university level (See instructions): |
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Financial Inst. |
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Loan No. |
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Employer Ident. No. |
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Amount |
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(47) |
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(52) |
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(48) |
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(53) |
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(49) |
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(54) |
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(50) |
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(55) |
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(51) |
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(56) |
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Total interest paid on students loans |
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(57) |
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00 |
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11.Total deductions applicable to individual taxpayers (Add lines 1 through 10 and transfer to Part 2,
|
|
line 6 of the return. If you answered "No" to question B of the questionnaire on page 1 of the return, continue with Part II) .. |
(58) |
|
00 |
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Part II |
Computation of Allowable Amounts of Deductions to Nonresident or |
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1. |
Total gross income earned during the period of residence in Puerto Rico (Part 1, line 5 of the return) …………… |
(59) |
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00 |
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2. |
Total gross income earned during the period of nonresidence in Puerto Rico (Question C of the questionnaire on page 1 |
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of the return) ……………………………………….…………………………….........…………………………………………...….. |
(60) |
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00 |
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3. |
|
00 |
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|
Total Gross Income (Add lines 1 and 2) ………………………………………………………………………… |
(61) |
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4. |
Percentage of income related to the period of residence in Puerto Rico (Divide line 1 by line 3. Enter the result rounded to |
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% |
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|
two decimal places) …...............................................………………………………………………………………………………. |
(62) |
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5. |
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Total deductions applicable to individual taxpayers (Part 1, line 11) …………………..................................…………………… |
(63) |
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00 |
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6. |
Total deductions attributable to the period of residence in Puerto Rico (Multiply line 5 by line 4 and transfer to |
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Part 2, line 6 of the return) ……………………………………….……………………………………………………...............…… |
(70) |
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00 |
|
Retention Period: Ten (10) years
Rev. Feb 20 19 |
Schedule A Individual - Page 2 |
Taxpayer's name
Social Security Number
|
Part III |
Medical expenses and Charitable Contributions |
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46 |
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Name of person or institution |
Employer Identification |
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Nature |
(C) Conservacion |
|
(D) Contributions to |
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(A) |
Medical Expenses |
|
(B) Contributions |
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of |
Easement and |
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Municipalities and |
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to whom payment was made |
Number |
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Organization |
Museological Institutions |
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Others |
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(01) |
|
00 |
(18) |
|
00 |
(35) |
(49) |
00 |
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00 |
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(02) |
|
00 |
(19) |
|
00 |
(36) |
(50) |
00 |
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00 |
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(03) |
|
00 |
(20) |
|
00 |
(37) |
(51) |
00 |
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00 |
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(04) |
|
00 |
(21) |
|
00 |
(38) |
(52) |
00 |
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00 |
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(05) |
|
00 |
(22) |
|
00 |
(39) |
(53) |
00 |
|
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00 |
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(06) |
|
00 |
(23) |
|
00 |
(40) |
(54) |
00 |
|
|
00 |
|
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(07) |
|
00 |
(24) |
|
00 |
(41) |
(55) |
00 |
|
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00 |
|
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|
(08) |
|
00 |
(25) |
|
00 |
(42) |
(56) |
00 |
|
|
00 |
|
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|
(09) |
|
00 |
(26) |
|
00 |
(43) |
(57) |
00 |
|
|
00 |
|
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(10) |
|
00 |
(27) |
|
00 |
(44) |
(58) |
00 |
|
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00 |
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(11) |
|
00 |
(28) |
|
00 |
(45) |
(59) |
00 |
|
|
00 |
|
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|
(12) |
|
00 |
(29) |
|
00 |
(46) |
(60) |
00 |
|
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00 |
|
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(13) |
|
00 |
(30) |
|
00 |
(47) |
(61) |
00 |
|
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00 |
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|
(14) |
|
00 |
(31) |
|
00 |
(48) |
(62) |
00 |
|
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00 |
|
1. Total Columns A, B, C and D ……..................…….… (15) |
|
00 |
(32) |
|
00 |
|
(63) |
00 |
(66) |
|
00 |
||
|
2. Multiply the adjusted gross income (Part 1, line 5 of the |
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return or line 6, Columns B and C of Schedule CO |
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|
Individual) by 6% and enter here (See instructions) ..... (16) |
|
00 |
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||
3.Allowable deduction for medical expenses (Subtract line 2 from line 1. Enter here and in Part I, line 3 of this
|
Schedule or on Schedule CO Individual, line 7C) ….... (17) |
|
00 |
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4. |
Multiply the adjusted gross income (Part 1, line 5 of the return or line 6, |
|
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Columns B and C of Schedule CO Individual) by 50% and enter here (See instructions) . .. |
(33) |
|
00 |
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5. |
Deduction for contributions (Enter the smaller of lines 1B and 4) … |
(34) |
|
00 |
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|||||
6. Multiply the adjusted gross income (Part 1, line 5 of the return or line 6, Columns B and C of Schedule CO Individual) by |
|
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||||||
|
30% and enter here (See instructions) ……...................................................................................…..............…. |
(64) |
|
00 |
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|||||
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00 |
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|||||||
7. Deduction for contributions to Conservation Easements and Museological Institutions (Enter the smaller of lines 1C and 6) ... |
(65) |
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|||||||
8. Total allowable deductions for contributions (Add lines 1D, 5 and 7. Enter here and in Part I, line 4 of this Schedule or on Schedule CO |
|
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|
||||||||
|
Individual, line 7D) ........................................................................................................................................................................................… |
(70) |
|
00 |
|||||||
Retention Period: Ten (10) years
Schedule A1 Individual |
|
|
Rev. Feb 20 19 |
DEPENDENTS AND BENEFICIARIES |
|
|
2018 |
|
|
OF EDUCATIONAL CONTRIBUTION ACCOUNTS |
|
|
Taxable year beginning on _______________, _____ and ending on _______________, ____ |
|
Taxpayer’s name |
Social Security Number |
|
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|
|
Part I
Dependent’s Information (See instructions) |
55 |
IMPORTANT INFORMATION
Do not include the spouse on this schedule. A married individual who lives with his/her spouse for tax purposes, should not include the spouse as part of the dependents. Submit this Schedule with your return in order to consider the exemption for dependents.
Fill in the oval for joint custody if the dependent is subject to this condition. The exemption will be $1,250 for each taxpayer.
First Name, Initial |
Last |
Second Last |
Joint |
Date of Birth |
Relationship |
Category * |
Social Security Number |
|
Name |
Name |
Custody |
Day / Month / Year |
(N)(U)(I) |
||||
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|
|||||||
|
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|
(01)
(02)
(03)
(04)
(05)
(06)
(07)
(08)
(09)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
* See instructions. |
Retention Period: Ten (10) years |
Rev. Feb 20 19Schedule A1 Individual - Page 2
Part II |
Beneficiaries of Educational Contribution Accounts (See instructions) |
|
|
57 |
|
|||||||
(01) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
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|
|
|
|
|
|
|
|
|
|
|
(Not to exceed from $500 each) |
|
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Financial Institution |
|
Account Number |
|
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Employer Identification Number |
1 Taxpayer |
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2 Spouse |
|
00 |
(02) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
|
(Not to exceed from $500 each) |
|
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|
|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
1 Taxpayer |
|
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||||
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2 Spouse |
|
00 |
(03) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
1 Taxpayer |
(Not to exceed from $500 each) |
|
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|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
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||
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||||
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|
2 Spouse |
|
00 |
(04) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
1 Taxpayer |
(Not to exceed from $500 each) |
|
|
|
|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
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||
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||||
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|
2 Spouse |
|
00 |
(05) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
1 Taxpayer |
(Not to exceed from $500 each) |
|
|
|
|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
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||
|
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||||
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2 Spouse |
|
00 |
|
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|
||
(06) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
|
(Not to exceed from $500 each) |
|
|
|
|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
1 Taxpayer |
|
|
|
|
|
|
|
|
|
|
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|
||||
|
|
|
|
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|
|
|
|
|
2 Spouse |
|
00 |
(07) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
|
(Not to exceed from $500 each) |
|
|
|
|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
1 Taxpayer |
|
|
|
|
|
|
|
|
|
|
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|
||||
|
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|
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|
|
|
|
2 Spouse |
|
00 |
(08) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
1 Taxpayer |
(Not to exceed from $500 each) |
|
|
|
|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
|
|
||
|
|
|
|
|
|
|
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|
||||
|
|
|
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|
|
|
|
2 Spouse |
|
00 |
(09) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
1 Taxpayer |
(Not to exceed from $500 each) |
|
|
|
|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
|
|
||
|
|
|
|
|
|
|
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|
||||
|
|
|
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|
|
|
|
|
2 Spouse |
|
00 |
(10) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
1 Taxpayer |
(Not to exceed from $500 each) |
|
|
|
|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
|
|
||
|
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|
||||
|
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|
|
2 Spouse |
|
00 |
|
|
|
|
|
|
|
|
|
|
|
||
(11) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
|
(Not to exceed from $500 each) |
|
|
|
|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
1 Taxpayer |
|
|
|
|
|
|
|
|
|
|
|
|
||||
|
|
|
|
|
|
|
|
|
|
2 Spouse |
|
00 |
(12) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
|
(Not to exceed from $500 each) |
|
|
|
|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
1 Taxpayer |
|
|
|
|
|
|
|
|
|
|
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|
||||
|
|
|
|
|
|
|
|
|
|
2 Spouse |
|
00 |
(13) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
|
(Not to exceed from $500 each) |
|
|
|
|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
1 Taxpayer |
|
|
|
|
|
|
|
|
|
|
|
|
||||
|
|
|
|
|
|
|
|
|
|
2 Spouse |
|
00 |
(14) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
1 Taxpayer |
(Not to exceed from $500 each) |
|
|
|
|
Financial Institution |
|
Número de la cuenta |
|
|
Employer Identification Number |
|
|
||
|
|
|
|
|
|
|
|
|
||||
|
|
|
|
|
|
|
|
|
|
2 Spouse |
|
00 |
(15) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
1 Taxpayer |
(Not to exceed from $500 each) |
|
|
|
|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
|
|
||
|
|
|
|
|
|
|
|
|
||||
|
|
|
|
|
|
|
|
|
|
2 Spouse |
|
00 |
(16) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
1 Taxpayer |
(Not to exceed from $500 each) |
|
|
|
|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
|
|
||
|
|
|
|
|
|
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|
||||
|
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|
|
2 Spouse |
|
00 |
|
|
|
|
|
|
|
|
|
|
|
||
(17) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
|
(Not to exceed from $500 each) |
|
|
|
|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
1 Taxpayer |
|
|
|
|
|
|
|
|
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|
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|
||||
|
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|
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|
|
|
|
|
|
2 Spouse |
|
00 |
(18) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
|
Relationship |
|
Social Security Number |
Who contributes |
Contributed Amount |
|
|
|
|
|
|
|
|
|
|
|
|
1 Taxpayer |
(Not to exceed from $500 each) |
|
|
|
|
Financial Institution |
|
Account Number |
|
|
Employer Identification Number |
|
|
||
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||||
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2 Spouse |
|
00 |
(19) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
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Relationship |
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Social Security Number |
Who contributes |
Contributed Amount |
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1 Taxpayer |
(Not to exceed from $500 each) |
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Financial Institution |
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Account Number |
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Employer Identification Number |
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2 Spouse |
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00 |
(20) |
First Name, Initial |
Last Name |
Second Last Name |
Date of Birth (Day/Month/Year) |
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Relationship |
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Social Security Number |
Who contributes |
Contributed Amount |
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1 Taxpayer |
(Not to exceed from $500 each) |
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Financial Institution |
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Account Number |
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Employer Identification Number |
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2 Spouse |
|
00 |
(21) |
Total contributions (Add lines (01) through (20) and transfer to Schedule A Individual, Part I, line 9 or line 8D of Schedule CO Individual) |
|
00 |
|||||||||
Retention Period: Ten (10) years
Schedule A2 Individual |
|
TAX ON INCOME SUBJECT TO PREFERENTIAL RATES |
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Rev. Feb 20 19 |
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2018 |
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Taxable year beginning on _____________________, _____ and ending on ____________________, _____ |
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Taxpayer's name |
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Fill in one: (01) |
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Social Security Number |
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1 Taxpayer |
2 Spouse |
3 Both |
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22 |
Column A |
Column B |
Column C |
Column D |
Column E |
Column F |
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Column G |
Column H |
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Taxed at |
Taxed at |
Taxed at |
Taxed at |
Taxed at |
Taxed at |
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Taxed at |
Taxed at |
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Regular Rates |
20% |
17% |
15% |
10% |
4% |
_______% |
_______% |
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1. |
Adjusted Gross Income |
(02) |
00 |
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2. Add: Alimony paid (Part 1, line 4 of the return or line 5, Column |
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B or C of Schedule CO Individual) |
(03) |
00 |
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3. Adjusted Gross Income before the deduction for alimony |
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paid (Add lines 1 and 2) |
(04) |
00 |
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4. Income subject to preferential rates: |
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a) Net |
(05) |
00 |
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(33) |
00 (31) |
00 |
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00 (55) |
00 (62) |
00 |
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b) Interest from IRA on deposits in accounts from certain financial |
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institutions (Schedule FF Individual, Part I, line 4, Column B) (17%) (06) |
00 |
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(27) |
00 |
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c) Interest on deposits in accounts from certain financial institutions |
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(Schedule FF Individual, Part I, line 4, Column C) (10%) |
(07) |
00 |
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00 |
(40) |
00 |
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d) Interest from distributions of IRA to Governmental Pensioners |
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(Schedule FF Individual, Part I, line 4, Column E) (10%) …… |
(08) |
00 |
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(41) |
00 |
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e) |
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other obligations or mortgage loans (Schedule FF Individual, |
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Part I, line 4, Column A) (10%) ............................………. |
(09) |
00 |
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(42) |
00 |
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f) Eligible distribution of dividends (Schedule FF Individual, |
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PartII,line3,ColumnA(15%),ColumnB(___%)and/orColumnC(___%)) (10) |
00 |
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(34) |
00 (35) |
00 |
(43) |
00 (56) |
00 (63) |
00 |
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g) Income paid by sport teams of international associations or |
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federations (Schedule F Individual, Part V, line 3, Column D) |
(11) |
00 |
(20) |
00 |
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h) Total distributions from qualified retirement plans (Schedule D |
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Individual) |
(12) |
00 |
(21) |
00 |
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(43) |
00 |
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00 |
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i) |
Gain taxable at a reduced rate under an Incentives Act (Schedules |
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K, L, M, or N Individual, as applicable) and/or wages received |
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by a qualified physician under Act |
(13) |
00 |
(22) |
00 (28) |
00 (35) |
00 (44) |
00 |
(50) |
00 (57) |
00 (64) |
00 |
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j) |
Distributable share on net income subject to preferential rates from |
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(14) |
00 |
(23) |
00 (29) |
00 (36) |
00 (45) |
00 |
(51) |
00 (58) |
00 (65) |
00 |
|
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k) Others …………....…………............................……………. |
(15) |
00 (24) |
00 (30) |
00 (37) |
00 (46) |
00 (52) |
00 (59) |
00 (66) |
00 |
|||
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l) |
EligibledistributionsduetohurricaneMaría(ScheduleFIndividual, |
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Part VI, line 10) (See instructions) |
(16) |
00 |
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(47) |
00 |
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m) Total (Add lines 4a through 4l of Columns B through H) ….. |
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(25) |
00 (31) |
00 (38) |
00 (48) |
00 (53) |
00 (60) |
00 (67) |
00 |
||
5.Totalincomesubjecttopreferentialrates(Addline4mofColumns
BthroughH)(Ifthislineislessthan$20,000,enter100%online7Aand |
(17) |
00 |
|
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zero on lines 7B through 7H, and enter the total of line 8a on line 8b) .... |
(29) |
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00 |
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6. Income subject to regular tax (Subtract line 5 from line 3) …... |
(18) |
|
7.Proportion of income according to each tax rate (Column A - Divide line 6 by line 3; Columns B through H - Divide line 4m
by line 3) (Round to the nearest whole number) ................… |
(19) |
% (26) |
% (32) |
% (39) |
% (49) |
% (54) |
% (61) |
% (68) |
% |
Retention Period: Ten (10) years
Rev. Feb 20 19 |
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Schedule A2 Individual - Page 2 |
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|
23 |
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Column A |
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Column B |
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Column C |
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Column D |
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Column E |
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Column F |
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Column G |
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Column H |
||||||
8. |
Deductions and Exemptions: |
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Taxed at |
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Taxed at |
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Taxed at |
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Taxed at |
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Taxed at |
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Taxed at |
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Taxed at |
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Taxed at |
||||||
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a) Deductions applicable to individual taxpayers |
Regular Rates |
20% |
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17% |
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15% |
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10% |
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4% |
|
(40) |
________% |
|
(47) |
________% |
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(See instructions) $_____________ |
|
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|
00 |
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00 |
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00 |
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00 |
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00 |
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|
00 |
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00 |
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b) Allowed deduction (Multiply line 8a by line 7 for each Column)… |
(01) |
|
00 |
(10) |
(16) |
(22) |
|
|
(28) |
|
(34) |
|
(41) |
|
(48) |
|
|||||||||||
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c) Personal exemption (Line 7, Part 2 of the return) ……… |
(02) |
|
00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
|
d) Exemption for dependents (Line 8, Part 2 of the |
(03) |
|
00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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||||||||||
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return)…..................................................................….. |
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e) Additional personal exemption for veterans (Line 9, Part 2 of |
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the return) |
(04) |
|
00 |
|
|
00 |
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|
00 |
|
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00 |
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00 |
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00 |
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00 |
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00 |
|
f) Total deductions and exemptions (Add lines 8b through 8e of all |
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Columns) |
(05) |
|
00 |
(11) |
00 |
(17) |
00 |
(23) |
|
00 |
|
(29) |
|
00 |
(35) |
|
00 |
(42) |
|
00 |
(49) |
|
00 |
||||
9. Deduction for alimony paid (Part 1, line 4 of the return or line |
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5, Column B or C of Schedule CO Individual. See |
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instructions) $__________________ |
(06) |
|
00 |
(12) |
00 |
(18) |
00 |
(24) |
|
00 |
|
(30) |
|
00 |
(36) |
|
00 |
(43) |
|
00 |
(50) |
|
00 |
||||
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|||||||||||||||||||||
10. |
Allowable deduction under Act |
|
|
00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
|
$__________________ |
(07) |
|
(13) |
(19) |
(25) |
|
(31) |
|
(37) |
|
(44) |
|
(51) |
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11. |
Net taxableincome (Column A – Subtract lines 8f,9 and 10 from line |
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6; Columns B through H – Subtract lines 8f , 9 and 10 from line 4m) |
(08) |
|
00 |
(14) |
00 |
(20) |
00 |
(26) |
|
00 |
(32) |
|
00 |
(38) |
|
00 |
(45) |
|
00 |
(52) |
|
00 |
|||||
12. |
Tax according to the corresponding rate (See instructions) |
(09) |
|
00 |
(15) |
00 |
(21) |
00 |
(27) |
|
00 |
(33) |
|
00 |
(39) |
|
00 |
(46) |
|
00 |
(53) |
|
00 |
|||||
13. |
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(54) |
|
00 |
Total of regular tax and tax at preferential rates (Add line 12 of Columns A through H) ……………...............................................................................................................………………………… |
|
|||||||||||||||||||||||||||
14. |
Net income subject to regular tax (Line 13, Part 2 of the return or line 15, Column B or C of Schedule CO Individual) ..........................................................................................................………………. |
(55) |
|
00 |
||||||||||||||||||||||||
15. |
Tax over line 14 according to regular tax rates (See instructions) ..........................................................................................................................................………………………………..............…….. |
(56) |
|
00 |
||||||||||||||||||||||||
16. |
Tax determined (Enter the smaller between line 13 and line 15. Transfer to page 2, Part 3 , line 14 of the return or line 16, Column B or C of Schedule CO Individual and fill in ( |
) “Preferential rates” if you chose |
|
|
|
|||||||||||||||||||||||
|
the amount on line 13, or ( ) “Tax Table” if you chose the amount on line 15) ………………………………………………................................................................................................................…..…… |
(57) |
|
00 |
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Retention Period: Ten (10) years
Schedule B Individual |
RECAPTURE OF CREDITS CLAIMED IN EXCESS, |
|
Rev. Feb 20 19 |
|
|
TAX CREDITS, AND OTHER PAYMENTS |
|
|
|
2018 |
|
|
AND WITHHOLDINGS |
|
|
Taxable year beginning on _________________, _____ and ending on ________________, _____ |
|
Taxpayer's name |
|
Social Security Number |
|
|
|
Part I
Recapture of Credits Claimed in Excess
20 |
Column A |
|
Column B |
Column C |
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|
Name of entity: |
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|
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|
|
Employer identification No: |
|
(01) |
(03) |
|
(05) |
Creditfor: |
|
(02) |
(04) |
..................................................... |
(06) |
Tourism Development |
1 |
..................................................... 1 |
1 |
||
Solid Waste Disposal |
2 |
..................................................... 2 |
..................................................... |
2 |
|
Capital Investment Fund |
3 |
..................................................... 3 |
..................................................... |
3 |
|
Theatrical District of Santurce |
4 |
..................................................... 4 |
..................................................... |
4 |
|
Film Industry Development |
5 |
..................................................... 5 |
..................................................... |
5 |
|
Housing Infrastructure |
6 |
..................................................... 6 |
..................................................... |
6 |
|
Construction or Rehabilitation of Rental Housing Projects for Low or |
|
|
..................................................... |
|
|
Moderate Income Families |
7 |
..................................................... 7 |
7 |
||
Conservation Easement |
8 |
..................................................... 8 |
..................................................... |
8 |
|
Economic Incentives (Research and Development) |
9 |
..................................................... 9 |
..................................................... |
9 |
|
Economic Incentives (Strategic Projects) |
10 |
..................................................... 10 |
..................................................... |
10 |
|
Economic Incentives (Industrial Investment) |
11 |
..................................................... 11 |
..................................................... |
11 |
|
Green Energy Incentives (Research and Development) |
12 |
..................................................... 12 |
..................................................... |
12 |
|
Other:_________________________________ |
...................................... |
13 |
..................................................... 13 |
..................................................... |
13 |
|
1. |
Total credit claimed in excess |
(07) |
|
|
2. |
Recapture of credit claimed in excess paid in previous year, if applicable |
(08) |
|
|
3. |
Recapture of credit claimed in excess paid this year (Transfer to Part 3, line 22 of the return. See instructions) |
(09) |
|
|
4. |
Excess of credit due to next year, if applicable (Subtract lines 2 and 3 from line 1. See instructions) |
(10) |
|
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|
|
Part II |
Tax Credits (Do not include estimated tax payments. Include such payments in Part III of this Schedule) |
|
|
(11)Fill in if any of the credits claimed in this Part is subject to moratorium (Submit detail) (See instructions)
1.Credit attributable to losses or for investment in the Capital Investment Fund (See instructions) …………......................................……. (12)
2.Credit for construction investment in urban centers (Act
3. |
Credit for merchants affected by urban centers revitalization (Act |
(14) |
||||
4. |
CreditforpurchasesofproductsmanufacturedinPuertoRicoandPuertoRicanagriculturalproducts(SubmitScheduleB1Individual) |
(15) |
||||
5. |
Credit for the establishment of an eligible conservation easement or donation of eligible land (Act |
|
||||
|
instructions) |
|
|
|
(16) |
|
6. |
Credit for investment in Tourism Development (Act |
(17) |
||||
7. |
Credit for: (18) |
Section 4(a) of Act 8 of 1987 or (19) |
Section 3(b) of Act |
(20) |
||
8. |
Credit for investment in film industry development (Act |
Film Project or (22) |
Infrastructure Project (See inst.) |
(23) |
||
9. |
Credit for the purchase or transmission of television programming made in Puerto Rico (Section 1051.14) (See instructions) |
(24) |
||||
10. |
Credit for contributions to former governors foundations |
........................................................................................................................ |
|
(25) |
||
11.Credit for payments of Membership Certificates by Ordinary and Extraordinary Members of
12. |
Credit to investors who acquire an exempt business that is in the process of closing its operations in Puerto Rico (Act |
(27) |
||
13. |
Credit for contributions to: (28) |
Santa Catalina’s Palace Patronage or (29) |
Patronage of the State Capitol of the Legislative |
|
|
Assembly (See instructions) |
|
(30) |
|
14.Credit for investment Act
15.Credit for investment Act
16.Credit for investment in housing infrastructure (Act
17. |
Credit for investment in construction or rehabilitation of rental housing projects for low or moderate income families (Act |
(34) |
18. |
Credit for the purchase of tax credits (Complete Part IV) (See instructions)…………………………………………................................. (35) |
|
19. |
Other credits not included on the preceding lines (Submit detail) |
(36) |
20.Credits carried from previous years (Submit detail) ……………………………………………………......………………….................. (37)
21.Total tax credits (Add lines 1 through 20) .........................……......………………………...........…................................................... (38)
22.Total tax determined (Part 3, line 21 of the return) ………………………………………………………………………............................ (39)
23. |
Credit to be claimed (Enter the smaller of line 21 or 22. Transfer to page 2, Part 3, line 23 of the return) |
(40) |
24. |
Carryforward credits (Subtract line 23 from line 21)……………….............………………………………… |
(41) |
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Retention Period: Ten (10) years
Rev. Feb 20 19 |
Schedule B Individual - Page 2 |
Part III |
Other Payments and Withholdings |
|
|
|
|
20 |
|
|
|
|
|
|
|
|
|
||||
|
|
|
|
|
|
|
|
|
|
1. |
Estimated tax payments for 2018 |
|
|
|
(46) |
|
|||
2. |
Tax paid in excess in prior years credited to estimated tax |
|
|
|
(47) |
|
|||
3. |
Payment with original return (Applies only if you are filing an amended return. See instructions) |
(48) |
|
||||||
4. |
Tax withheld to nonresidents (Form 480.6C) |
|
|
|
|
|
|
|
|
|
|
|
(49) |
|
00 |
|
|||
|
(a) Dividends subject to 15% under Section 1062.08………………… |
|
|
||||||
|
|
00 |
|
||||||
|
(b) Dividends subject to preferential rate under special Act |
|
|
(50) |
|
|
|||
|
|
|
|
00 |
|
||||
|
(c) Royalties subject to special rate under incentives acts |
|
|
(51) |
|
|
|||
|
|
|
|
|
(53) |
||||
|
(d) Other withholdings ........…...…………………………………………………… |
(52) |
|
00 |
|||||
5. |
(54) |
|
|||||||
Tax withheld to nonresidents on IRA distributions (Form 480.7) |
|
|
|
|
|
||||
|
|
|
|
|
|
||||
6. |
Tax withheld on interests |
|
|
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|
|
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|
(55) |
|
00 |
|
|||
|
(a) Form 480.6B ……………………………................................…………………………….……..… |
|
|
||||||
|
|
00 |
|
||||||
|
(b) Form 480.7 …………………........................…...........……………….……………………….…… |
(56) |
|
|
|||||
|
|
00 |
(58) |
||||||
|
(c) Form 480.7B …………………………………………….....................................………………..… |
(57) |
|
||||||
7. |
.............................................................................................................................Dividends from corporations (Form 480.6B) |
|
|
|
(59) |
|
|||
8. |
Dividends subject to preferential rate under special Act (Form 480.6B) |
|
|
|
(60) |
|
|||
9. |
Services rendered by individuals (Form 480.6B) (Total of Informative Returns |
|
....................................................... |
(62) |
|
||||
|
|
) (61) |
|
|
|||||
10. |
Payments for judicial or extrajudicial indemnification (Form 480.6B) |
|
|
|
(63) |
|
|||
|
|
|
|
||||||
11. |
Tax withheld on distributable share of net profits to stockholders or partners of |
|
|
|
|
||||
|
|
|
|
||||||
|
(Form 480.60 EC) on: |
|
|
|
(64) |
00 |
|
||
|
(a) Interest income subject to preferential rate (See instructions) ………...........................................… |
|
|||||||
|
00 |
|
|||||||
|
(b) Eligible distribution of dividends from corporations (See instructions) |
|
|
(65) |
|
||||
|
|
|
00 |
|
|||||
|
(c) Net income (or loss) from the entity’s trade or business (See instructions) |
|
|
(66) |
|
||||
|
|
|
00 |
|
|||||
|
(d) Net income (or loss) on partially exempt income (See instructions) |
|
|
(67) |
|
||||
|
|
|
|
|
|
||||
|
(e) Net income (or loss) on income subject to preferential rate (See instructions) |
|
|
(68) |
00 |
|
|||
|
|
|
|
|
|
||||
|
(f) Other items (See instructions) ……………………………………………………….....…….........… |
(69) |
00 |
(70) |
|||||
12.Tax withheld on distributable share of net profits to trustees of revocable trusts or grantor trusts (Form 480.60 F) on:
|
(a) Interest income subject to preferential rate (See instructions) |
(71) |
|
00 |
|
|
|
|
00 |
|
|||
|
(b) Eligible distribution of dividends from corporations (See instructions) … |
(72) |
|
|
||
|
|
|
00 |
|
||
|
(c) Total distributions from qualified retirement plans (See instructions) |
(73) |
|
|
||
|
(d) Other items (See instructions) ……….…………................................………………..............…… |
(74) |
|
00 |
(75) |
|
13. |
Tax withheld on distributable share to members of an |
|
|
|
|
|
|
(Form 480.6 CPT) (See instructions): |
(76) |
|
00 |
|
|
|
(a) Eligible distribution of benefits or dividends (Line 1, Part V of Form 480.6 CPT) |
|
|
|||
|
(77) |
|
|
(78) |
||
|
(b) Other items ...............................................................................................................… |
|
00 |
|||
14. |
Tax withheld on IRA or Educational Contribution Accounts distributions of income from sources within Puerto Rico: |
(79) |
||||
|
(a) Form 480.7 |
|
||||
|
|
(80) |
||||
|
(b) Form 480.7B |
|
||||
|
|
(81) |
||||
15. |
Tax withheld on IRA distributions to Governmental pensioners (Form 480.7) |
|
||||
|
(82) |
|||||
16. |
Tax withheld at source on distributions from deferred compensation plans (Non qualified) (Form 480.7C) |
|||||
(83) |
||||||
17. |
Tax withheld at source on qualified pension plans distributions (Form 480.7C) |
|
||||
|
|
|
||||
18. |
Tax withheld at source on pension plan distributions received as an annuity or periodic payments (Form 480.7C) |
(84) |
||||
19. |
Tax withheld on distributions and transfers from Governmental Plans (Form 480.7C) |
|
(85) |
|||
20. |
Income tax withheld on income from sport teams of international associations or federations (Forms 480.6B or 480.6C) |
(86) |
||||
21. Other payments and withholdings not included on the preceding lines:
|
|
(87) |
(a) Reported in an Informative Return (See instructions) |
||
|
|
(88) |
(b) Not reported in an Informative Return (Submit detail) |
||
|
|
(89) |
(c) Tax withheld at source on eligible distributions due to hurricane María (See instructions) |
||
22. Total other payments and withholdings (Add lines 1 through 21. Transfer to page 2, Part 3, line 25B of the return) |
(90) |
|
Part IV |
Breakdown of the Purchase of Tax Credits |
|
Fill in the oval corresponding to the act (or acts) under which you acquired the credit and enter the amount: |
24 |
|
1.Solid Waste Disposal (Act
2.Capital Investment Fund (Act
3.Theatrical District of Santurce (Act
4.Housing Infrastructure (Act
5. |
Construction or Rehabilitation of Rental Housing Projects for Low or Moderate Income Families (Act |
(05) |
6.Conservation Easement (Act
7.Revitalization of Urban Centers (Act
8.Tourism Development (Act
9.Film Industry Development (Act
10.Economic Incentives (Research and Development) (Act
11.Economic Incentives (Strategic Projects) (Act
12.Economic Incentives (Industrial Investment) (Act
13.Green Energy Incentives (Research and Development) (Act
14.Other: ________________________________________________ (Submit detail)………………………………………………………... (14) (Transfer to Part II, line 18) …..............................................................……………… (15)15. Total credit for the purchase of tax credits
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Retention Period: Ten (10) years
Schedule B1 Individual |
CREDITS FOR PURCHASE OF PRODUCTS |
|
|
|
Rev. Feb 20 19 |
MANUFACTURED IN PUERTO RICO |
2018 |
|
|
|
|
AND PUERTO RICAN AGRICULTURAL PRODUCTS |
|
|
|
|
|
|
|
|
|
Taxable year beginning on ____________ , _____ and ending on ___________ , _____ |
|
|
|
|
|
|
|
Taxpayer's name |
|
Social Security Number |
|
|
|
|
|
|
|
Part I
Credit for Increase in Purchases of Puerto Rican Agricultural Products (Section 1051.07) |
13 |
|
|
|
|
|
|
|
|
Agricultural Production Group, Agricultural |
Contract Number |
Purchases Increase |
Percentage |
|
Amount of Credit |
||
Sector or Qualified Farmer |
Department of Agriculture |
|
Granted |
|
|
|
|
|
|
(01) |
|
|
(06) |
|
00 |
|
|
(02) |
|
|
(07) |
|
00 |
|
|
(03) |
|
|
(08) |
|
00 |
|
|
(04) |
|
|
(09) |
|
00 |
|
|
(05) |
|
|
(10) |
|
00 |
1. Total credit for purchases of Puerto Rican agricultural products |
|
(11) |
|
|
00 |
||
2. Credit carried from previous years (Submit Schedule) |
|
|
|
|
00 |
||
|
(12) |
|
|
00 |
|||
3. Total available credit under Section 1051.07 (Add lines 1 and 2. Complete Part IV) |
|
|
|
||||
|
|
|
|
|
|
|
|
Part II
Credit for Purchase of Products Manufactured in Puerto Rico (Section 1051.09)
Manufacturing business: |
1 Yes |
2 No |
Exemption grant: |
3 Yes |
4 No |
Annual sales volume in excess of $5,000,000: |
5 Yes |
6 No |
Eligible purchases of products manufactured in Puerto Rico:
Manufacturing Business |
Employer Identification |
Manufacturing Business |
¿Did you receive from the manufacturer a |
Purchases Value |
||
certification establishing that the product is |
||||||
|
Number |
Identification Number |
|
|||
|
eligible? |
|
|
|||
|
|
|
|
|
||
|
|
|
Yes |
No |
00 |
|
|
|
|
Yes |
No |
00 |
|
|
|
|
Yes |
No |
00 |
|
|
|
|
Yes |
No |
00 |
|
|
|
|
Yes |
No |
00 |
|
|
|
|
Yes |
No |
00 |
|
1. Total aggregate purchases value |
....................................................................................................................................... |
|
(13) |
00 |
||
2.Aggregate purchases value of products manufactured in Puerto Rico during 3 of the 10 previous taxable years in which the purchases were smaller: Year:
Aggregate purchases value: |
00 |
|
00 |
|
00 |
||
|
|
|
|
|
|||
3. |
Average of aggregate purchases value during the basis period |
|
|
(14) |
|
00 |
|
4. |
...............................................................................................................................Purchases increase (Subtract line 3 from line 1) |
|
|
(15) |
|
00 |
|
5. |
Total available |
credit under Section 1051.09 (Multiply line 4 by 10%. Transfer to Part III, line 3) |
|
|
(16) |
|
00 |
|
|
|
|
|
|
|
|
Part III
Credit for Purchase of Products Manufactured in Puerto Rico (Tuna Processing) (Section 1051.09)
Manufacturing business: |
1 Yes |
2 No |
Exemption grant: |
3 Yes |
4 No |
Annual sales volume in excess of $5,000,000: |
5 Yes |
6 No |
Eligible purchases of tuna products manufactured in Puerto Rico:
|
|
Manufacturing Business |
|
Employer Identification |
|
Manufacturing Business |
¿Did you receive from the manufacturer a |
|
|
|
||
|
|
|
|
certification establishing that the product |
Purchases Value |
|
||||||
|
|
|
Number |
|
Identification Number |
|
||||||
|
|
|
|
|
is eligible? |
|
|
|
|
|
||
|
|
|
|
|
|
|
Yes |
No |
|
00 |
|
|
|
|
|
|
|
|
|
Yes |
No |
|
00 |
|
|
1. |
Total |
aggregate purchases value |
|
|
|
(17) |
|
|
00 |
|
||
2. |
Amount of credit (Multiply line 1 by 10%) |
............................................................................................................................... |
|
|
|
(18) |
|
|
00 |
|
||
|
|
|
|
|
|
|
||||||
3. |
Credit for purchase of products manufactured in Puerto Rico (Part II, line 5) |
|
(19) |
|
|
00 |
|
|||||
4. |
Credit carried from previous years (Submit Schedule) |
|
|
|
|
00 |
|
|||||
5. |
Total |
available credit under Section 1051.09 (Add lines 2, 3 and 4. |
Transfer to Part IV, line |
5) |
(20) |
|
|
00 |
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Part IV |
Limitation of Credits for Purchases of Products Manufactured in PR and Puerto Rican Agricultural Products |
|
|
|
|
|
1. |
Tax determined (Form 482.0, Part 3, lines 16 and 19) |
(21) |
|
2. |
Recapture of credit claimed in excess (Form 482.0, Part 3, line 22) |
(22) |
|
3.Total tax liability (Add lines 1 and 2) ....………..…………………............………...................…............................................................ (23)
4.Limitation of 1051.07 and 1051.09 credits (Multiply line 3 by 25%) .....……............................................................................................. (24)
5.Subtotal available credit under Sections 1051.07 and 1051.09 (Add line 3 of Part I and line 5 of Part III) .…...................................................... (25)
6. |
Credit from |
(26) |
7. |
Total available credit under Section 1051.07 and 1051.09 (Add lines 5 and 6) |
(27) |
8. |
Credit to be claimed under Sections 1051.07 and 1051.09 (Line 4 or 7, whichever is smaller. Transfer to Schedule B Ind., Part II, line 4) |
(28) |
|
Retention Period: Ten (10) years |
|
00
00
00
00
00
00
00
00
|
Schedule C Individual |
|
|
|
|
|
|
|
|
|
|||
|
Rev. Feb 20 19 |
|
|
|
|
CREDIT FOR TAXES PAID TO FOREIGN COUNTRIES, THE |
|
|
|
||||
|
|
|
|
|
|
UNITED STATES, ITS TERRITORIES AND POSSESSIONS |
2018 |
|
|||||
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
Taxable year beginning on_______________, _____ and ending on _______________, _____ |
|
|
|
||||
|
Taxpayer's name |
|
|
|
|
|
|
|
|
Social Security Number |
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(01) |
1 Taxpayer |
2 Spouse |
3 Both |
|
(02) Computed for the: |
1 Regular tax |
|
|
||||
|
|
|
2 Alternate basic tax |
|
|
||||||||
|
|
|
|
|
|
|
|
|
|
|
|||
|
Resident of: |
1 Puerto Rico |
2 United States |
3 Other (Indicate possession, territory or country) ___________________________________ |
|
||||||||
|
|
|
|
|
|
|
|
|
|||||
|
Citizen of: |
1 United States |
2 Other (Indicate) ______________________________________________ |
|
|
|
|||||||
|
|
|
|
|
|
|
|
|
|
|
|
||
|
Part I |
|
Determination of Net Income from Sources Outside of Puerto Rico |
|
|
|
30 |
|
|||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Foreign Country, Territory or Possession of the United States |
|
|
|
|||
|
|
|
|
|
|
|
A |
B |
C |
United States |
Total |
|
|
|
|
|
|
|
|
|
|
||||||
|
|
|
|
|
|
|
(See instructions) |
(See instructions) |
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
||
Name of the country, territory or possession ...................
1.Gross income subject to tax from sources of the country, territory or possession:
a) |
Interests |
|
00 |
00 |
00 |
00 |
b) |
Dividends |
|
00 |
00 |
00 |
00 |
c) |
Rental income |
|
00 |
00 |
00 |
00 |
d) |
Capital gain |
|
00 |
00 |
00 |
00 |
e) |
Fiduciary income |
|
00 |
00 |
00 |
00 |
f) |
Wages |
|
00 |
00 |
00 |
00 |
g) |
Professions, industry or business |
|
00 |
00 |
00 |
00 |
h) |
Others |
|
00 |
00 |
00 |
00 |
i) |
Total gross income subject to tax |
(03) |
00 (12) |
00 (19) |
00 (26) |
00 (33) |
2.Deductions and losses:
a)Expenses directly related to the
income on line 1(i) |
(04) |
00 (13) |
00 (20) |
00 |
(27) |
00 (34) |
b) Losses from foreign sources |
(05) |
00 (14) |
00 (21) |
00 (28) |
00 (35) |
|
c)Pro rata share of other deductions:
(i)Other expenses and deductions not related to a
category of income |
(06) |
|
00 |
|
|
|
|
|
|
|
|
|
(ii) Gross income subject to tax |
|
|
|
|
|
|
|
|
|
|
|
|
from all sources |
|
|
|
|
|
|
|
|
|
|
|
|
(See instructions) |
(07) |
|
00 |
|
|
|
|
|
|
|
|
|
(iii) Percentage of gross income subject to tax from |
|
|
|
|
|
|
|
|
|
|
||
sources of the country, territory or possession |
|
|
|
|
|
|
|
|
|
|
||
(Divide line 1(i) by line 2(c)(ii). Enter the result |
|
|
|
|
|
|
|
|
|
|
||
rounded to two decimal places) |
(08) |
|
% |
(15) |
% |
(22) |
% |
(29) |
% |
(36) |
||
(iv) Multiply line 2(c)(i) by line 2(c)(iii) |
(09) |
|
00 |
(16) |
00 |
(23) |
00 |
(30) |
00 |
(37) |
||
d) Total deductions and losses |
|
|
|
|
|
|
|
|
|
|
|
|
(Add lines 2(a), 2(b) and 2(c)(iv)) |
(10) |
|
00 |
(17) |
00 |
(24) |
00 |
(31) |
00 |
(38) |
||
3. Net income from sources of the country, territory or |
|
|
|
|
|
|
|
|
|
|
||
possession (Subtract line 2(d) from line 1(i)) …......………(11) |
00 |
(18) |
00 |
(25) |
00 |
(32) |
00 |
(39) |
||||
|
|
|
|
|
|
|
|
|
|
|
|
|
Retention Period: Ten (10) years
00
00
00
00
00
00
00
00
00
00
00
%
00
00
00
Rev. Feb 20 19Schedule C Individual - Page 2
|
Part |
II |
|
Taxes Paid to the United States, its Possessions and Foreing Countries |
33 |
|
|
|
|
|
|
|
||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(01) |
1 Taxpayer |
2 Spouse |
3 Both |
|
(02) |
Computed for the: |
|
1 Regular tax |
|
|
|
|
|||||||
|
|
|
|
|
|
|
|
|
2 Alternate basic tax |
|
|
|
|
|||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
Credit for taxes: |
|
|
Foreign Country, Territory or Possession of the United States |
|
|
|
|
|
|||||||||||
|
|
1 Paid |
2 Accrued |
|
|
|
|
|
|
|
|
|
|
|
United States |
|
Total |
|
|
|
|
|
|
A |
|
|
B |
|
C |
|
|
|
|
|
|||||||
|
|
|
|
|
|
|
|
|
|
|
(See instructions) |
|
(See instructions) |
|
|
|||||
|
Name of the country, territory or possession |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||
|
|
|
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|
|||||
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1. Taxes paid or accrued during the year |
(03) |
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(10) |
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(15) |
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(20) |
00 |
(25) |
00 |
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.........................................2. Date paid or accrued |
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Part |
III |
Determination of Credit |
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1. |
Netincomefromsourcesofthecountry,territoryorpossession: |
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(Part I, line 3) |
(04) |
00 (11) |
00 (16) |
00 (21) |
00 (26) |
00 |
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2. |
Net income from all sources |
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(See instructions) |
(05) |
00 |
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3. |
Limitation (Divide line 1 by line 2. Enter |
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the result rounded to two decimal places) |
(06) |
% (12) |
% (17) |
% (22) |
% (27) |
% |
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4. |
Taxes to be paid in Puerto Rico |
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(See instructions) |
(07) |
00 |
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5. |
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Limitation by country, territory or possession: |
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00 |
(13) |
00 |
(18) |
00 |
(23) |
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(28) |
00 |
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a) Multiply line 4 by line 3 |
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(08) |
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b) Enter the smaller of line 5(a) or Part II, |
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line 1 |
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(09) |
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00 |
(14) |
00 |
(19) |
00 |
(24) |
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6. |
Total limitation: |
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00 |
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a) Add line 5(b) from Columns A, B, C and United States |
............................................................................................................... |
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(29) |
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00 |
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b) Enter the smaller of the Total Column, line 5(a) or line 6(a). Transfer to Part 3, line 17 of the return |
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(30) |
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Retention Period: Ten (10) years |
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Schedule CH Individual |
TRANSFER OF CLAIM FOR EXEMPTION FOR CHILD |
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Rev. Feb 20 19 |
(CHILDREN) OF DIVORCED OR |
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2018 |
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SEPARATED PARENTS |
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Taxable year beginning on ____________________ , ________ and ending on _______________________ , ________ |
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Taxpayer's name |
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Social Security Number |
Fill in the joint custody oval if the dependent is subject to this condition. |
47 |
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I, ______________________________________________________, agree and promise not to claim an exemption for dependents for
Name of parent releasing claim to exemption
taxable year 2018 for (enter the name(s) of child (children)):
Joint |
First Name, Initial |
Last |
Second |
Social Security Number |
Custody |
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Name |
Last Name |
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(01)
(02)
(03)
(04)
(05)
(06)
(07)
(08)
(09)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
______________________________________________________ |
(21)____________________________________ |
______________________________ |
Signature of parent releasing claim to exemption |
Social Security Number |
Date |
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Retention Period : Ten (10) years |
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Schedule CO Individual |
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OPTIONAL COMPUTATION OF TAX |
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Rev. Feb 20 19 |
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2018 |
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Taxable year beginning on ______________, _____ and ending on ______________, _____ |
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Taxpayer's name |
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Social Security Number |
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Use this Schedule only if you choose the optional computation of tax for married individuals living |
together and filing a joint return. |
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1. Wages, Commissions, Allowances and Tips |
16 |
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Wages, Commissions, Allowances and Tips |
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A - Income Tax Withheld |
B - TAXPAYER |
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C - SPOUSE |
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ATTACH ALL YOUR WITHHOLDING STATEMENTS |
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(Forms |
Act |
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Act |
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00 |
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00 |
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00 |
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Act |
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00 |
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00 |
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00 |
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Total of withholding statements with this schedule |
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Act |
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00 |
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............. |
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Total |
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(02) |
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00 |
(04) |
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00 |
(31) |
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2. FederalGovernment Wages |
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Exempt Wages under Sec. 1031.02(a)(36) of the Code |
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(Total of |
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00 |
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Act |
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00 |
(05) |
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00 |
(32) |
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00 |
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3. Other Income (or Losses): |
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A) |
Total distributions from qualified retirement plans (Schedule D Individual, Part IV, line 25) |
(06) |
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00 |
(33) |
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00 |
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B) |
Gain (or loss) from sale or exchange of capital assets (Schedule D Individual, Part V, line 35 or 36, as applicable) |
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(50% of the total to each spouse) |
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(07) |
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00 |
(34) |
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00 |
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C) |
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00 |
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00 |
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Interests (Schedule FF Individual, Part I, line 5) (50% of the total to each spouse) |
(08) |
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(35) |
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D) |
Dividends from corporations (Schedule FF Individual, Part II, line 4) (50% of the total to each spouse) |
(09) |
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00 |
(36) |
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00 |
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E) |
Distributions from Governmental Plans (Schedule F Individual, Part II, line 3) |
(10) |
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00 |
(37) |
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00 |
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F) |
...DistributionsfromIndividualRetirementAccountsandEducationalContributionAccounts(ScheduleFIndividual,PartI,line2) (11) |
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00 |
(38) |
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G) |
Other income (Schedule F Ind., Part V, line 4 or Schedule FF Individual, Part III, line 4) (See instructions) |
(12) |
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00 |
(39) |
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00 |
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H) |
Income from annuities and pensions (Schedule H Individual, Part II, line 12) |
(13) |
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00 |
(40) |
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00 |
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I) |
Gain (or loss) from industry or business (Schedule K Individual, Part II, line 12) |
(14) |
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00 |
(41) |
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00 |
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J) |
Gain (or loss) from farming (Schedule L Individual, Part II, line 14) |
..................................................................... |
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(15) |
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00 |
(42) |
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00 |
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K) |
Gain (or loss) from professions and commissions (Schedule M Individual, Part II, line 8) |
(16) |
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00 |
(43) |
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00 |
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L) |
Gain (or loss) from rental business (Schedule N Individual, Part II, line 9) (50% of the total to each spouse) |
(17) |
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00 |
(44) |
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00 |
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M) |
Dividends from Capital Investment or Tourism Fund (Submit Schedule Q1) (50% of the total to each spouse) |
(18) |
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00 |
(45) |
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00 |
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N) |
Net |
(19) |
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00 |
(46) |
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O) |
Distributableshareonprofitsfrompartnerships,specialpartnershipsandcorporationsofindividuals(SubmitScheduleRIndividual) (20) |
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00 |
(47) |
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P) |
Distributions from deferred compensation plans and/or qualified retirement plans (partial or |
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separation from service or plan termination) (Schedule F Individual, Part III or IV, line 1, as applicable) |
(21) |
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00 |
(48) |
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Q) |
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00 |
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Incomefromsalaries,wages,compensationsorpublicshowsreceivedbyanonresidentindividual(Form480.6C) |
(22) |
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(49) |
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R) |
Alimony received (Payer’s social security No. ____________________ ) (23) …............................................….. (24) |
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00 |
(50) |
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S) |
EligibledistributionsduetohurricaneMaría(Seeinst.)(ScheduleFIndividual,PartVI,line1,ColumnsAandBor10,asapplicable) (25) |
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00 |
(51) |
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00 |
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00 |
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4. Total Income (Add lines 1, 2 and 3A through 3S, of Columns B and C, respectively) |
(26) |
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(52) |
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5. Alimony Paid (Recipient’s social security No. __________________________) (27) |
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(Judgment No. ___________________) (28) |
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(29) |
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00 |
(53) |
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00 |
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6. Adjusted Gross Income (Subtract line 5 from line 4, of Columns B and C, respectively) |
(30) |
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00 |
(54) |
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00 |
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7. DEDUCTIONS ALLOCATED IN HALF (50%) OF THE TOTAL (See instructions) |
17 |
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A) Home mortgage Interest |
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Name of entity to which payment was made |
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Mortgage |
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Loan Number |
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Employer Ident. No. |
Amount |
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i) First residence: |
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First |
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(01) |
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(05) |
00 |
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ii) |
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Second |
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(06) |
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iii) Second residence: |
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First |
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(03) |
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(07) |
00 |
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iv) |
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Second |
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(04) |
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(08) |
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v ) Home mortgage interest of the principal residence not reported on Form 480.7A (See instructions): |
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1 CC RI |
$______________________ |
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2 1098 Form and other |
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Borrower's Soc. Sec. No. (10) ____________________ |
(12) |
$____________________ |
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Joint Borrower's Soc. Sec. No. (11) _____________________ |
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(13) |
00 |
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vi) Loan Origination Fees (Points) Paid Directly |
by Borrower |
(See instructions) |
(14) |
00 |
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vii) Loan Discounts (Points) Paid Directly |
by Borrower |
(See |
instructions) |
(15) |
00 |
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viii)Total home mortgage interest paid |
.................................................................................. |
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(16) |
00 |
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ix) Limit (Multiply the sum of line 6, Columns B and C of this Schedule and line 1, Part III of Schedule |
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IE |
Individual by 30% and enter here) |
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(17) |
00 |
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x ) Allowable deduction for mortgage interest (Enter the smaller of lines A(viii), A(ix) or $35,000. If the total |
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interest does not exced 30% of the income for any of the 3 previous years, fill in here |
1) (18) |
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(See instructions) |
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(19) |
00 |
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B) |
Casualty |
loss on |
your principal |
residence |
(See |
instructions) |
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(20) |
00 |
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(21) |
00 |
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C) |
Medical |
expenses |
(Schedule A |
Individual, |
Part III, line 3) |
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(22) |
00 |
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D) Charitable contributions (Schedule A Individual, |
Part |
III, line 8) |
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(23) |
00 |
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E) |
Loss of |
personal |
property as a |
result of certain |
casualties (See instructions) |
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(24) |
00 |
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F) Total deductions allocated in half (50%) of the total (Add lines 7A through 7E) |
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G) Enter 50% of the |
total of line 7F |
in Columns B |
and |
C ………………….............................................…………….. |
(25) |
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B - TAXPAYER
00 (26)
C - SPOUSE
00
Retention Period: Ten (10) years
Rev. Feb 20 19 |
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Schedule CO Individual - Page 2 |
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8. DEDUCTIONS INDIVIDUALLY ALLOCATED (See instructions): |
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18 |
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B - TAXPAYER |
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C - SPOUSE |
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00 |
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00 |
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A) Contributions to governmental pension or retirement systems …….....................................…………………………………… (01) |
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(47) |
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B) Contributions to individual retirement accounts (Do not exceed from $5,000 each): |
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Financial inst. |
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Account No. |
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Employer Ident. No. |
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Contribution |
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(02) |
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(05) |
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(03) |
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(06) |
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(04) |
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(07) |
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Total contributions to individual retirement accounts (Distribute the amount as it corresponds to the taxpayer and spouse) |
(08) |
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(48) |
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C) Contributions to health savings accounts with a high annual deductible medical plan (See instructions): |
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Institution |
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Account No. |
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Employer Ident. No. |
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Contribution |
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________________ |
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_________________________ |
(11) |
________________________ |
(15) |
______________________ |
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Annual deductible (09) |
____________ Type of (12) |
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1 Individual |
2 Individual and age 55 or older |
Effective |
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date |
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coverage: |
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3 Family |
4 Family and age 55 or older |
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(16) __________________ |
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Institution |
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Account No. |
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Employer Ident. No. |
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Contribution |
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________________ |
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_________________________ (13) |
_____________________ (17) |
_______________________ |
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Annual deductible (10) |
____________ Type of (14) |
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1 Individual |
2 Individual and age 55 or older |
Effective |
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date |
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coverage: |
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3 Family |
4 Family and age 55 or older |
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(18) __________________ |
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Total contributions (Add the smaller amount between the contribution and the annual deductible of each account. |
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Distribute the amount as it corresponds to the taxpayer and spouse) |
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(19) |
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(49) |
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D) Educational Contribution Account (Complete Part |
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II, Schedule A1 Individual) (See instructions)................………… |
(20) |
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(50) |
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E) Interest paid |
on students loans at university level (See instructions): |
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Financial inst. |
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Loan No. |
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Employer Ident. No. |
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Amount |
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(21) |
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(26) |
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(22) |
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(27) |
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(23) |
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(28) |
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(24) |
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(29) |
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(25) |
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(30) |
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(51) |
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....................................................................................................Total interest paid on students loans |
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(31) |
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F) Total deductions individually allocated (Add lines 8A through 8E, Columns B and C, respectively) |
(32) |
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(52) |
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G) TOTAL DEDUCTIONS (Add lines 7G and 8F. If you answered “No” to question B of the questionnaire on page 1 of |
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00 |
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00 |
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the |
return, |
enter |
zero here |
and complete line |
25) |
............................................................................................. |
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(33) |
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(53) |
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H) TOTAL DEDUCTIONS APPLICABLE TO NONRESIDENTS OR |
(34) |
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00 |
(54) |
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9. |
PERSONAL EXEMPTION |
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(35) |
3,500 |
00 |
(55) |
3,500 |
00 |
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10. |
EXEMPTION FOR DEPENDENTS (Complete Schedule |
A1 Individual, |
see instructions) |
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00 |
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A) |
(36) |
__________ |
X |
$2,500 |
................................................................................... |
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(38) |
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00 |
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B) |
(37) |
__________ |
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X |
$1,250 |
(Joint custody) |
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(39) |
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00 |
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C) |
Total exemption for dependents (Add lines 10A |
and 10B) |
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(40) |
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D) Enter 50% of the total of line 10C in Columns B and C |
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(41) |
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00 |
(56) |
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00 |
(57) |
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00 |
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11. Additional Personal Exemption for Veterans (See |
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instructions) |
................................................................... |
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(42) |
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00 |
(58) |
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12. |
Total Deductions and Exemptions (Add lines 8G, 8H, 9, 10D and 11, Columns B and C, respectively) |
(43) |
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00 |
(59) |
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00 |
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13. |
Net income before the deduction under Act |
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00 |
(60) |
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00 |
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14. |
Allowable deduction under Act |
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(61) |
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15. |
NET TAXABLE INCOME (Subtract line 14 from line |
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13. If line 14 is more than line |
13, |
enter zero) |
(46) |
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00 |
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00 |
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16. |
TAX: (01) |
1 Tax Table |
2 Preferential rates (Schedule A2 Individual) |
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19 |
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00 |
(10) |
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00 |
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3 Nonresident alien |
4 Form SC 2668 |
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(02) |
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........................................................................................... |
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17. Gradual Adjustment Amount (Determine this adjustment if the amount indicated on line 15, Column B or C, or on |
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00 |
(11) |
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00 |
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Schedule A2 Individual, line 11 is more than $500,000) (Schedule P Individual, line 7) ………………….……………….. |
(03) |
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00 |
(12) |
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00 |
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18. |
REGULAR TAX BEFORE THE CREDIT (Add lines 16 and 17, Columns B and C, respectively) ……………………… (04) |
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19. Credit for taxes paid to foreign countries, the United States, its territories and possessions (Submit Schedule C |
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00 |
(13) |
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00 |
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Individual) (See instructions) |
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(05) |
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(06) |
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(14) |
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20. |
NET REGULAR TAX (Subtract line 19 from line |
18) |
....................................................................................... |
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(07) |
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00 |
(15) |
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00 |
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21. |
Excess of Net Alternate Basic Tax over Net Regular Tax (Schedule O Individual, Part II, line 7) (See instructions) … |
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00 |
(16) |
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00 |
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22. |
Credit for alternate basic (Schedule O Individual, |
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Part |
III, line 4) |
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(08) |
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(09) |
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(17) |
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00 |
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23. |
Tax Determined Individually (Subtract line 22 from the sum of lines 20 and 21, Columns B and C, respectively) ... |
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24. |
TOTAL TAX DETERMINED (Add the amounts of Columns B and C of line 23 and transfer to Part 3, line 21 of the return) |
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(18) |
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00 |
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Continue in Part 3, line 21 of the return. |
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25. Computation of Allowable Amounts of Deductions to Nonresident or |
25 |
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B - TAXPAYER |
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C - SPOUSE |
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A) Total gross income earned during the period of residence in Puerto Rico (Line 6) …......................……………….….…. (01) |
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00 |
(07) |
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B) Total gross income earned during the period of nonresidence in Puerto Rico (Question C of the questionnaire on |
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00 |
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00 |
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page 1 of the return corresponding to taxpayer and spouse) ………….....................................................…..….….. (02) |
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(08) |
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C) Total Gross Income (Add lines A and B) …………......………………….........……………………………………....…..…... (03) |
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00 |
(09) |
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D) Percentage of income related to the period of residence in Puerto Rico (Divide line A by line C. Enter the result rounded |
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% |
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to two decimal places) ….......…………………………………................................................................…………. (04) |
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(10) |
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E) Total deductions applicable to individual taxpayers (Add lines 7G and 8F) ……...............………………………….……. (05) |
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00 |
(11) |
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F) Total deductions attributable to the period of residence in Puerto Rico (Multiply line E by line D and |
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00 |
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00 |
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transfer to line 8H) …………….…………………………..........................................…………………………………...… (06) |
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(12) |
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Retention Period: Ten (10) years
Schedule D Individual |
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CAPITAL ASSETS GAINS AND LOSSES, |
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Rev. Feb 20 19 |
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TOTAL DISTRIBUTIONS FROM QUALIFIED PENSION PLANS |
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2018 |
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AND VARIABLE ANNUITY CONTRACTS |
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Taxable year beginning on _________________, _____ and ending on ________________, _____ |
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Taxpayer's name |
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Social Security Number |
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Part I |
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52 |
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(A) |
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(B) |
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(C) |
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(D) |
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(E) |
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(F) |
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Description and Location of Property |
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Date Acquired |
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Date Sold |
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Sale Price |
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Adjusted Basis |
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Selling Expenses |
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Gain or Loss |
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(Day/Month/Year) |
(Day/Month/Year) |
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(01) |
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00 |
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00 |
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00 |
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(04) |
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00 |
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(02) |
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00 |
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00 |
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00 |
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(05) |
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00 |
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(03) |
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00 |
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00 |
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00 |
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(06) |
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00 |
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1. Net |
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(07) |
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00 |
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2. Net |
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applicable. See instructions) |
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(08) |
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00 |
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3. Distributable share on net |
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(09) |
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4. Distributable share on net |
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(10) |
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00 |
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5. Net |
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share on net |
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(11) |
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00 |
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6. Excess of deductions over the income derived from an activity that is not your principal industry or business (See instructions) |
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(12) |
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00 |
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7. Net |
.......................................................................................................................... |
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(13) |
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00 |
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Part II |
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Description and Location |
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(A) |
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(B) |
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(C) |
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(D) |
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(E) |
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(F) |
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(G) |
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Fill in if you |
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Date Acquired |
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Date Sold |
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Sale Price |
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Adjusted Basis |
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Selling Expenses |
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Gain or Loss |
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Gain or Loss |
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of Property |
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Prepaid |
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(Day/Month/ |
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(Act |
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Year) |
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Year) |
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Act |
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(14) |
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(17) |
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(20) |
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(15) |
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(18) |
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(21) |
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(16) |
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(19) |
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(22) |
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8. |
Net |
(or loss) |
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(23) |
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00 |
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9. |
Net |
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applicable. See instructions) |
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(24) |
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.................................................................................................................................................................... |
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(25) |
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00 |
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10. Distributable share on net |
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(26) |
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11. |
Distributable share on net |
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(27) |
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12. |
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(28) |
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13. |
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14. Net |
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on net |
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(29) |
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(30) |
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15. Net |
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(31) |
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00 |
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16. |
Excess of deductions over the income derived from an activity that is not your principal industry or business (See instructions) |
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(32) |
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17. |
Net |
(Add lines 8 through 16) |
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00 |
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||||||||||||||||
Part III |
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53 |
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Description and Location |
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Fill in if you |
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(A) |
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(B) |
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(C) |
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(D) |
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(E) |
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(F) |
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of Property |
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Prepaid |
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Date Acquired |
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Date Sold |
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Sale Price |
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Adjusted Basis |
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Selling Expenses |
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Gain or Loss |
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(Day/Month/Year) |
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(Day/Month/Year) |
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(01) |
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00 |
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00 |
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00 |
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00 |
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18. |
Net |
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(02) |
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00 |
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Description and Location |
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Fill in if you |
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(A) |
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(B) |
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(C) |
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(D) |
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(E) |
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(F) |
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of Property |
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Prepaid |
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Date Acquired |
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Date Sold |
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Sale Price |
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Adjusted Basis |
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Selling Expenses |
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Gain or Loss |
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(Day/Month/Year) |
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(Day/Month/Year) |
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(03) |
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00 |
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00 |
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00 |
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00 |
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(04) |
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19. Net |
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00 |
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Description and Location |
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Fill in if you |
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(A) |
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(B) |
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(C) |
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(D) |
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(E) |
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(F) |
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of Property |
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Prepaid |
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Date Acquired |
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Date Sold |
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Sale Price |
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Adjusted Basis |
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Selling Expenses |
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Gain or Loss |
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(Day/Month/Year) |
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(Day/Month/Year) |
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(05) |
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00 |
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00 |
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00 |
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00 |
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20. |
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Net |
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(06) |
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00 |
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Retention Period: Ten (10) years
Rev. Feb 20 19 |
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Schedule D Individual - Page 2 |
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Part IV |
Total Distributions from Qualified Pension Plans |
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Description |
Fill in if you Prepaid |
Distribution Date |
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(A) |
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(B) |
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(C) |
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(Day/Month/ Year) |
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Total Distribution |
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Basis |
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Taxable Amount |
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21. |
Taxable at 20% - Taxpayer |
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(07) |
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(11) |
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00 |
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00 |
(15) |
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00 |
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(08) |
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(12) |
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00 |
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00 |
(16) |
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00 |
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22. |
Taxable at 20% - Spouse |
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(09) |
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(13) |
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00 |
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00 |
(17) |
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00 |
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23. |
Taxable at 10% - Taxpayer |
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(10) |
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(14) |
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00 |
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00 |
(18) |
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00 |
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||||
24. |
Taxable at 10% - Spouse |
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25. |
Total distributions from qualified pension plans (Total of Columns C. Transfer this amount to Part 1, line 2A of the return or line 3A, Columns B and |
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C of Schedule CO Individual, as applicable) |
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(19) |
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00 |
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||||
Part V |
|
Net Capital Gains or Losses for Determination of the Adjusted Gross Income |
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54 |
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Column A |
Column B |
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Column C |
Column D |
Column E |
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Gains or Losses |
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Under Special |
Under Special |
Under Special |
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Legislation |
Legislation |
Legislation |
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26. Enter the gains determined on lines 7, 17 and 18 through 20 in the |
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corresponding |
Column |
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(01) |
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00 (03) |
00 (09) |
00 (15) |
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00 (22) |
00 |
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|||
27. Enter the losses determined on lines 7, 17 and 18 through 20 in the |
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corresponding |
Column |
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(02) |
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00 (04) |
00 (10) |
00 (16) |
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00 (23) |
00 |
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|||
28.If one or more of Columns B through E reflect a loss on line 27, add them and apply the total proportionally to the gains in the other Columns
|
(See instructions) |
(05) |
00 (11) |
00 (17) |
00 (24) |
00 |
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29. |
Subtract line 28 from line 26. If any Column reflected a loss on line |
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27, enter zero here |
(06) |
00 (12) |
00 (18) |
00 (25) |
00 |
||||
30. |
Apply the loss from line 27, Column A proportionally to the gains |
|
00 (13) |
00 (19) |
00 (26) |
00 |
||||
|
in Columns B through E (See instructions) |
(07) |
||||||||
31. |
Subtract line 30 from line 29 |
(08) |
00 (14) |
00 (20) |
00 (27) |
00 |
||||
32. |
Add the total of Columns B through E, line 31. However, if line 26 |
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does not reflect any gain in Columns B through E, you must enter |
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00 |
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|
the total amount of line 27, Columns A through E |
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(28) |
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33. |
Net capital gain (or loss) for the current year (Add line 26, Column A and line 32. If the result is more than zero, continue with line 34. |
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|||
|
If the result is less than zero, do not complete lines 34 and 35 and go to line 36) ..….................................................................… |
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(29) |
00 |
||||
34. |
Less: Net capital loss carryover (Enter in Column D the total net capital loss not used in previous years (Part VI, line 38). Enter in |
|
(21) |
|
00 (30) |
00 |
||||
|
Column E the smaller between the amount of line 34, Column D or the result of line 33 by 80%. This is the deductible amount) |
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|||||||
35. |
Net capital gain (Subtract line 34, Column E from line 33. Enter the result here and in Part 1, line 2B of the return or on line 3B of Schedule CO Individual, |
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|
|
00 |
|||||
|
as applicable. If line 33 is more than zero, complete Part VII) |
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(31) |
|
||||
36. |
If line 33 is a net loss, enter here and in Part 1, line 2B of the return or on line 3B of Schedule CO Individual, as applicable, the smaller of the following |
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|||||
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amounts: |
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a) the net loss indicated on line 33, or |
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(32) |
|
00 |
||
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b)($1,000) |
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37. |
Capital loss available for next year (If line 33 is more than zero, subtract line 34, Column E from line 34, Column D. If line 33 is less than zero, add lines |
(33) |
|
00 |
||||||
|
33 and 34D less line 36) |
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|||||
|
Part VI |
Determination of the Net Capital Loss Carryover |
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(A) |
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(B) |
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(C) |
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Year |
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Capital Loss Carryforward |
|
Expiration Date |
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Accumulated Capital Loss |
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Amount Used |
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||||
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(Column A - Column B) |
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|
(34) |
|
(41) |
00 |
(48) |
|
00 |
(55) |
|
00 |
(63) |
|
(35) |
|
(42) |
00 |
(49) |
|
00 |
(56) |
|
00 |
(64) |
|
|
(36) |
|
(43) |
00 |
(50) |
|
00 |
(57) |
|
00 |
(65) |
|
|
(37) |
|
(44) |
00 |
(51) |
|
00 |
(58) |
|
00 |
(66) |
|
|
(38) |
|
(45) |
00 |
(52) |
|
00 |
(59) |
|
00 |
(67) |
|
|
(39) |
|
(46) |
00 |
(53) |
|
00 |
(60) |
|
00 |
(68) |
|
|
(40) |
|
(47) |
00 |
(54) |
|
00 |
(61) |
|
00 |
(69) |
|
|
|
38. Total net capital loss carryover. (Transfer this |
|
|
|
(62) |
|
|
|
|
|
||
|
amount to Part V, line 34, Column D of this Schedule) |
|
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00 |
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|||
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|
|||
Retention Period: Ten (10) years
Rev. Feb 20 19 |
Schedule D Individual - Page 3 |
Taxpayer's name
Social Security Number
Part VII |
Determination of the Net |
|
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|
|
56 |
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|
Column A |
Column B |
Column C |
Column D |
Column E |
Column F |
Column G |
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|
Special |
Special |
Special |
Total |
Total Net |
||
|
|
|
(15%) |
Legislation |
Legislation |
Legislation |
(Sum of |
Capital Gain |
|
|
|
|
(_____%) |
(_____%) |
(_____%) |
Columns B |
(Sum of |
|
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|
through E) |
Columns A and F) |
1. |
Net Capital Gain (In the case of |
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|
|
of Column A, Part V. In the case of |
(01) |
|
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|
|
|
|
|
|
31, Columns B through E, Part V, as it corresponds) …....................…………… |
00 (04) |
00 |
(08) |
00 (12) |
00 |
(16) |
00 |
(20) |
00 (26) |
00 |
|
2. |
Allowable amount as net capital loss not used in previous years claimed on |
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Schedule D Individual (Transfer the amount included on line 34, Column E, Part |
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V)(The amount entered on this line cannot exceed 80% |
(02) |
00 |
of the amount reflected on line 1, Column G of this Part) .…...............……………… |
|
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|
|
3. Subtract in Column A line 2 from line 1 (If the result is more than zero, this is the |
|
|
net |
(03) |
00 |
E. If the result is less than zero, continue on line 4) …………….........................… |
|
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4. |
Proportion of the gains according to each tax rate (Divide the amount on line |
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1, Columns B through E, by the total |
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|
|
|
Column F. Enter the result rounded to two decimal places). Add the percentages |
|
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|
|
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|
|
|
in Columns B through E and enter the total in Column F. The total shall be |
(05) |
% (09) |
% (13) |
% (17) |
% (21) |
% |
||||
|
100% |
||||||||||
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5. |
Capital loss carryforward attributable to |
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00 |
|
00 |
|
00 |
|
00 |
(22) |
00 |
|
E) (Multiply line 3 - Column A by line 4 of each Column) … |
(06) |
(10) |
(14) |
(18) |
||||||
6. |
Net |
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(a) Net |
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|
|
from line 1. Transfer the result to Column D, line 4(a) of Schedule A2 Individual) |
(07) |
00 |
|
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|
(23) |
00 |
|
(b) Net |
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|
Legislation (Columns C through E – Subtract line 5 from line 1. Transfer the |
|
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|
|
|
|
|
|
result to Columns G and H, as it corresponds, line 4(a) of Schedule A2 Individual) |
|
|
(11) |
00 |
(15) |
00 |
(19) |
00 |
(24) |
00 |
7. |
Total net long- term capital gain (Column F - Add lines 6(a) and 6(b). Transfer |
|
|
|
|
|
|
|
|
|
00 |
|
this result to Column A – line 4(a) of Schedule A2 Individual) ...........………………. |
|
|
|
|
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|
(25) |
|
8. |
Net capital gain (If line 3 is more than zero, add lines 3 and 7 and enter the result |
|
|
|
|
|
|
|
|
|
|
here. Otherwise, enter here the amount on line 7. This amount must be the same |
|
|
amount reported on line 35, Part V of this Schedule) ...……….....................…….. |
(27) |
00 |
Retention Period: Ten (10) years
Schedule D1 Individual |
|
|
Rev. Feb 20 19 |
|
|
|
SALE OR EXCHANGE OF PRINCIPAL |
2018 |
|
RESIDENCE |
|
|
|
|
|
Taxable year beginning on _________________, _____ and ending on ________________, _____ |
|
Taxpayer's name |
Social Security Number |
|
|
|
|
|
Computation of Gain |
42 |
1. Date in which the residence was sold (day, month, year) |
(01) |
|
2. Was the residence occupied by the seller or his/her family for a continuous period during the last two (2) years previous to the sale? (02) |
1 Yes |
2 No |
If you answered “Yes”, complete the rest of the form. |
|
|
If you answered “No”, go to line 3 and then to Schedule D Individual, Part I or II, as applicable. |
|
|
/ /
3. Were funds from an Individual Retirement Account (IRA) used to acquire the residence? |
|
||||||
(03) Taxpayer: |
1 Yes |
2 No |
(04) Spouse: |
1 Yes |
2 No. If the answer is "Yes", enter here and in Part I of |
|
|
Schedule F Individual the amount of the withdrawn contributions |
(05) |
||||||
4. Selling price of the residence (Do not include personal property items sold with your residence) |
(06) |
||||||
5. Selling and |
(See |
instructions) |
|
(07) |
|||
6. Total realized (Subtract line 5 |
from |
line |
4) |
|
(08) |
||
7. Adjusted basis of |
residence sold. (09) |
Includes prepayment: |
1 Yes |
2 No (See instructions) |
(10) |
||
8. Gain realized on sale (Subtract line 7 from line 6) (See instructions) |
|
|
|
||||
If it is zero or less, enter zero. |
|
|
|
|
|
|
|
If it is more than zero, transfer this amount to Schedule IE Individual, Part II, line 10 |
(11) |
||||||
Retention Period: Ten (10) years
00
00
00
00
00
00
Schedule D3 Individual |
SALE OR EXCHANGE OF PRINCIPAL RESIDENCE |
|
Rev. Feb 20 19 |
||
|
|
|
|
(Under Sections 1034.04(m) and 1031.02(a)(16) of the Puerto Rico |
2018 |
|
|
|
|
|
|
|
|
Internal Revenue Code of 2011, as amended) |
|
|
|
|
Taxable year beginning on _________________, _____ and ending on ________________, _____ |
|
|
Taxpayer's name |
|
Social Security Number |
|
|
|
|
|
|
|
Part I |
|
Computation of Gain under Section 1034.04(m) |
43 |
|
|
|
|
|
1. |
Date in which the old residence was sold (day, month, year) |
|
(01) |
||||
2. |
Were funds from an Individual Retirement Account (IRA) used to acquire the old residence? (02) Taxpayer: |
1 Yes |
2 No |
|
|
||
|
|
||||||
|
(03) Spouse: |
1 Yes |
2 No. If the answer is "Yes", enter here and in Part I of Schedule F Individual the amount of the withdrawn contribution |
(04) |
|||
3. |
Have you bought or built a new residence? (05) |
1 Yes |
2 No |
|
|
|
|
If you bought or built, enter date |
(06) |
||
4. |
Selling price of the old residence (Do not include personal property items sold with your residence) |
(07) |
|||
5. |
Selling expenses (Include sales commissions, advertising, legal fees, etc.) |
(08) |
|||
6. |
Total realized (Subtract line 5 from line 4) |
............................................................................................................................................ |
|
(09) |
|
7. |
Adjusted basis of residence sold. (10) Includes prepayment: |
1 Yes |
2 No (See instructions) |
(11) |
|
8.Gain realized on sale (Subtract line 7 from line 6).
If it is zero or less, enter zero and do not complete the rest of the form. If your answer on line 3 is "Yes", continue with Part II or III, whichever
applies. If your answer on line 3 is "No", continue with line 9 |
(12) |
|
9. If you have not replaced your residence, do you plan to do so during the replacement period? (13) |
1 Yes |
2 No |
If your answer is "Yes", see instructions. |
|
|
If your answer is "No", continue with Part II or III, whichever applies. |
|
|
/ /
00 |
/ /
00
00
00
00
00
Part II |
Once in a Lifetime Exclusion for Taxpayers Age 60 or Older under Section 1031.02(a)(16) (See instructions) |
10. At the time of sale, who owned the residence? .........................................................................................
11. Who was age 60 or older on the date of sale? ...........................................................................................
12.Did the person who was age 60 or older own and use the
property sold as his or her principal residence for a total of at least 3 years (except for short absences) of the 5 year period ended at the
|
time of sale? If the answer is "No", go to Part III |
(16) |
1 Yes |
13. |
If line 12 is "Yes", do you elect to take the once in a lifetime exclusion from |
|
|
|
the gain on the sale? |
(17) |
1 Yes |
14. |
Exemption: Enter the smaller of line 8 or $150,000 ($300,000 if married that choose the optional computation of tax) |
.................................... (18) |
|
3Both
3Both
00
Part III |
Adjusted Sales Price, Taxable Gain and Adjusted Basis of New Residence |
|
|||||||
15. |
Recognized gain. If line 14 is zero, enter here the amount of line 8. Otherwise, |
|
|
|
|
||||
|
subtract line 14 from line 8 and enter here. |
|
|
|
|
|
|||
|
.If line 15 is zero or less, do not complete the rest of the form and attach the same to your return. |
|
|
||||||
|
.If line 15 is more than zero and line 3 is "Yes", go to line 16. |
|
|
|
|
|
|||
|
.If line 15 is more than zero and line 9 is "No", do not complete lines 16 through 20. Enter the gain on line 21 |
(20) |
|||||||
16. |
(21) |
||||||||
................................................................................................................... |
|
|
|||||||
17. |
Add lines 14 and 16 |
|
|
|
(22) |
||||
18. |
Adjusted sales price (Subtract line 17 from line 6) |
|
|
|
(23) |
||||
19. |
................(a) Enter date you moved into new residence (24) |
|
/ |
/ |
..................................(b) Cost of new residence |
(25) |
|||
20. |
Subtract line 19(b) from line 18. If it is zero or less, enter |
zero |
|
|
(26) |
||||
21. |
Taxable gain. Enter the smaller of line 15 or 20. If it is zero or less, enter zero. |
|
|
|
|
||||
|
If it is a gain, transfer to Schedule D Individual, as applicable: (27) |
1 |
2 |
(28) |
|||||
22. |
Gain to be postponed (Subtract line 21 from line 15) |
|
|
|
(29) |
||||
23. |
Adjusted basis of new residence (Subtract line 22 from line 19(b)) |
|
|
(30) |
|||||
00
00
00
00
00
00
00
00
00
Retention Period: Ten (10) years
Schedule E
Rev. 02.19
|
|
|
DEPRECIATION |
|
|
2018 |
|
|
|
|
|
|
|
|
|
|
Taxable year beginning on _________________, _____ and ending on ________________, _____ |
|
|
||||
|
|
|
|
|
|
|
|
Taxpayer's name |
|
|
|
|
|
Social Security or Employer Identification Number |
|
|
|
|
|
|
|
|
|
1. Type of property (in case of a building, |
|
2. Date |
|
3. Original cost or other |
4.Depreciation |
5. Estimated |
6. Depreciation |
specify the material used in the |
|
acquired. |
|
basis (exclude |
claimed in |
useful life to |
claimed this |
construction). |
|
|
|
cost of land). Basis for |
prior years. |
compute the |
year. |
|
|
|
|
automobiles may not |
|
depreciation. |
37 |
|
|
|
|
exceed from $30,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
per vehicle. |
|
|
|
|
|
|
|
|
|
|
|
(a) Current Depreciation
|
|
|
|
|
|
|
|
00 |
|
00 |
|
|
|
|
|
|
|
|
|
00 |
|
00 |
|
|
|
|
|
|
|
|
|
00 |
|
00 |
|
Total |
|
|
|
|
|
|
|
00 |
|
||
|
|
|
|
|
|
|
|||||
(b) Flexible Depreciation |
|
|
|
00 |
|
||||||
|
|
|
|
|
|
|
|
00 |
|
|
|
|
|
|
|
|
|
|
|
|
00 |
|
|
|
|
|
|
|
|
|
|
00 |
|
00 |
|
|
|
|
|
|
|
|
|
00 |
|
00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Total |
|
|
|
|
00 |
|
00 |
|
|||
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
(c) Accelerated Depreciation |
|
|
00 |
|
|||||||
|
|
|
|
|
|
|
|
00 |
|
|
|
|
|
|
|
|
|
|
|
|
00 |
|
|
|
|
|
|
|
|
|
|
00 |
|
00 |
|
|
|
|
|
|
|
|
|
00 |
|
00 |
|
Total |
|
|
|
|
|
|
00 |
|
|||
|
|
|
|
|
|
||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(d) Amortization (i.e. Goodwill) |
|
|
|
|
|||||||
|
|
|
|
|
|
|
|
00 |
|
|
|
|
|
|
|
|
|
|
|
|
00 |
|
|
|
|
|
|
|
|
|
|
00 |
|
00 |
|
|
|
|
|
|
|
|
|
00 |
|
00 |
|
Total |
|
|
|
|
00 |
|
|||||
|
|
|
|
|
|
|
|
|
|
|
|
(e) Automobiles (See instructions) |
|
|
|
|
|
|
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
00 |
|
00 |
|
|
|
|
|
|
|
|
|
00 |
|
00 |
|
|
|
|
|
|
|
|
|
00 |
|
00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Total |
|
|
00 |
|
|||||||
|
|
|
|
|
|
|
|
|
|
|
|
(f) Vehicles under lease (Form 480.7D) (Amount of vehicles _____________) (01) |
(02) |
TOTAL: (Add total of lines (a) through (f) of Column 6. Transfer to Schedules K, L, M and N Individual, |
|
whichever applies, or the corresponding line of other returns) |
(10) |
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Retention Period: Ten (10) years
|
Schedule F Individual |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
Rev. Feb 20 19 |
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
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|
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|
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|
|
|
|
|
OTHER INCOME |
|
|
|
|
|
|
|
|
|
|
2018 |
|
||||||
|
|
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|
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|
|
|
|
|
|
|
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|
|
||||
|
|
|
|
|
|
|
|
Taxable year beginning on _________________, _____ and ending on ________________, _____ |
|
|
|
|
|
|
|
|
|
|
|
||||||||||
|
Taxpayer's name |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Fill in one: (01) |
|
|
|
Social Security Number |
|
||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1 Taxpayer |
|
|
2 Spouse |
3 Both |
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
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|
|
|
|
|||
|
Part I |
|
Distributions from Individual Retirement Accounts and Educational Contribution Accounts |
|
|
|
|
|
|
Taxable Amount |
|
|
|
40 |
|
|
|||||||||||||
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|||
|
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|
|
Column A |
Column B |
Column C |
|
Column D |
|
|
Column E |
Column F |
|
|
Column G |
Column H |
|
|||||||
|
|
|
|
Employer |
Account |
Fill in |
|
|
|
|
|
InterestfromIRA of |
|
InterestfromIRAof |
|
InterestfromDistributionsto |
IRADistributionsto |
|
|
IRA or Educational IRA or Educational |
|
||||||||
|
Payer's |
name |
|
Identification |
if you |
|
|
|
Basis |
Financial Institutions Not |
Financial Institutions |
GovernmentPensioners |
|
|
Contribution |
Accounts |
Contribution |
|
|||||||||||
|
|
Number |
Total Distribution |
|
(10%) |
|
GovernmentPensioners |
|
|||||||||||||||||||||
|
|
|
|
(See instructions) |
SubjecttoWithholding |
(17%) |
|
|
|
Distributions of Income |
Accounts |
|
|||||||||||||||||
|
|
|
|
Number |
|
Prepaid |
|
|
|
(TransfertoPartI,line1(b), |
(TransfertoPartI,line1(b), |
(TransfertoPartI,line1(b), |
(excludingcontributions) |
from Sources Within |
|
||||||||||||||
|
|
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Column E of Schedule FF |
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Distributions |
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Col. D ofSchedule FF Ind.) |
Col. B of Schedule FF Ind.) |
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Individual) |
(10%) |
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P.R. (17%) |
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(02) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(03) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(04) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(05) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(06) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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1. Subtotal (Transfer the total of Columns F and G to line 4(k), Columns A, C |
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00 |
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00 |
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00 |
(09) |
00 |
(10) |
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00 |
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00 |
(12) |
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00 |
(13) |
00 |
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and E, as applicable, of Schedule A2 Individual) |
(07) |
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(08) |
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(11) |
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2.Total distributions from Individual Retirement Accounts and Educational Contribution Accounts (Add the total of Columns F through H. Transfer to Part 1, line 2F of the return or line 3F,
Column B or C of Schedule CO Individual, as applicable) |
(14) |
00 |
|
Part II
Distributions and Transfers from Governmental Plans
|
Fill in if |
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(A) |
(B) |
(C) |
Taxable Amount - Savings Account |
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Description |
Distribution |
(D) |
(E) |
(F) |
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you Prepaid |
Total Distribution |
Basis |
Taxable Amount |
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Date |
Distributions under |
Transfers under |
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$10,000 |
Distributions |
Section |
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($10,000 or more) |
1081.03 |
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1 |
. Taxable as ordinary |
income |
(15) |
00 |
00 |
(17) |
00 |
(18) |
00 |
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2 |
. Taxable at 10% (Transfer the total of Columns E and F to line 4(k), Columns A |
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00 (20) |
00 |
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and E of Schedule |
A2 Individual) |
(16) |
00 |
00 |
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(19) |
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3. Total distributions and transfers from governmental plans (Add line 1, Columns C and D and line 2, Columns E and F. Transfer to Part 1, line 2E of the return or line 3E, Column B or C of Schedule CO Individual,
as applicable) |
(21) |
00 |
Part III
Distributions from Deferred Compensation Plans (Non Qualified)
Description |
Fill in if you Prepaid |
Distribution Date |
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(A) |
(B) |
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(C) |
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Total Distribution |
Basis |
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Taxable Amount |
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1. Taxable as ordinary income (Transfer the amount of Column C to Part 1, line 2P of the return or line 3P of |
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Schedule CO Individual, as applicable) |
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(22) |
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00 |
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00 |
(23) |
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00 |
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Retention Period: Ten (10) years
Rev. Feb 20 19 |
Schedule F Individual - Page 2 |
Part IV
Distributions from Qualified Retirement Plans (Partial or |
40 |
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Description |
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Fill in if you Prepaid |
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Distribution Date |
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(A) |
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(B) |
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(C) |
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Total Distribution |
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Basis |
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Taxable Amount |
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1. Taxable as ordinary income (Transfer the amount of Column C to Part 1, line 2P of the return or line 3P |
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of Schedule CO Individual, as applicable) |
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(24) |
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00 |
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00 |
(25) |
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00 |
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Part V |
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Other Income |
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Column A |
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Column B |
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Column C |
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Column D |
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Column E |
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Column F |
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Employer |
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Income from the |
Judicial or |
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Income from Sport |
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Distributable Share on |
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Income from |
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Teams of International |
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Net Income Subject to |
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Payer's name |
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Identification |
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Account Number |
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Use of |
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Extrajudicial |
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Other Income |
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Debt Discharge |
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Associations or |
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Preferential Rates from |
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Number |
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Intangibles |
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Indemnification |
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Federations |
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(26) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(27) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(28) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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1. Amount |
received |
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(29) |
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00 |
(32) |
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00 |
(35) |
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00 |
(38) |
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00 |
(40) |
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00 |
(43) |
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00 |
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2. Less: Expenses related to the production of these income (See instructions) |
............................... |
(30) |
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00 |
(33) |
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00 |
(36) |
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00 |
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(41) |
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00 |
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00 |
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3. Subtotal Columns A through C and E (Subtract line 2 from line 1, as applicable. Transfer the total |
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in Column D to line 4(g), Columns A and B of Schedule A2 Individual, and the total of Column F |
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00 |
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00 |
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00 |
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00 |
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00 |
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to line 4(j), Column A and to the one that applies of Columns B through H of Schedule A2 Individual) |
(31) |
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(34) |
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(37) |
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(39) |
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(42) |
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(44) |
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00 |
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4. Total other income (Add the total of line 3, Columns A through F. Transfer to Part 1, line 2G of the return or line 3G of Schedule CO Individual, as applicable) |
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(45) |
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00 |
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Part VI
Eligible Distributions for Reason of Extreme Economic Emergency Due to Hurricane María |
41 |
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Fill in one: (01) |
1 Taxpayer |
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2 Spouse |
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Column A |
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Column B |
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Column C |
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Column D |
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Employer |
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Select the form in |
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Amount Subject to |
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Amount over which a |
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Payer's name |
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Identification |
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Account Number |
Distribution Date |
which the distribution |
ExemptAmount |
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PrepaymentwasMade, |
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Total Distribution |
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Withholding (10%) |
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Voluntary Contributions |
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Number |
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was reported |
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and |
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1 |
480.7 |
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(02) |
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(07) |
2 |
480.7C |
(12) |
00 |
(18) |
00 |
(24) |
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(30) |
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00 |
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1 |
480.7 |
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00 |
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00 |
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00 |
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(03) |
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(08) |
2 |
480.7C |
(13) |
(19) |
(25) |
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(31) |
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1 |
480.7 |
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00 |
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00 |
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00 |
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(04) |
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(09) |
2 |
480.7C |
(14) |
(20) |
(26) |
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(32) |
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1 |
480.7 |
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00 |
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00 |
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00 |
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(05) |
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(10) |
2 |
480.7C |
(15) |
(21) |
(27) |
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(33) |
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1 |
480.7 |
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00 |
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00 |
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00 |
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(06) |
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(11) |
2 |
480.7C |
(16) |
(22) |
(28) |
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(34) |
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||||
1. |
Amount received during the year 2018 (Total of Columns A, B, C and D) ………...................................................................................…… |
(17) |
00 |
(23) |
00 |
(29) |
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(35) |
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00 |
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2. Total distributions received during the year 2017 (Line 1, Column D, Part VI of Schedule F Individual of the income tax return filled for the year 2017) ….………….................……………………………………… |
(36) |
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00 |
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3. Total distributions received during the years 2017 and 2018 (Add lines 1 and 2, Column D. If the amount on this line is more than $100,000, do not complete the rest of this part and transfer the amount of line 1, |
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00 |
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Columns A and B, to Part I, line 2S of the return or line 3S, Column B or C of Schedule CO Individual, as applicable)………………………………………………………........................………………………………………………… (37) |
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00 |
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4. |
Maximum amount of eligible distribution for 2018 (Subtract line 2 from $100,000)………...........................................................................................................................................................……………………… |
(38) |
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00 |
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5. |
Amount received during the year 2018 (Same as line 1, Column D)…………………………………......................................................................................................................................…………………………… (39) |
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6. |
If line 5 is less or equal to line 4, enter the amount reflected on line 5. On the other hand, if line 5 is more than line 4, enter zero and transfer the amount reflected on line 1, Columns A and B, to Part 1, line 2S |
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00 |
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of the return or to line 3S, Column B |
or C of Schedule CO Individual, as applicable………....................................................................................................................................................………………… |
(40) |
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(41) |
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00 |
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7. Less: Amounts over which a prepayment was made, voluntary contributions and |
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8. |
Eligible distribution for tax year 2018 (Subtract line 7 from |
line 6) (See instructions) |
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(42) |
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00 |
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9. |
Less: Exempt amount (If line 2 is $10,000 or more, enter zero. Otherwise, enter the smaller of the amount on line 8 or the total of $10,000 less the amount on line 2, and transfer to line 31, Part II of Schedule IE Individual) (43) |
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00 |
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10. |
Amount taxable at 10% (Subtract line 9 from line 8. Transfer to Part 1, line 2S of the return or line 3S, Column B or C of Schedule CO Individual, as applicable. Transfer also to line 4(l) of Schedule A2 Individual) |
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(See instructions) |
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(44) |
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00 |
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11. |
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Tax withheld at source: |
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(47) |
00 |
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(a) |
Form 480.7, Box 10 (Total Informative Returns |
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) (45) |
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(b) |
Form 480.7C, Box 22 (Total Informative Returns |
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(48) |
00 |
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) (46) |
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00 |
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(c) Total tax withheld on eligible distributions due to hurricane María (Add lines 11(a) and 11(b). Enter this amount on Schedule B Individual, Part III, line 21(c)) |
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(49) |
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Retention Period: Ten (10) years
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Schedule FF Individual |
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Rev. Feb 20 19 |
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INTERESTS, DIVIDENDS AND MISCELLANEOUS INCOME |
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2018 |
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Taxable year beginning on _________________, _____ and ending on ________________, _____ |
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Taxpayer's name |
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Social Security Number |
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Part I |
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Interests |
|
31 |
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Column A |
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Column B |
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Column C |
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Column D |
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Column E |
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Column F |
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Column G |
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Eligible interest |
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Interest from IRA |
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Interest from financial |
Interest from |
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Interest from IRA |
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Other |
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Employer |
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Account |
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subject to withholding |
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from financial |
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institutions subject |
financial institutions, |
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distributions to |
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interest subject to |
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Other |
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Payer's |
name |
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including interest |
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Identification Number |
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Number |
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(Section 1023.05(b)) |
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institutions subject to |
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to withholding |
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Government |
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withholding |
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interest |
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from IRA, not subject |
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(10%) |
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withholding (17%) |
(Section 1023.04)(10%) |
to withholding |
|
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Pensioners (10%) |
|
______% |
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(01) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(02) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(03) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(04) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(05) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(06) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(07) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(08) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(09) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(10) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
|
1. Interest: |
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00 |
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(14) |
|
(20) |
00 |
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00 |
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00 |
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00 |
||
|
a) Subtotal of Columns A, C, D, F and G |
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(11) |
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(25) |
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(36) |
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(40) |
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|||||||||||
|
b) Total from Schedule F Individual, Part I, Columns C, D and E |
|
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(15) |
00 |
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|
(26) |
00 |
(31) |
|
00 |
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|||||||
|
............................................................................................c) Total (Add lines 1(a) and 1(b)) |
|
|
|
(12) |
|
00 |
(16) |
00 |
(21) |
00 |
(27) |
00 |
(32) |
|
00 |
|
(37) |
|
00 |
(41) |
|
00 |
||||||
|
|
|
|
|
00 |
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|
00 |
(22) |
00 |
(28) |
00 |
(33) |
|
00 |
|
(38) |
|
00 |
(42) |
|
00 |
|||||||
|
2. Less: Expenses related to the purchase of investments (See instructions) |
(13) |
|
(17) |
|
|
|
|
|||||||||||||||||||||
|
3. Less: Interest exemption (See instructions) |
|
|
|
|
(18) |
00 |
(23) |
00 |
(29) |
00 |
(34) |
|
00 |
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||||||||
|
4. Totalinterests(Subtract lines 2 and 3 from line 1(c), Columns A through G. Transfer the amounts |
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||||||
|
from line 4, Columns A through C, E and F to line 4, Columns A, C, E, G and H, as applicable, |
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||||||
|
of Schedule A2 Individual) |
|
|
|
(14) |
|
00 |
(19) |
00 |
(24) |
00 |
(30) |
00 |
(35) |
|
|
00 |
(39) |
|
00 |
(43) |
|
00 |
||||||
|
5. Add line 4, Columns A through G. Transfer to Part 1, line 2C of the return or to line 3C of Schedule |
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|||||||
|
...........................................................................................CO Individual, as applicable |
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(44) |
|
00 |
|||
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|
Retention Period: Ten (10) years
Rev. Feb 20 19Schedule FF Individual - Page 2
|
Part II |
|
Corporate Dividends |
|
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34 |
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||||
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Column A |
|
Column B |
|
Column C |
|
Column D |
|
|||
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|
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|
Payer's name |
Employer |
Account Number |
|
Subject to withholding |
Subject to withholding |
Subject to withholding |
|
Not subject to |
|
||||||
|
|
|
|
Identification |
Number |
|
|
|
|||||||||||
|
|
|
|
|
|
|
(15%) |
|
( ____%) |
|
|
( ____%) |
|
|
withholding |
|
|||
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(01) |
|
|
|
00 |
|
|
00 |
|
|
00 |
|
|
00 |
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|
|
(02) |
|
|
|
00 |
|
|
00 |
|
|
00 |
|
|
00 |
|
|
|
|
|
|
(03) |
|
|
|
00 |
|
|
00 |
|
|
00 |
|
|
00 |
|
|
|
|
|
|
(04) |
|
|
|
00 |
|
|
00 |
|
|
00 |
|
|
00 |
|
|
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|
|
(05) |
|
|
|
00 |
|
|
00 |
|
|
00 |
|
|
00 |
|
|
|
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|
|
(06) |
|
|
|
00 |
|
|
00 |
|
|
00 |
|
|
00 |
|
|
|
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|
|
(07) |
|
|
|
00 |
|
|
00 |
|
|
00 |
|
|
00 |
|
|
|
|
|
|
(08) |
|
|
|
00 |
|
|
00 |
|
|
00 |
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|
00 |
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|
||||
|
|
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|
(09) |
|
|
|
00 |
|
|
00 |
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|
00 |
|
|
00 |
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|
(10) |
|
|
|
00 |
|
|
00 |
|
|
00 |
|
|
00 |
|
|
1. Dividends |
distributed amount |
|
|
|
(11) |
00 |
(15) |
|
00 |
(18) |
|
00 |
(21) |
|
00 |
|
||
2. |
..........................................................................Less: Expenses related to the purchase of investments (See instructions) |
|
(12) |
00 |
(16) |
|
00 |
(19) |
|
00 |
(22) |
|
00 |
|
|||||
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|
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|
3. Subtotal (Subtract line 2 from line 1, Columns A through D. Transfer the total of Columns A through C to line 4(f), Columns A, D, |
|
|
|
|
|
|
|
|
|
|
|
|
||||||
|
|
00 |
|
|
00 |
|
|
00 |
|
|
00 |
|
|||||||
|
|
G and H, as applicable, of Schedule A2 Individual) |
|
|
|
(13) |
(17) |
|
(20) |
|
(23) |
|
|
||||||
|
|
|
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|
4. |
Total (Add line 3, Columns A through D and transfer to Part 1, line 2D of the return or line 3D of Schedule CO Individual) |
(14) |
|
|
|
|
|
|
|
|
|
|
|
||||||
00 |
|
|
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|||||||||
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|
Part III |
Miscellaneous Income |
Column A |
Column B |
|
Payer's name |
Employer |
Account Number |
|
Miscellaneous Income |
Income from Prizes |
|
||||
|
Identification |
Number |
|
and |
Contests |
|
|||||
|
|
|
|
|
|
|
|||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(24) |
|
|
|
|
00 |
|
|
00 |
|
|
|
(25) |
|
|
|
|
00 |
|
|
00 |
|
|
|
(26) |
|
|
|
|
00 |
|
|
00 |
|
|
|
(27) |
|
|
|
|
00 |
|
|
00 |
|
|
|
(28) |
|
|
|
|
00 |
|
|
00 |
|
1. |
Amount received |
|
|
(29) |
|
00 |
(32) |
|
00 |
|
|
|
|
|
00 |
|
|
00 |
|
||||
2. |
Less: Expenses related to the production of these income (See instructions) |
|
|
(30) |
|
(33) |
|
|
|||
3. |
Subtotal (Subtract line 2 from line 1) |
|
|
(31) |
|
00 |
(34) |
|
00 |
|
|
4. |
Total miscellaneous income (Add the total of line 3, Columns A and B. Transfer to Part 1, line 2G of the return or line 3G of Schedule CO Individual, as applicable) |
.......................................................... |
(35) |
|
00 |
|
|||||
|
|
|
|
|
|
|
|
|
|
|
|
Retention Period: Ten (10) years
|
Schedule F1 Individual |
DETAIL OF INCOME UNDER ACT |
|
||||
|
Rev. Feb 20 19 |
|
|
||||
|
|
|
|
|
(Resident Individual Investors) |
2018 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Taxable year beginning on _________________, _____ and ending on ________________, _____ |
|
||
|
|
|
|
|
|
|
|
|
Taxpayer's name |
|
|
Decree number |
Date on which you established |
Social Security Number |
|
|
|
|
|
|
|
residenceinPuertoRico |
|
|
|
|
|
|
(01) |
Day _______ Month _______ Year _______ |
|
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|
|
|
|
|
Part I |
|
Interests |
|
|
|
49 |
|
|
|
|
|
|
|
|
Description |
Amount |
1. Total interests (Transfer to Schedule IE Individual, Part II, line 35) |
(10) |
00
00
00
00
00
00
00
00
00
00
Part II |
Dividends |
|
|
Description |
Amount |
1. Total dividends (Transfer to Schedule IE Individual, Part II, line 35) |
(20) |
00
00
00
00
00
00
00
00
00
00
Part III |
|
Capital Assets Gains and Losses |
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
||||
|
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|
Date |
Date |
|
|
|
(B) |
|
|
|
|
|
|
(E) |
|
|
(F) |
|
|
Description and Location |
|
|
(A) |
|
|
|
(C) |
|
(D) |
|
Amount Attributed to the |
Amount Attributed to a |
|
||||||||
|
Acquired |
Sold |
|
|
Market Value on the |
|
|
|
|
||||||||||||
|
|
Sale |
|
|
|
Gain or Loss |
|
Period Prior to |
|
Period after Establishing |
|
||||||||||
of Property |
|
(Day/Month/ |
(Day/Month/ |
|
|
Date of Establishing |
|
Adjusted Basis |
|
|
|
|
|||||||||
|
|
Price |
|
|
|
(Col. A - Col. C) |
|
Establishing Residence |
Residence in P.R. |
|
|||||||||||
|
|
|
|
Year) |
Year) |
|
|
Residence in P.R. |
|
|
|
|
|
|
|||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
in P.R. (Col. B - Col. C) |
|
(Col. D - Col. E) |
|
|||||
|
|
|
|
|
|
|
|
|
|
|
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|
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|
||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(21) |
|
00 |
(24) |
00 |
(27) |
|
00 |
(30) |
00 |
(33) |
00 |
(37) |
|
00 |
|
|
|
|
|
|
|
(22) |
|
00 |
(25) |
00 |
(28) |
|
00 |
(31) |
00 |
(34) |
00 |
(38) |
|
00 |
|
|
|
|
|
|
|
(23) |
|
00 |
(26) |
00 |
(29) |
|
00 |
(32) |
00 |
(35) |
00 |
(39) |
|
00 |
|
1. Net capital gain or loss (Transfer the total of Column (E) to Schedule D Individual, Part II, line 15. Transfer the total of Column (F) to |
|
|
|
|
|
|
|
||||||||||||||
Schedule |
IE Individual, |
Part II, line |
35)……….................………..............................................................................…….….. |
|
(36) |
00 |
(40) |
|
00 |
|
|||||||||||
CERTIFICATION
By means of the signature on page 1 of the return, I hereby declare under penalty of perjury that I have not been resident of Puerto Rico during the last six (6) years previous to January 17, 2012 (effective date of Act
Retention Period: Ten (10) years
Schedule G Individual |
SALE OR EXCHANGE OF ALL TRADE OR |
|
Rev. Feb 20 19 |
|
|
|
BUSINESS ASSETS |
2018 |
|
OF A SOLE PROPRIETORSHIP BUSINESS |
|
|
|
|
|
Taxable year beginning on _________________, _____ and ending on ________________, _____ |
|
|
|
|
Taxpayer's name |
|
Social Security Number |
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|
|
Part I
Questionnaire |
44 |
1. |
Did you elect to defer the gain from the sale of the first sole proprietorship business? |
....................................................................................... |
(01) |
|||
|
Taxable |
Year |
|
|
(02) |
|
|
Amount |
of deferred gain |
|
|
(03) |
|
2. |
Adjusted basis of the new sole proprietorship business |
|
|
(04) |
||
3. |
Did you sell your sole proprietorship business during this year? |
|
(05) |
|||
|
If the answer is "Yes", continue with the form. |
|
|
|
|
|
|
If the answer is "No", do not complete the rest of the form and attach the same to your return. |
|
||||
4. |
Date in which the first sole proprietorship business was sold (day, month, year) |
|
(06) |
|||
|
||||||
5. |
(a) Did you buy a new sole proprietorship business? (07) |
1 Yes |
2 No |
(b) If you answered "Yes", enter date |
(08) |
|
|
||||||
1 Yes |
2 No |
00
00
1 Yes |
2 No |
/ /
/ /
Part II
Computation of Gain (or Loss)
6. |
Selling price of the first sole proprietorship business |
|
|
(09) |
||
7. |
Selling expenses (Include sales commissions, advertising, legal fees, etc.) |
|
|
(10) |
||
8. |
Total realized (Subtract line 7 from line 6) |
|
|
|
(11) |
|
9. |
Adjusted basis of the first sole proprietorship business. (12) Includes prepayment: |
1 Yes |
2 No (See instructions) |
(13) |
||
|
|
|
|
|
|
|
10. |
Gain realized on sale (Subtract line 9 from line 8). (14) |
Qualified property: |
1 Yes |
2 No (See instructions) |
|
|
|
If it is zero, do not complete the rest of the form. If less than zero, enter zero and continue on line 11. If more than zero and you answered “Yes” |
|
||||
|
on line 5, continue with Part III. If you answered “No” on line 5, continue on line 12 |
|
|
(15) |
||
|
............. |
|
||||
11. |
Loss realized on sale (If line 8 less line 9 is less than zero, enter the amount on this line and do not complete the rest of the form). Enter the |
|
||||
|
loss on Schedule D Individual, as applicable: (16) |
1 |
|
2 |
(17) |
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|
||||
12. |
If you haven't replaced your first sole proprietorship business, do you plan to do so within the replacement period? |
(18) |
||||
|
||||||
If you answered "Yes", see instructions.
If you answered "No", continue with Part III, line 13.
00
00
00
00
|
00 |
|
00 |
1 Yes |
2 No |
Part III
Adjusted Sales Price, Taxable Gain and Adjusted Basis of New Sole Proprietorship Business
13. |
Recognized gain. Enter the amount of line 10. |
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||||
|
|
If line 13 is zero, do not complete the rest of the form and attach the same to your return. |
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|||||||
|
|
If line 13 is more than zero and line 5 is "Yes", go to line 14. |
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|
||||
|
|
If line 13 is more than zero and line 12 is "No", enter the gain on Schedule D Individual, |
|
|||||||
|
|
as applicable: (19) |
1 |
2 |
|
|||||
|
|
(See instructions) |
............................................................................................................................................................... |
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|
(20) |
||
14. |
Selling price of the first sole proprietorship business (Enter the amount of line 6) |
........................................................................................... |
|
(21) |
||||||
15. |
(a) Enter date you acquired the new sole proprietorship business (22) |
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|
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|
|||||
/ |
/ |
|
|
|||||||
|
..........................................................................................................................................(b) Cost of new sole proprietorship business |
|
|
|
(23) |
|||||
16. |
Purchasing commissions and expenses incurred in the new sole proprietorship business |
(24) |
||||||||
17. |
Reinvested total (Add lines 15(b) and 16) |
|
|
|
(25) |
|||||
18. |
Subtract line 17 |
from line 14. If it is zero or less, enter zero |
|
|
|
(26) |
||||
19. |
Taxable gain. Enter the smaller of line 13 or 18. If it is zero or less, enter zero. |
|
|
|
||||||
|
If it is a gain, enter on Schedule D Individual, as applicable: |
|
|
|
|
|
||||
|
(27) |
1 |
2 |
(28) |
||||||
20. |
Postponed gain |
(Subtract line 19 from line 13) |
|
|
|
(29) |
||||
21. |
Adjusted basis of the new sole proprietorship business (Subtract line 20 from line 17) |
(30) |
||||||||
00
00
00
00
00
00
00
00
00
Retention Period: Ten (10) years
Schedule H Individual |
|
INCOME FROM ANNUITIES |
|
|
|||
Rev. Feb 20 19 |
|
OR PENSIONS FROM QUALIFIED |
|
|
|||
|
|
|
2018 |
||||
|
|
OR GOVERNMENTAL PLANS |
|
||||
|
|
|
|
||||
|
Taxable year beginning on ______________________, ________ and ending on _____________________, ________ |
|
|
||||
|
|
|
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|
|
|
|
Taxpayer's name |
|
|
|
|
|
Social Security Number |
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|
|
|
|
|
|
|
|
|
|
Spouse's Social Security Number |
|
|
|
|
|
|
|
|
|
Recipient of pension (Fill in one): |
|
1 Taxpayer |
2 |
Spouse |
|
|
35 |
Type of annuity or pension (Fill in one): |
|
|
|
|
|
||
|
|
|
|
|
|
||
1 Granted by ELA |
2 |
Granted by Federal Government |
3 |
Granted by private business employer |
4 Annuity |
||
If you indicated "Granted by private business employer" on the previous line, fill in one: |
1 Qualified plan under Section 1081.01 |
|
|||||
|
|
|
|
|
2 Non qualified plan |
|
|
Place where the service was performed: |
1 Puerto Rico |
2 |
United States |
3 Others __________________ |
|||
Date on which you started to receive the pension: Day______ Month_______ Year______ |
|
|
|
||||
Name of the pension payer______________________________________________________ and Employer identification number ____________________
|
Part I |
|
Determination of Cost to be Recovered (See instructions) |
|
|||||
|
|
|
|||||||
1. |
Cost of annuity (amount paid). If it is zero, go to Part II and enter zero on line 10 |
(01) |
|||||||
2. |
Pension received in previous years: |
|
|
|
|
||||
|
|
Year: |
_________ |
__________ |
__________ |
__________ |
__________ |
|
|
|
|
Amount: |
_________ |
__________ |
__________ |
__________ |
__________ |
(02) |
|
3. |
Less: |
|
|
|
|
|
|
|
|
(a) Taxable pension received in previous years:
Year: |
__________ |
__________ |
__________ |
__________ |
__________ |
|
|
|
Amount: |
__________ |
__________ |
__________ |
__________ |
__________ |
(03) |
|
|
|
00 |
(b) Tax exempt pension received in previous years:
|
|
Year: |
__________ |
__________ |
__________ |
__________ |
__________ |
|
|
|
|
|
|
Amount: |
__________ |
__________ |
__________ |
__________ |
__________ |
|
|
|
|
|
|
(04) |
|
|
00 |
||||||
|
4. |
Total (Add lines 3(a) and 3(b)) |
|
|
|
|
(05) |
||||
|
|
|
|
|
|||||||
|
5. |
Cost of pension tax exempt recovered in previous years (Subtract line 4 from line 2) |
|
(06) |
|||||||
|
6. |
Cost of pension to be recovered (Subtract line 5 from line 1) |
........................................................................................................ |
|
|
(07) |
|||||
|
Part II |
Taxable Income (See instructions) |
|
|
|
|
|
|
|||
|
7. |
Total amount received during the year |
|
|
|
|
|
(08) |
|||
|
|
|
|
|
|
|
|||||
|
8. |
Tax exempt amount (Enter here and on Schedule IE Individual, Part II, line 8. Do not exceed the amount indicated on line 7) .. |
(09) |
||||||||
|
9. |
Pension income less the exempt amount (Subtract line 8 from line 7. If it is less than zero, go to line 13) |
|
|
(10) |
||||||
|
|
|
|
||||||||
|
10. |
Cost of pension to be recovered (Same as line 6) |
|
|
|
|
(11) |
||||
|
|
|
|
|
|
||||||
|
11. |
Pension income in excess of the cost to be recovered (Subtract line 10 from line 9) |
|
|
(12) |
||||||
|
|
|
|
||||||||
|
12. Taxable pension income (Enter here the amount of line 11 or 3% of line 1, whichever is larger (but not larger than the amount of |
|
|
||||||||
|
|
line 9). Enter this amount in Part I, line 2H of the return or line 3H, Column B or C of Schedule CO Individual, as applicable) |
(13) |
||||||||
|
|
|
|
||||||||
|
13. |
Tax withheld on annuity or pension for the taxable year (Enter this amount on Schedule B Individual, Part III, line 18) |
(14) |
||||||||
|
|
|
|||||||||
00
00
00
00
00
00
00
00
00
00
00
00
Retention Period: Ten (10) years
|
Schedule IE Individual |
EXCLUDED AND EXEMPT INCOME |
|
|
|
2018 |
|
|||||
|
Rev. Feb 20 19 |
|
|
|
|
|
||||||
|
|
|
|
|
|
|
|
|||||
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
Taxable year beginning on ________________ , ________ and ending on __________________ , ________ |
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Taxpayer's name |
|
|
Fill in one: |
(01) |
|
Social Security Number |
|
||||
|
|
|
|
|
1 Taxpayer |
2 Spouse |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Part I |
|
Exclusions from Gross Income |
28 |
|
Items Considered for the Home |
|
|
Items subject to |
|
||
|
|
|
Mortgage Interest Limitation |
|
|
Alternate Basic Tax |
|
|||||
|
|
|
|
|
|
|
|
|
|
|||
1. |
Life insurance |
(02) |
2. |
Donations, legacies and inheritances |
(03) |
3. |
Compensation for injuries or sickness |
(04) |
4. |
Benefits from federal social security for |
(05) |
5. |
Income derived from discharge of debts (See instructions) |
(06) |
6. |
Child support payments |
(07) |
7. |
Amounts paid by an employer as reimbursement of expenses related to trips, meals, lodging, entertainment and others (08) |
|
8. |
Compensation or Indemnification Paid to an Employee Due to Dismissal |
(09) |
9. |
Other exclusions (Submit detail) |
(10) |
10. Total (Add lines 1 through 9) |
(15) |
|
00
00
00
00
00
00
00
00
00(63)
00(64)
00
00
|
Part II |
Exemptions from Gross Income |
|
1.Fringe benefits paid by the employer in relation to a cafeteria plan ...............................................................................
2.Interest upon the following instruments:
A)Obligations from the United States Government, any of its states, territories or political subdivisions ............................
B)Obligations from the Government of Puerto Rico ...............................................................................................
C) Certain Mortgages (See instructions)..............................................................................................................
D)Deposits in Puerto Rico interest bearing accounts up to $2,000 ($4,000 for married filing jointly) (Schedule FF Individual)
E)Other interest subject to alternate basic tax reported in a Form 480.6D …...........…………………………………………
F)Other interest not subject to alternate basic tax reported in a Form 480.6D ...............................................................
G)Other interest subject to alternate basic tax not reported in a Form 480.6D (Submit detail) ………………...........……….
H)Other interest not subject to alternate basic tax not reported in a Form 480.6D (Submit detail) …………................……..
3.Dividends:
A)Subject to alternate basic tax reported in a Form 480.6D ................................................................................
B)Not subject to alternate basic tax reported in a Form 480.6D ...........................................................................
C) Subject to alternate basic tax not reported in a Form 480.6D (Submit detail) .......................................................
D)Not subject to alternate basic tax not reported in a Form 480.6D (Submit detail) .......................................................
4.Expenses of priests or ministers (See instructions) .............................................................................................
5.Recapture of bad debts, prior taxes, surcharges and other items ............................................................................
6.Stipends received by certain physicians during the internship period (Form
7.Prizes from the Lottery of Puerto Rico and the Additional Lottery ................................................................................
8.Income from pensions or annuities, up to the applicable limitation (Schedule H Individual, Part II, line 8) .............................
9.Christmas Bonus, Summer Bonus and Medicine Bonus .......................................................................................
10.Gainfromthesaleorexchangeofprincipalresidencebycertainindividualsandqualifiedproperty(ScheduleD1and/orD3Individual)....
11.Certain income related to the operation of an
12.Cost of living allowance (COLA) (Federal Form
13.Unemployment compensation .........................................................................................................................
14.Compensation received from active military service in a combat zone (Federal Form
15.Compensation received by an eligible researcher or scientist (See instructions) .....................................................
16.Rents from the Historic Zone ......................................................................................................................................
17.Compensation to citizens and aliens nonresidents of Puerto Rico for the production of film projects ..............................
18.Income from overtime worked by a Puerto Rico Police member (Form
19.Income from sources outside of Puerto Rico (Nonresidents or
20.Remuneration received by employees of foreign governments or international organizations .............................................
21.Income from buildings rented to the Government of Puerto Rico for public hospitals, health or convalescent homes, public schools (Contracts in force at November 22, 2010) and residential rent under Act
22.Income derived by the taxpayer from the resale of personal property or services which acquisition was subject to tax under Section 3070.01 or Section 2101 of the Internal Revenue Code of 1994 ................................................................
23.Accumulated Gain in Nonqualified Options .........................................................................................................
24.Distributions of Amounts Previously Notified as Deemed Eligible Distributions under Section 1023.06(j) and 1023.25 .....
25.Distributions from Non Deductible Individual Retirement Accounts ...............................................................................
26.Salaries from Overtime during Emergency Situations (Form
27.Income from copyrights up to $10,000 under Act
28.Income received by designers and translators up to $6,000 under Act
29.Distributable share on exempt income from
30.Income derived by young people from wages, services rendered,
31.Elegible Distributions (See instructions) ..................................................................................................................
32.Other payments subject to alternate basic tax reported in a Form 480.6D ............................................................
33.Other payments not subject to alternate basic tax reported in a Form 480.6D ........................................................
34.Other exemptions subject to alternate basic tax not reported in a Form 480.6D (Submit detail) ...........................................
35.Other exemptions not subject to alternate basic tax not reported in a Form 480.6D (Submit detail) ......................................
36.Total (Add lines 1 through 35) ...............................................................................................................................
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
(41)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(50)
(51)
(52)
(53)
(54)
(55)
(56)
(57)
(58)
(59)
(60)
(61)
00
00
00
00(65)
00(66)
00(67)
00
00(68)
00
00(69)
00
00 (70)
00
00(71)
00(72)
00(73)
00
00(74)
00(75)
00
00(76)
00
00(77)
00(78)
00
00
00
00
00
00(79)
00
00
00(80)
00
00
00(81)
00
00(82)
00
00(83)
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
|
Part III |
Total |
|
|
|
|
|
|
|
|
|
|
|||
|
1. |
Total of items considered for the home mortgage interest limitation (Add line 10 of Part I and line 36 of Part II, first column) |
|
|
00 |
|
|
|
2. |
..............................Total of items subject to alternate basic tax (Add line 10 of Part I and line 36 of Part II, second column) |
(62) |
|
|
(84) |
|
|
|
|
|
|
|
|
|
00
Retention Period: Ten (10) years
Schedule K Individual |
|
INDUSTRY OR BUSINESS INCOME |
|
|
2018 |
|
||||||||||
Rev. Feb 20 19 |
|
|
|
|
|
|
|
|
||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Taxable year beginning on _________________, _____ and ending on ________________, _____ |
|
|
|
|||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Taxpayer's name |
|
|
|
|
|
|
|
|
|
|
|
|
|
Social Security Number |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Part I |
|
|
Questionnaire |
|
|
|
|
|
|
65 |
Fully |
Taxable |
(01) |
|||
|
|
|
|
|
|
Industry or Business Income (fill in one): |
|
Fill in here if this is your |
|
Date operations began: |
Tax |
Incentives under: |
|
|||
Employer |
Identification |
Number |
|
|
|
Act No. 26 of 1978 |
(02) |
|||||||||
|
|
|
|
|
|
1 Taxpayer |
2 Spouse |
|
principal industry or |
|
|
|
|
Act No. 8 of 1987 |
(03) |
|
|
|
|
|
|
|
|
business |
|
Day___ Month___ |
Year___ |
Act No. 148 of 1988 |
(04) |
||||
|
|
|
|
|
|
|
|
|
|
|
Act |
(05) |
||||
Merchant's |
Registration |
Number |
|
Fill in here if during the taxable year you disposed all the assets used in your industry or |
|
|||||||||||
|
|
Act |
(06) |
|||||||||||||
|
|
|
|
|
|
business |
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
Act |
(07) |
||
|
|
|
|
|
|
Location of Industry or Business - Number, Street and City |
|
|
Fill in here if you are: |
Act |
(08) |
|||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Act |
(09) |
|
Case or Concession Number |
|
|
|
|
|
|
|
Lottery Seller |
Act |
(10) |
||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Act |
(11) |
|
|
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|
|
|
|
|
|
|
|
|
|
Multilevel |
Act |
(12) |
||
|
|
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|
|
|
|
|
|
|
|
|
Business |
Act |
(13) |
||
|
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|
|
|
|
|
|
|
|
Act |
(14) |
|
Industrial Code |
|
Municipal Code |
Nature of industry or business (i.e. hotel, rent of equipment, etc.) |
|
|
Number of |
employees |
|||||||||
|
|
|
Act |
(15) |
||||||||||||
|
|
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|||
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|
Act |
(16) |
|
|
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|
|
|
|
|
|
|
|
Other: _____________ |
(17) |
|
Indicate if you claimed expenses related to the ownership, use, maintenance and depreciation of the following concepts (fill in as applicable). Also, indicate if the business derived more than 80% of the total income from activities related exclusively to fishing, passenger or cargo transportation or leasing in the case of vessels, passenger or cargo transportation or leasing in the case of airships, or leasing of property to non related persons in the case of residential property outside of Puerto Rico.
|
|
Concept |
Indicate if you claimed expenses |
Indicate if you derived 80% or more of the income from this activity |
||
1 |
automobiles |
|
Yes |
No |
Yes |
No |
2 |
vessels |
|
Yes |
No |
Yes |
No |
3 |
airships |
|
Yes |
No |
Yes |
No |
4 |
residential property outside of Puerto Rico |
Yes |
No |
Yes |
No |
|
|
Part II |
Determination of Gain or Loss |
|
|
|
71 |
1. |
Net sales |
|
|
|
(01) |
|||
2. |
Cost of goods sold or direct costs of production: |
|
|
|
|
|
||
|
|
|
|
00 |
||||
|
a) |
Beginning inventory |
|
(02) |
|
|
||
|
|
|
|
00 |
||||
|
b) |
Plus: Purchases |
|
(03) |
|
|
||
|
|
|
|
00 |
||||
|
c) |
Direct salaries |
|
(04) |
|
|
||
|
d) |
Other direct costs (Submit detailed schedule) |
(05) |
|
|
00 |
||
|
e) |
Total (Add lines 2(a) through 2(d)) |
(06) |
|
|
00 |
||
|
|
|
00 |
|||||
|
f) |
Less: Ending inventory |
|
(07) |
|
|
||
|
g) |
TOTAL COST OF GOODS SOLD (Subtract line 2(f) from line 2(e)) |
(08) |
|||||
3. |
Gross income (Subtract line 2(g) from line |
1)) |
|
(09) |
||||
4. |
Less: Exempt amount under Act |
(10) |
1 Up to $40,000 |
2 Up to $500,000 (See instructions) |
(11) |
|||
|
|
|||||||
5. |
Gross income after the exemption under Act |
(12) |
||||||
6. |
Income earned through corporation of individuals, partnerships and special partnerships |
|||||||
7. |
Less: Operating expenses and other costs (Detail in Part III) |
|
(14) |
|||||
8. |
Net income for the current year (Subtract line 7 from the sum of lines 5 and 6) |
(15) |
||||||
9. |
Less: Net operating loss from previous years (Submit Schedule V Individual, see instructions) |
(16) |
||||||
10. |
Adjusted net income (Subtract line 9 from line 8) |
|
(17) |
|||||
11. |
Less exempt amount: _______% of line 10 or $______________ (See instructions) |
(18) |
||||||
12.Gain (or loss) (Transfer the total to page 2, Part 1, line 2 I of the return or line 3 I, Column B or C of Schedule CO Individual, as applicable. If it is a loss, see instructions. On the other hand, if it is a gain taxable at a reduced rate under an Incentives Act, transfer the total to the
|
corresponding Column of line 4(i) of Schedule A2 Individual, according to the tax rate applicable to the gain) |
(20) |
|
||||
|
Part III |
Operating Expenses and Other Costs |
|
81 |
|
|
|
|
A. Expenses allowable against alternate basic tax: |
|
|
|
|
||
|
1. |
Salaries, commissions and allowances to employees (See instructions) |
(01) |
|
00 |
|
|
|
2. |
Payroll expenses (See instructions) |
(02) |
|
00 |
|
|
|
3. |
Medical or hospitalization insurance |
(03) |
|
00 |
|
|
|
4. |
Contributions to qualified pension plans (See instructions. Submit Form AS 6042.1) |
(04) |
|
00 |
|
|
|
5. |
Professional services (See instructions) |
(05) |
|
00 |
|
|
|
6. |
Lease, rent and royalties paid (See instructions) |
(06) |
|
00 |
|
|
|
7. |
Interest on business debts |
(07) |
|
00 |
|
|
|
8. |
Property taxes, patents and licenses |
(08) |
|
00 |
|
|
|
9. |
Insurances (See instructions) |
(09) |
|
00 |
|
|
|
10. |
Utilities |
(10) |
|
00 |
|
|
|
11. |
Depreciation and amortization (Submit Schedule E) |
(11) |
|
00 |
|
|
|
12. |
Automobile expenses (Mileage____________) (12) (See instructions) |
(13) |
|
00 |
|
|
|
13. |
Other motor vehicles expenses (See instructions) |
(14) |
|
00 |
|
|
|
14. |
Federal |
(15) |
|
00 |
|
|
|
15. |
Direct essential costs (Submit Schedule W Individual. See instructions) |
(16) |
|
00 |
|
|
|
16. |
.............................................................................................Subtotal (Add lines 1 through 15) |
|
|
(17) |
||
|
B. Other deductions: |
|
|
|
|
||
|
17. |
Commissions to businesses |
(18) |
|
00 |
|
|
|
|
|
|
||||
|
18. |
Repairs |
(19) |
|
00 |
|
|
|
19. |
Other insurances |
(20) |
|
00 |
|
|
|
20. |
Advertising |
........................................................................................................................... |
(21) |
|
00 |
|
|
21. |
Travel expenses |
(22) |
|
00 |
|
|
|
22. |
Meal and entertainment expenses (Total expenses $_______________) (23) (See instructions) |
(24) |
|
00 |
|
|
|
23. |
Materials and supplies |
(25) |
|
00 |
|
|
|
|
|
|
||||
|
24. |
Bad debts |
............................................................................................................................. |
(26) |
|
00 |
|
|
|
|
|
|
|||
|
25. |
Other expenses (Submit Schedule W Individual) |
(27) |
|
00 |
|
|
|
26. |
Subtotal (Add lines 17 through 25) |
|
|
|
(28) |
|
|
27. |
Total (Add lines 16 and 26. Transfer to Part II, line 7 of this Schedule ) |
|
(30) |
|||
|
|
|
|
|
|
|
|
Retention Period: Ten (10) years
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Schedule L Individual |
|
|
Rev. Feb 20 19 |
FARMING INCOME |
2018 |
|
||
|
Taxable year beginning on _________________, _____ and ending on ________________, _____ |
|
|
|
|
Taxpayer's name |
|
Social Security Number |
|
|
|
Part I
Questionnaire |
66 |
Employer Identification Number |
|
Farming Income (fill in one): |
|
Fill in here if this is your |
Date operations began: |
|||||
|
|
|
|
|
|
principal industry |
or |
|
|
|
|
|
|
1 Taxpayer |
2 Spouse |
|
business |
|
Day____ Month____ Year_____ |
||
Merchant's Registration Number |
Fill |
in here if during the |
taxable year |
you disposed all |
the |
assets |
used in your |
industry |
||
or |
business |
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
||
|
|
Location of Farming Business - Number, Street and City |
|
|
|
|
||||
|
|
|
|
|
|
|
||||
Industrial Code |
Municipal Code |
Nature of farming business (i.e. |
Number of |
employees |
||||||
|
|
|
|
|
|
|
|
|
|
|
Fully |
Taxable |
(01) |
|
Tax |
incentive under: |
(02) |
|
Act |
|||
|
|||
Act |
(03) |
||
Other: ________________ |
(04) |
||
Exemption under: |
|
||
Act |
(05) |
||
Section 1033.12 of the Code |
(06) |
||
Indicate if you claimed expenses related to the ownership, use, maintenance and depreciation of the following concepts (fill in as applicable). Also, indicate if the business derived more than 80% of the total income from activities related exclusively to fishing, passenger or cargo transportation or leasing in the case of vessels, passenger or cargo transportation or leasing in the case of airships, or leasing of property to non related persons in the case of residential property outside of Puerto Rico.
|
|
Concept |
Indicate if you claimed expenses |
Indicate if you derived 80% or more of the income from this activity |
||
1 |
automobiles |
|
Yes |
No |
Yes |
No |
2 |
vessels |
|
Yes |
No |
Yes |
No |
3 |
airships |
|
Yes |
No |
Yes |
No |
4 |
residential property outside of Puerto Rico |
Yes |
No |
Yes |
No |
|
|
Part II |
Determination of Gain or Loss |
|
|
|
73 |
1. |
Net |
sales |
|
|
(01) |
||
2. |
Other income related to farming business |
|
|
(02) |
|||
3. |
Total income (Add lines 1 and 2) |
|
|
(03) |
|||
4. |
Cost of goods sold or direct costs of production: |
|
|
|
|
|
|
|
|
|
|
00 |
|||
|
a) |
Beginning inventory |
(04) |
|
|
||
|
|
|
00 |
||||
|
b) |
Plus: Purchases |
(05) |
|
|
||
|
|
|
00 |
||||
|
c) |
Direct salaries |
(06) |
|
|
||
|
|
|
00 |
||||
|
d) |
Other direct costs (Submit detailed schedule) |
(07) |
|
|
||
|
|
|
00 |
||||
|
e) |
Total (Add lines 4(a) through 4(d)) |
(08) |
|
|
||
|
f) |
Less: Ending inventory |
(09) |
|
|
00 |
|
|
g) |
..................................................................................TOTAL COST OF GOODS SOLD (Subtract line 4(f) from line 4(e)) |
(10) |
||||
5. |
Gross income (Subtract line 4(g) from line 3) |
|
|
(11) |
|||
6. |
Less: Exempt amount under Act |
1 Up to $40,000 |
2 Up to $500,000 (See instructions) |
(13) |
|||
7. |
Gross income after the exemption under Act |
(14) |
|||||
8. |
Farming income earned through corporations of individuals, partnerships and special partnerships |
(15) |
|||||
9. |
Less: Operating expenses and other costs (Detail in Part III) |
|
(16) |
||||
10. |
Net income for the current year (Subtract line 9 from the sum of lines 7 and 8) |
(17) |
|||||
11. |
Less: Net operating loss from previous years (Submit Schedule V Individual, see instructions) |
(18) |
|||||
12. |
Adjusted net income (Subtract line 11 from line 10) |
|
(19) |
||||
13. |
Less: Exempt amount (90% of line 12) |
|
|
(20) |
|||
14.Gain (or loss) (If it is a gain, transfer the total to page 2, Part 1, line 2J of the return or line 3J, Column B or C of Schedule CO Individual, as applicable. If it is a loss, see instructions. On the other hand, if it is a gain taxable at a reduced rate under an Incentives Act, transfer the
total to the corresponding Column of line 4(i) of Schedule A2 Individual, according to the tax rate applicable to the gain) |
(21) |
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Part III
Operating Expenses and Other Costs |
83 |
A. Expenses allowable against alternate basic tax:
1. |
Salaries, commissions and allowances to employees (See instructions) |
(01) |
|
00 |
|
|
|
|
|
00 |
|
|
|
|
|||
2. |
Payroll expenses (See instructions) |
(02) |
|
|
|
|
|
|
|
00 |
|
|
|
|
|||
3. |
Medical or hospitalization insurance |
(03) |
|
|
|
|
|
|
|
00 |
|
|
|
|
|||
4. |
Contributions to qualified pension plans (See instructions. Submit Form AS 6042.1) |
(04) |
|
|
|
|
|
|
|
00 |
|
|
|
|
|||
5. |
Professional services (See instructions) |
(05) |
|
|
|
|
|
|
6. |
Lease, rent and royalties paid (See instructions) |
(06) |
|
00 |
|
|
|
|
|
00 |
|
|
|
|
|||
7. |
Interest on business debts |
(07) |
|
|
|
|
|
|
8. |
Property taxes, patents and licenses |
(08) |
|
00 |
|
|
|
|
9. |
Insurances (See instructions) |
(09) |
|
00 |
|
|
|
|
|
00 |
|
|
|
|
|||
10. |
Utilities |
(10) |
|
|
|
|
|
|
|
00 |
|
|
|
|
|||
11. |
Depreciation and amortization (Submit Schedule E) |
(11) |
|
|
|
|
|
|
|
00 |
|
|
|
|
|||
12. |
Automobile expenses (Mileage____________) (12) (See instructions) |
(13) |
|
|
|
|
|
|
|
00 |
|
|
|
|
|||
13. |
Other motor vehicles expenses (See instructions) |
(14) |
|
|
|
|
|
|
|
00 |
|
|
|
|
|||
14. |
Federal |
(15) |
|
|
|
|
|
|
|
00 |
|
|
|
|
|||
15. |
Direct essential costs (Submit Schedule W Individual. See instructions) |
(16) |
|
|
|
|
|
|
16. |
Subtotal (Add lines 1 through 15) |
|
|
|
(17) |
00 |
||
B. Other deductions: |
|
|
00 |
|
|
|
|
|
17. |
Commissions to businesses |
(18) |
|
|
|
|
|
|
|
00 |
|
|
|
|
|||
18. |
Repairs |
(19) |
|
|
|
|
|
|
|
00 |
|
|
|
|
|||
19. |
Other insurances |
(20) |
|
|
|
|
|
|
20. |
Advertising |
(21) |
|
00 |
|
|
|
|
|
00 |
|
|
|
|
|||
21. |
Travel expenses |
(22) |
|
|
|
|
|
|
22. |
Meal and entertainment expenses (Total expenses $_______________) (23) (See instructions) |
(24) |
|
00 |
|
|
|
|
|
|
00 |
|
|
|
|
||
23. |
Materials and supplies |
(25) |
|
|
|
|
|
|
|
00 |
|
|
|
|
|||
24. |
Bad debts |
(26) |
|
|
|
|
|
|
25. |
Other expenses (Submit Schedule W Individual) |
(27) |
|
00 |
|
|
|
|
26. |
...........................................................................................Subtotal (Add lines 17 through 25) |
|
|
(28) |
00 |
|||
27. |
..........................................Total (Add lines 16 and 26. Transfer to Part II, line 9 of this Schedule ) |
|
|
(30) |
00 |
|||
Retention Period: Ten (10) years
|
Schedule M Individual |
PROFESSIONS AND COMMISSIONS |
|
|
|
||||||
|
Rev. Feb 20 19 |
|
|
|
|
||||||
|
|
|
|
|
INCOME |
|
|
|
2018 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Taxable year beginning on _________________, _____ and ending on ________________, _____ |
|
|
|
|||||
|
|
|
|
|
|
|
|
|
|
|
|
|
Taxpayer’s name |
|
|
|
|
|
|
|
|
Social Security Number |
|
|
|
|
|
|
|
|
|
|
|
||
|
Part I |
Questionaire |
(You must fill out one schedule for each source of income) |
67 |
|
|
|||||
|
|
|
|
|
|
|
|
|
|||
|
Employer Identification Number |
Income from (fill in one): |
|
Fill in one: |
Fill in here if this is your |
Date operations began: |
|||||
|
|
|
1 Taxpayer |
2 Spouse |
3 Professions |
principal industry or business |
Day ____ Month ____ Year ____ |
||||
|
|
|
4 Commissions |
|
|
|
|||||
|
|
|
|
|
|
|
|
|
|
|
|
|
Merchant’s Registration Number |
Fill in here if during the taxable year you disposed all the assets used in your |
|
Tax incentive under: |
|
||||||
|
|
|
industry or business |
|
|
|
|
|
|
Act |
(01) |
|
|
|
Location of Principal Office - Number, Street and City |
|
|
|
Act |
(02) |
|||
|
Fill in here if you are: |
|
|
|
|
|
|
|
Act |
(03) |
|
|
|
|
|
|
|
|
|
Other: _____________ |
(04) |
||
|
Lottery Seller |
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
||
|
Multilevel Business |
Nature of profession (i.e. lawyer, accountant, commission agent, etc.) |
|
Case or concession number |
|||||||
|
Industrial Code |
Municipal Code |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Number of employees |
|
|
|
|
|
|
|
|
|
|
|
|
|
Indicate if you claimed expenses related to the ownership, use, maintenance and depreciation of the following concepts (fill in as applicable). Also, indicate if the business derived more than 80% of the total income from activities related exclusively to fishing, passenger or cargo transportation or leasing in the case of vessels, passenger or cargo transportation or leasing in the case of airships, or leasing of property to non related persons in the case of residential property outside of Puerto Rico.
|
|
Concept |
Indicate if you claimed expenses |
Indicate if you derived 80% or more of the income from this activity |
||
1 |
automobiles |
|
Yes |
No |
Yes |
No |
2 |
vessels |
|
Yes |
No |
Yes |
No |
3 |
airships |
|
Yes |
No |
Yes |
No |
4 |
Residential property outside of Puerto Rico |
Yes |
No |
Yes |
No |
|
Part II |
Determination of Gain or Loss |
|
|
75 |
|
|
1. |
Income |
|
|
2. |
Less: Exempt amount under Act |
1 Up to $40,000 |
2 Up to $500,000 (See instructions) |
3.Gross income after the exemption under Act
4.Income earned through corporations of individuals, partnerships and special partnerships
5.Less: Operating expenses and other costs (Detail in Part III) .....................................................................................
6.Net income for the current year (Subtract line 5 from the sum of lines 3 and 4) ......................................................................................
7.Less: Net operating loss from previous years (Submit Schedule V Individual, see instructions) ...............................................................
8.Gain (or loss) (If it is a gain, transfer to page 2, Part 1, line 2K of the return or line 3K, Column B or C of Schedule CO Individual, as applicable. If it is a loss, see instructions. On the other hand, if it is a gain taxable at a reduced rate under an Incentives Act, transfer the total to the corresponding Column of line 4(i) of Schedule A2 Individual, according to the tax rate applicable to the gain) .......................................................................
(01)
(03)
(04)
(10)
(11)
(12)
(13)
(20)
00
00
00
00
00
00
00
00
|
Part III |
Operating Expenses and Other Costs |
|
85 |
|
|
|
|
|
|
A. Expenses allowable against alternate basic tax: |
|
|
00 |
|
|
|
||
1. |
Salaries, commissions and allowances to employees (See instructions) |
(01) |
|
|
|
|
|||
2. |
Payroll expenses (See instructions) |
(02) |
|
00 |
|
|
|
||
|
00 |
|
|
|
|||||
3. |
Medical or hospitalization insurance |
(03) |
|
|
|
|
|||
|
00 |
|
|
|
|||||
4. |
Contributions to qualified pension plans (See instructions. Submit Form AS 6042.1) |
(04) |
|
|
|
|
|||
|
00 |
|
|
|
|||||
5. |
Professional services (See instructions) |
(05) |
|
|
|
|
|||
|
00 |
|
|
|
|||||
6. |
Lease, rent and royalties paid (See instructions) |
(06) |
|
|
|
|
|||
|
00 |
|
|
|
|||||
7. |
Interest on business debts |
(07) |
|
|
|
|
|||
8. |
Property taxes, patents and licenses |
(08) |
|
00 |
|
|
|
||
9. |
Insurances (See instructions) |
(09) |
|
00 |
|
|
|
||
|
00 |
|
|
|
|||||
10. |
Utilities |
(10) |
|
|
|
|
|||
11. |
Depreciation and amortization (Submit Schedule E) |
(11) |
|
00 |
|
|
|
||
12. |
Automobile expenses (Mileage____________) (12) (See instructions) |
(13) |
|
00 |
|
|
|
||
|
00 |
|
|
|
|||||
13. |
Other motor vehicles expenses (See instructions) |
(14) |
|
|
|
|
|||
|
00 |
|
|
|
|||||
14. |
Special contribution for professional and advisory services under Act |
(15) |
|
|
|
|
|||
|
00 |
|
|
|
|||||
15. |
Federal |
(16) |
|
|
|
|
|||
|
00 |
|
|
|
|||||
16. |
Direct essential costs (Submit Schedule W Individual. See instructions) |
(17) |
|
|
|
|
|||
17. |
Subtotal (Add lines 1 through 16) |
|
|
(18) |
00 |
|
|||
|
B. Other deductions: |
|
|
00 |
|
|
|
||
18. |
Commissions to businesses |
(19) |
|
|
|
|
|||
19. |
Repairs |
(20) |
|
00 |
|
|
|
||
|
00 |
|
|
|
|||||
20. |
Other insurances |
(21) |
|
|
|
|
|||
|
00 |
|
|
|
|||||
21. |
Advertising |
|
(22) |
|
|
|
|
||
.............................................................................................................................. |
|
|
|
|
|
||||
22. |
Travel expenses |
(23) |
|
00 |
|
|
|
||
|
00 |
|
|
|
|||||
23. |
Meal and entertainment expenses (Total expenses $_______________) (24) (See instructions) |
(25) |
|
|
|
|
|||
|
00 |
|
|
|
|||||
24. |
Materials and supplies |
(26) |
|
|
|
|
|||
|
00 |
|
|
|
|||||
25. |
Bad debts |
................................................................................................................................ |
(27) |
|
|
|
|
||
|
|
00 |
|
|
|
||||
26. |
Other expenses (Submit Schedule W Individual) |
(28) |
|
|
|
|
|||
27. |
.............................................................................................Subtotal (Add lines 18 through 26) |
|
|
(29) |
00 |
|
|||
28. |
............................................Total (Add lines 17 and 27. Transfer to Part II, line 5 of this Schedule ) |
|
|
(30) |
00 |
|
|||
Retention Period: Ten (10) years
Schedule N Individual |
RENTAL INCOME |
|
Rev. Feb 20 19 |
2018 |
|
|
|
|
|
Taxable year beginning on _________________, _____ and ending on ________________, _____ |
|
|
|
|
Taxpayer’s name |
|
Social Security Number |
|
|
|
Part I
Questionnaire |
68 |
Employer Identification Number
Merchant’s Registration Number
Rental Income (fill in one):
1 Taxpayer |
2 Spouse |
Fill in here if this is your
principal industry or business
Municipal Code
Fill in here if during the taxable year you disposed all the assets used in your industry or business
Fill in if the rented property is located outside Puerto Rico
Location of rented property - Number, Street and City
Fully Taxable |
(01) |
Act |
(08) |
Fully Exempt (Act |
(02) |
||
Tax Incentives under: |
|
Act |
(09) |
Act 52 of 1983 |
(03) |
Act |
(10) |
Act 8 of 1987 |
(04) |
Act |
(11) |
Act |
(05) |
Section1031.02(a)(28)oftheCode .... |
(12) |
Act |
(06) |
Section1031.02(a)(35)(F)oftheCode |
(13) |
Act |
(07) |
Other:__________________________ |
(14) |
Nature of rented property (i.e. residence, apartment, etc.)
Property (Fill in one):
1Residential
2 Commercial
Case or concession number
Number of employees
Indicate if you claimed expenses related to the ownership, use, maintenance and depreciation of the following concepts (fill in as applicable). Also, indicate if the business derived more than 80% of the total income from activities related exclusively to fishing, passenger or cargo transportation or leasing in the case of vessels, passenger or cargo transportation or leasing in the case of airships, or leasing of property to non related persons in the case of residential property outside of Puerto Rico.
|
|
Concept |
Indicate if you claimed expenses |
Indicate if you derived 80% or more of the income from this activity |
||
1 |
automobiles |
|
Yes |
No |
Yes |
No |
2 |
vessels |
|
Yes |
No |
Yes |
No |
3 |
airships |
|
Yes |
No |
Yes |
No |
4 |
residential property outside of Puerto Rico |
Yes |
No |
Yes |
No |
|
|
Part II |
Determination of Gain or Loss |
|
|
77 |
|
1. |
Income |
|
(01) |
|
2. |
Less: Exempt amount under Act |
1 Up to $40,000 |
2 Up to $500,000 (See instructions) |
(03) |
3. |
Gross income after the exemption under Act |
(04) |
||
4. |
Less: Operating expenses and other costs (Detail in Part III) |
(10) |
||
5. |
Net income for the current year |
|
(11) |
|
6. |
Less: Net operating loss from previous years (Submit Schedule V Individual, see instructions) |
(12) |
||
7. |
Adjusted net income (Subtract line 6 from line 5) |
|
(13) |
|
8. |
Less: Exempt amount _______% of line 7 (See instructions) |
(14) |
||
9. |
Gain (or loss) (Transfer to page 2, Part 1, line 2L of the return or line 3L, Column B or C of Schedule CO Individual, as applicable. If it is a |
|
||
|
loss, see instructions. On the other hand, if it is a gain taxable at a reduced rate under an Incentives Act, transfer the total to the corresponding |
|
||
|
Column of line 4(i) of Schedule A2 Individual, according to the tax rate applicable to the gain) |
(20) |
||
Part |
III |
|
Operating Expenses and Other Costs |
|
87 |
|
|
|
|
|
|
||||
A. Expenses allowable against alternate basic tax: |
|
|
|
|
|||
1. |
Salaries, commissions and allowances to employees (See instructions) |
(01) |
|
00 |
|
||
|
|
||||||
(02) |
|
00 |
|
||||
2. |
Payroll expenses (See instructions) |
|
|
||||
|
|
||||||
3. |
Medical or hospitalization insurance |
(03) |
|
00 |
|
||
(04) |
|
00 |
|
||||
4. |
Contributions to qualified pension plans (See instructions. Submit Form AS 6042.1) |
|
|
||||
|
|
||||||
5. |
Professional services (See instructions) |
(05) |
|
00 |
|
||
(06) |
|
00 |
|
||||
6. |
Interest on business debts |
|
|
||||
(07) |
|
00 |
|
||||
7. |
Property taxes, patents and licenses |
|
|
||||
(08) |
|
00 |
|
||||
8. |
Insurances (See instructions) |
|
|
||||
(09) |
|
00 |
|
||||
9. |
Utilities |
|
|
|
|||
|
(10) |
|
00 |
|
|||
10. |
Depreciation and amortization (Submit Schedule E) |
|
|
||||
|
|
||||||
(12) |
|
00 |
|
||||
11. |
Automobile expenses (Mileage____________) (11) (See instructions) |
|
|
||||
|
|
||||||
12. |
Other motor vehicles expenses (See instructions) |
(13) |
|
00 |
|
||
13. |
Federal |
(14) |
|
00 |
|
||
|
|
||||||
14. |
Direct essential costs (Submit Schedule W Individual. See instructions) |
(15) |
|
00 |
|
||
|
|
||||||
15. |
..............................................................................................Subtotal (Add lines 1 through 14) |
|
|
|
(16) |
||
B. Other deductions: |
|
|
|
|
|
||
16. |
Repairs |
(17) |
|
00 |
|
||
(18) |
|
00 |
|
||||
17. |
Other insurances |
|
|
||||
(19) |
|
00 |
|
||||
18. |
Advertising |
|
|
|
|||
|
|
|
|
||||
|
(20) |
|
00 |
|
|||
19. |
Maintenance |
|
|
|
|||
|
(21) |
|
00 |
|
|||
20. |
Travel expenses |
|
|
||||
(22) |
|
00 |
|
||||
21. |
Other expenses (Submit Schedule W Individual) |
|
|
||||
|
|
||||||
22. |
...........................................................................................Subtotal (Add lines 16 through 21) |
|
|
(23) |
|||
23. |
Total (Add lines 15 and 22. Transfer to Part II, line 4 of this Schedule ) |
|
|
(30) |
|||
|
|
|
|
|
|
|
|
00
00
00
00
00
00
00
00
00
00
00
00
Retention Period: Ten (10) years
Schedule O Individual |
ALTERNATE BASIC TAX |
|
|
Rev. Feb 20 19 |
2018 |
||
|
|
|
|
|
Taxable year beginning on _____________________, __________ and ending on _____________________, __________ |
||
Taxpayer's name |
|
Fill in one: (01) |
Social Security Number |
|
1 Taxpayer |
2 Spouse |
3 Both |
Part I |
Determination of Net Income Subjet to Alternate Basic Tax |
91 |
1. |
Adjusted Gross Income (Part 1, line 5 of the return or line 6, Column B or C of Schedule CO Individual, as applicable) ….................. (02) |
00 |
||
2. |
Add: Other deductions from industry or business (Schedule K Individual, Part III, line 26) ……………………………................……… (03) |
00 |
||
00 |
||||
3. |
Add: Other deductions from farming (Schedule L Individual, Part III, line 26) (________________ X 10% =) ……………................….….. (04) |
|||
00 |
||||
4. |
Add: Other deductions from professions and commissions (Schedule M Individual, Part III, line 27) ………………….…..................…. (05) |
|||
00 |
||||
5. |
Add: Other deductions from rental business (Schedule N Individual, Part III, line 22) (See instructions) ……………………..................….… (06) |
|||
00 |
||||
6. |
Add: Deductions granted under special acts not contemplated under Sections 1033.15 of the Code ..................................................…. (07) |
|||
|
||||
7. |
Add (Less):Adjustment for determination of the share in the profit or loss from certain special partnerships under the percentage of completion method |
|
00 |
|
|
(Form 480.60 EC. See instructions) ......................................……………………………………...........................…..............………….. (08) |
|||
8. |
00 |
|||
Add: Distributable share on the adjustments for purposes of the alternate basic tax of |
(09) |
|||
9. |
Add: Distributable share on the adjustments for purposes of the alternate basic tax of revocable trusts or grantor trusts (Form 480.60 F. See instructions) (10) |
00 |
||
10. |
Add: Excluded and exempt income (Schedule IE Individual, Part III, line 2) …………...........................………………………..............……........... (11) |
00 |
||
11. |
Less: Other items not subject to alternate basic tax included in the adjusted gross income (Submit detail. See instructions) |
(12) |
00 |
|
|
||||
12. |
Less: Gain taxable at a reduced rate under an Incentive Act and /or wages received by a qualified physician under Act |
|
00 |
|
|
line 4(i), Columns B through H) |
(13) |
||
|
00 |
|||
13. |
Less: Distributable share on net income subject to preferential rates from |
|||
14. |
Subtract lines 11 through 13 from the sum of lines 1 through 10 |
(15) |
00 |
|
15. |
Less: Deductions and personal exemptions (Part 2, line 10 of the return or line 12, Column B or C of Schedule CO Individual, as applicable) |
(16) |
00 |
|
16. |
Net Income Subject to Alternate Basic Tax (Subtract line 15 from line 14. See instructions) …...…….......….........................................……. (17) |
00 |
||
Part II |
Alternate Basic Tax Computation |
1. |
Total Regular Tax before the credit for taxes paid to foreign countries, the United States, its territories and possessions (Part 3, line16 of the return or |
|
00 |
|
|
line 18, Column B or C of Schedule CO Individual, as applicable) ...........................................................................................................… (18) |
|
||
|
00 |
|||
2. |
Credit for taxes paid to foreign countries, the United States, its territories and possessions (Schedule C Individual) ….......................................… (19) |
|||
|
|
|||
3. |
Net regular tax (Subtract line 2 from line 1) ………....................................................………………………………................…………………… (20) |
00 |
||
4.Determine the Alternate Basic Tax as follows:
If the Net Income Subject to Alternate Basic Tax (Line 16 of Part I) is:
(a)From $150,000 to $200,000, multiply line 16 of Part I by 10%.
(b)Over $200,000 but not over $300,000, multiply line 16 of Part I by 15%.
(c)Over $300,000, multiply line 16 of Part I by 24%.
|
This is your Alternate Basic Tax (Enter the corresponding amount on this line) |
(21) |
00 |
5. |
Credit for taxes paid to foreign countries, the United States, its territories and possessions (See instructions) …................................................... (22) |
00 |
|
|
|||
6. |
Net alternate basic tax (Subtract line 5 from line 4) ………………………………………......................................………................……………… (23) |
00 |
|
7. |
Excess of Net Alternate Basic Tax over Net Regular Tax (Subtract line 3 from line 6. If line 3 is more than line 6, enter zero and complete |
|
|
|
Part III of this Schedule. If line 6 is more than line 3, enter the difference here and transfer to Part 3, line 19 of the return or line 21, Column B or C of |
|
00 |
|
Schedule CO Individual, as applicable) ……….......................................................................................................................………......…… (24) |
||
|
|
||
Part III |
Computation of the Credit for Alternate Basic Tax |
1. Excess of regular tax over alternate basic tax for the current year (Subtract line 6 from line 3, Part II of this Schedule. If line 6 of Part II |
|
|
|
is more than line 3 of Part II, enter zero and do not complete this part) ……………….....................……………………………………………….. (25) |
00 |
||
2. Multiply line 1 by .25 and enter the result here ………………………………………………………………………………......................................... (26) |
00 |
||
3. Amount of alternate basic tax paid in previous years and not claimed as credit (Part IV, line 6 of this Schedule) |
(27) |
00 |
|
4. Amount of credit to be claimed (Enter the smaller of line 2 or 3. Transfer to Part 3, line 20 of the return or line 22, Column B or C of Schedule CO |
|
|
|
Individual, as applicable) ………………..…………………… |
(28) |
00 |
|
|
|
|
|
Part IV |
Determination of the Amount of Alternate Basic Tax Paid in Previous Years Not Claimed as Credit |
|
|
|
|
(A) |
(B) |
(C) |
|||||
|
|
|
Taxable Year |
Alternate Basic Tax Paid in Excess of |
Amount Used as Credit in |
Balance |
|||||
|
|
|
|
Regular Tax |
Previous Years |
|
|
||||
|
1. |
2009 |
(29) |
|
00 |
(34) |
|
00 |
(39) |
|
00 |
2. |
2010 |
(30) |
|
00 |
(35) |
|
00 |
(40) |
|
00 |
|
3. |
2011 |
(31) |
|
00 |
(36) |
|
00 |
(41) |
|
00 |
|
4. |
2012 |
(32) |
|
00 |
(37) |
|
00 |
(42) |
|
00 |
|
5. |
2013 |
(33) |
|
00 |
(38) |
|
00 |
(43) |
|
00 |
|
|
6. Total (Transfer to Part III, line 3 of this Schedule) |
(44) |
|
|
00 |
||||||
Retention Period: Ten (10) years
|
Schedule P Individual |
|
|
|
|
|
|
|
|
|
|
|
|
Rev. Feb 20 19 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
GRADUAL ADJUSTMENT |
|
|
|
|
2018 |
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Taxable year beginning on _________________, ______ and ending on ________________, ______ |
|
|
|
|
|
||||
|
|
|
|
|
|
|
|
|
|
|
||
|
Taxpayer's name |
|
|
Fill in one: (01) |
|
|
Social Security Number |
|
|
|||
|
|
|
|
|
1 Taxpayer |
2 Spouse |
|
|
|
|
|
|
|
|
|
|
|
|
3 Both |
|
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|
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|
93 |
|
|
|
|
|
1. |
Net Taxable Income (Part 2, line 13 of the return, line 15, Column B or C of Schedule CO Individual, as applicable, |
|
|
|
|
|
||||||
|
|
or line 11, Column A of Schedule A2 Individual, as applicable) |
|
|
|
|
(02) |
|
|
00 |
|
|
2. |
Maximum amount of taxable net income to determine the gradual adjustment |
|
|
|
|
(03) |
|
500,000 |
00 |
|
||
3. |
Subtract line 2 from line 1 (If it is less than zero, enter zero and do not continue with the form) |
|
(04) |
|
|
00 |
|
|||||
4. |
5% of line 3 |
|
|
|
|
(05) |
|
|
00 |
|
||
5. |
Limit: |
|
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|
|
|
|
|
|
|
||
|
|
(a) Basis to determine the adjustment limit |
(06) |
|
8,895 |
|
00 |
|
|
|
|
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|
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|
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||
(b)Plus: 33% of personal exemption, additional personal exemption for veterans and exemption for dependents (Lines 7, 8 and 9 from Part 2 of the return or lines 9, 10D
|
and 11, Column B or C, of Schedule CO Individual) |
..................................................... (07) |
|
00 |
|
|
6. |
Total limit (Add lines 5(a) and 5(b)) |
|
(08) |
|
00 |
|
7. |
Gradual adjustment (The smaller of line 4 or 6. Enter here and in Part 3, line 15 of the return or line 17, Column B or |
|
|
|
||
|
C of Schedule CO Individual, as applicable) |
|
(10) |
|
00 |
|
|
|
Retention Period: Ten (10) years |
|
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|
|
Schedule Q |
INVESTMENT FUNDS |
|
Rev.02.01 |
|
|
Rep.02.18 |
|
20___ |
|
CREDIT FOR INVESTMENT, LOSSES |
|
|
AND AMOUNT TO CARRYOVER |
|
|
Taxable year beginning on _______________, ____ and ending on _______________, _____ |
|
|
|
|
Taxpayer's name |
|
Social Security or Employer |
|
|
Identification Number |
|
|
|
Part I
Questionnaire
|
Taxpayer (Check one): |
|
1 |
Individual |
|
2 |
Corporation / Partnership |
|
3 |
Special Partnership / Corporation ofIndividuals |
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61 |
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(01) Column A |
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(02) Column B |
(03) |
Column C |
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Entity's Name |
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Employer Identification Number |
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Tourist Development Fund |
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Tourist Development Fund |
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Tourist Development Fund |
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Type of Investment |
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1 |
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1 |
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Capital Investment Fund |
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Capital Investment Fund |
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Capital Investment Fund |
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Act 3 of 1987 |
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Act 3 of 1987 |
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Act 3 of 1987 |
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Act 46 of 2000 |
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3 |
Act 46 of 2000 |
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3 |
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Act 46 of 2000 |
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4 |
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Act 70 of 1978 |
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Act 70 of 1978 |
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4 |
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Act 70 of 1978 |
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5 |
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Act 78 of 1993 |
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5 |
Act 78 of 1993 |
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5 |
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Act 78 of 1993 |
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6 |
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Act 225 of 1995 |
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6 |
Act 225 of 1995 |
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6 |
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Act 225 of 1995 |
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7 |
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Others _____________ |
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7 |
Others _____________ |
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7 |
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Others _____________ |
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Direct Investment and |
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Direct Investment and |
Direct Investment and |
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not through a fund: |
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not through a fund: |
not through a fund: |
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8 |
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Act 70 of 1978 |
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8 |
Act 70 of 1978 |
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8 |
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Act 70 of 1978 |
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9 |
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Act 78 of 1993 |
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9 |
Act 78 of 1993 |
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9 |
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Act 78 of 1993 |
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10 |
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Act 225 of 1995 |
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10 |
Act 225 of 1995 |
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10 |
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Act 225 of 1995 |
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11 |
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Feature films |
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11 |
Feature Films |
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11 |
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Feature films |
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(Subchapter K of the Code) |
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(Subchapter K of the Code) |
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(Subchapter K of the Code) |
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Part II |
Credit Computation |
62 |
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1. |
Qualified investment acquired during the taxable year |
(01) |
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00 |
(07) |
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00 |
(13) |
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2. |
Allowable credit percentage: |
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a) Multiply line 1 x 25% (See instructions) |
(02) |
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00 |
(08) |
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00 |
(14) |
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b) Multiply line 1 x 50% (See instructions) |
(03) |
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00 |
(09) |
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00 |
(15) |
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3. |
Credit available for investment: |
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a) Credit attributable to first year (See instructions) |
(04) |
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00 |
(10) |
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00 |
(16) |
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b) Carryover investment credit from previous years (Submit detail) |
(05) |
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00 |
(11) |
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00 |
(17) |
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c) Total (Add lines 3(a) and 3(b)) |
.................................................... |
(06) |
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00 |
(12) |
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00 |
(18) |
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4. |
Total of credit available for investment (Add line 3(c), Columns A, B and C. Transfer to Part III, line 5) |
................................................. |
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(20) |
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Retention Period: Ten (10) years |
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00
00
00
00
00
00
00
Rev. 02.01 |
Rep. 02.18 |
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Schedule Q - Page 2 |
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Part III |
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Computation of Amount to be Claimed |
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5. |
Total credit available for investment (From Part II, line 4) |
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(20) |
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00 |
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00 |
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6. |
Tax determined in the return (See instructions) |
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(21) |
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7. |
Credit for deductible portion of taxes paid to the United States, its possessions and foreign countries and for contribution to the |
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Educational Foundation for Free Selection of Schools (See instructions) |
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(22) |
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00 |
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00 |
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8. |
Excess of Alternate Basic Tax or Alternative Minimum Tax over the Regular Tax (See instructions) |
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(23) |
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9. |
Adjusted tax (Line 6 less the sum of lines 7 and 8) |
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(24) |
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00 |
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00 |
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10. |
Credittoclaim (Enter the smaller of line 5 or 9. See instructions) |
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(25) |
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00 |
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11. |
Prescribed credits from previous years (See instructions) |
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(26) |
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12. |
Carryover credit (See instructions): |
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(a) Line 5 less the sum of lines 10 and 11 |
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(27) |
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00 |
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00 |
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(b) Attributable credit for the second year |
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(28) |
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00 |
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(c) Total |
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(40) |
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Part IV |
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Determination of Credit and Carryover of Losses in the Sale, Exchange or any other Investment Disposition |
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1. |
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63 |
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Total of losses during the taxable year (See instructions): |
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............................................................................................................a) |
(01) |
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00 |
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............................................................................................................b) |
(02) |
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00 |
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........................................................................................................................................................................................................c) Total |
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(03) |
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00 |
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2. |
................................................................................................Carryover losses not claimed in previous years (Submit detail. See instructions) |
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(04) |
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00 |
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3. |
.....................................................................................................................................................................Total of losses (Add lines 1(c) and 2) |
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(05) |
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00 |
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4. |
................................................................................................................Total losses incurred in each one of previous years (See instructions) |
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(06) |
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00 |
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5. |
...............................................................................................................................................................................................Add lines 1(c) and 4 |
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(07) |
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00 |
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6. |
...........................................Maximum amount that you may claim as credit attributable to losses (Multiply line 5 by 33.33%. See instructions) |
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(08) |
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00 |
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7. |
.......................................................................................................................................Available credit for the year (The smaller of line 3 or 6) |
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(09) |
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00 |
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8. |
.....................................................................................................................................................Tax determined in the return (See instructions) |
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(10) |
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00 |
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9. |
Credit for taxes paid to the United States, its possessions and foreign countries and for contribution to the Educational Foundation for |
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Free Selection of Schools (See instructions) |
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(11) |
|
00 |
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10. |
................................................................................Investmentcreditclaimedduringthetaxableyearrelatedtotheinvestmentsubjecttoloss,ifany |
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(12) |
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00 |
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11. |
.................................................................................................................................................Adjusted tax (Line 8 less the sum of lines 9 and 10) |
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(13) |
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00 |
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12. |
........................................................................................................................Credit to claim (Enter the smaller of line 7 or 11. See instructions) |
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(14) |
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00 |
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13. |
............................................................................................................................................................................Prescribedcreditsfrompreviousyears |
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(15) |
|
00 |
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14. |
..........................................................................................................................................Carryover credit (Line 3 less the sum of lines 12 and 13) |
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(20) |
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00 |
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Retention Period: Ten (10) years
|
Schedule Q1 |
|
INVESTMENT FUNDS |
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Rev.02.19 |
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DETERMINATION OF ADJUSTED BASIS, CAPITAL GAIN, |
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ORDINARY INCOME AND SPECIAL TAX |
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20__ |
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Taxable year beginning on ________________, _____ and ending on ________________, _____ |
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Taxpayer's name |
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Social Security or Employer |
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Identification Number |
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Part I |
Computation of Adjusted Basis and Taxable Distributions |
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60 |
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Column A |
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Column B |
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Column C |
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Entity's |
Name |
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Employer Identification Number |
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1. Adjusted basis of the investment at the beginning of the taxable year |
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00 |
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00 |
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00 |
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2. Additional investments during the year |
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00 |
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00 |
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00 |
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3. Less: |
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00 |
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00 |
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00 |
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................................................ |
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4. Adjusted basis before the credit (Subtract line 3 from the sum of lines 1 and 2) |
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00 |
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00 |
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00 |
|||
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00 |
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00 |
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00 |
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|
5. Credit claimed during the year (See instructions) |
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6. Adjusted basis before distributions of the year (Subtract line 5 from line 4) |
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00 |
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00 |
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00 |
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|
7. Exempt distributions received from the Fund or Designated Entity during the taxable year from |
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|||
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corporations and partnerships under the Tax Incentives Act (according to Form 480.6B) |
|
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00 |
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00 |
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00 |
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8. Adjusted basis before the |
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|
If it is less than zero, enter zero) |
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00 |
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00 |
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00 |
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9. |
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00 |
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00 |
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00 |
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||||
10. Adjusted basis at the end of the taxable year: |
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•If line 8 is more than line 9, enter the difference and do not complete the rest of the form |
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(See instructions). |
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||
|
•If line 9 is more than line 8, enter zero and transfer the difference to line 11 |
|
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00 |
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00 |
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00 |
|||
11. Excess of distributions over the adjusted basis (Transfer to Part 1, line 2M of the return or to Schedule |
|
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||||
|
CO Individual, line 3M, as applicable) |
(01) |
|
00 |
(02) |
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00 |
(03) |
|
00 |
|||
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00 |
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00 |
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00 |
||||
12. Distribution you elect to include as ordinary income (See instructions) |
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13. Total distribution you elect to include as ordinary income (Add line 12 of Column A through C) |
|
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(04) |
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00 |
||||||||
14. Distribution subject to Special Tax (Add line 11, Columns A, B and C less line 13. Enter here and on Schedule A2 Individual, line 4(k), Column E) . (05) |
|
|
00 |
|||||||||||
.....................................................................................................................15. Special Tax (Multiply line 14 by 10%. Enter the amount here) |
|
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(06) |
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|
00 |
||||||
.......................................16. Tax Withheld over exempt or taxable distributions (See instructions). Transfer to Schedule B Individual, Part III, line 8 |
|
|
(10) |
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|
00 |
||||||||
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Retention Period: Ten (10) years |
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|
Rev. 02.19 |
Schedule Q1- Page 2 |
NOTE: Use Part II, III and IV to determine the capital gain (or loss) attributable to the investment through a fund.
The losses under Act 46 will not be reported on this schedule. The same will be reported on Schedule D Individual or D Corporation, whichever applies.
Part II
Determination of
|
(A) |
(B) |
(C) |
(D) |
(E) |
(F) |
|||
Description of Property |
Date |
Date |
Sales Price |
Adjusted Basis |
Sales Expenses |
Gain or Loss |
|||
Acquired |
Sold |
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00 |
|
00 |
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00 |
00 |
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00 |
|
00 |
|
00 |
00 |
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|
00 |
|
00 |
|
00 |
00 |
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1.Net
•If it is a gain, transfer to Schedule D Individual, Part I (See instructions).
• If it is a loss, transfer to Part IV, line 2 of this Schedule |
.............................................................................................................(13) |
00 |
Part III Determination of
|
|
(A) |
(B) |
(C) |
(D) |
(E) |
(F) |
|||
Description of Property |
Date |
Date |
Sales Price |
Adjusted Basis |
Sales Expenses |
Gain or Loss |
||||
Acquired |
Sold |
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00 |
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00 |
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00 |
00 |
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00 |
|
00 |
|
00 |
00 |
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|
00 |
|
00 |
|
00 |
00 |
|
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|
|
1.Net
•If it is a gain, transfer to Part IV, line 1 of this Schedule.
• If it is a loss, transfer to Schedule Q, Part IV, line 1(b) |
(14) |
00 |
|
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|
Part IV |
Special Tax Computation over |
|
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|
1. |
(15) |
|
2. |
Net |
(16) |
3. |
Net capital gain to be recognized (Subtract line 2 from line 1. If it is less than zero, transfer to Schedule Q, Part IV, line 1(a)). If it is larger |
|
|
than zero, transfer to Part 1, line 2N of the return or to Schedule CO Individual, line 3N, as applicable, and to Schedule A2 Individual, |
|
|
line 4(k). See instructions) |
(20) |
|
Retention Period: Ten (10) years |
|
00
00
00
Schedule R Individual |
PARTNERSHIPS, SPECIAL PARTNERSHIPS AND CORPORATIONS OF INDIVIDUALS |
2018 |
||
Rev. Feb 20 19 |
||||
|
Taxable year beginning on _________________, _____ and ending on ________________, _____ |
|
||
|
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||
|
|
|||
Taxpayer's name |
Amount of Schedules R1 Individual included Indicate who is the partner or stockholder of the |
|||
|
1 Taxpayer |
2 Spouse |
3 Both |
|
Part I |
Adjusted Basis Determination of a Partner in one or more Special Partnerships or Partnerships |
Column A |
Column B |
Column C |
|
Type of form |
95 |
(02) 1 |
480.60 EC 2 |
(18)1 |
480.60 EC 2 |
(34) 1 |
480.60 EC 2 |
|||||||||
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|||||
|
Type of taxable year |
(03) 1 |
Calendar 2 |
Fiscal |
(19) 1 |
Calendar 2 |
Fiscal |
(35) 1 |
Calendar 2 |
Fiscal |
|||||||
|
................................................................................................................................................................................Name of entity |
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||||
|
......................................................................................................................................................Employer identification number |
(04) |
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(20) |
|
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|
(36) |
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|
||||
|
Control number of Form 480.60 EC (Does not apply to Federal Schedule |
(05) |
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(21) |
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|
(37) |
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||||
|
..............................................Electronic filing confirmation number of Form 480.60 EC (Does not apply to Federal Schedule |
(06) |
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(22) |
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(38) |
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1. |
............................................................................................................Adjusted basis at the end of the previous taxable year |
(07) |
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00 |
(23) |
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00 |
(39) |
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00 |
||||
2. |
Basis increase: |
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(a) Partner's distributable share on income and profits from current year (See instructions) |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(b) Contributions made during the year |
(08) |
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(24) |
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(40) |
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(c) Partnership's capital assets gain |
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00 |
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00 |
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00 |
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00 |
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00 |
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00 |
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(d) Exempt income |
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00 |
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00 |
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00 |
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(e) Farming income deduction granted by Section 1033.12 of the Code |
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00 |
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00 |
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00 |
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(f) Other income or gains (See instructions) |
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00 |
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00 |
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00 |
||||
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(g) Total basis increase (Add lines 2(a) through 2(f)) |
(09) |
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(25) |
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(41) |
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3. |
Basis decrease: |
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(a) Partner's distributable share on partnership's loss used in previous year |
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00 |
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00 |
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00 |
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(b) Partnership's capital assets loss |
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00 |
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00 |
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00 |
|||
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(c) Distributions during the year |
(10) |
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00 |
(26) |
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00 |
(42) |
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00 |
|||
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(d) Credits claimed in the preceding year (See instructions) |
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00 |
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00 |
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00 |
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(e) Withholding at source during the year |
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00 |
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00 |
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00 |
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(f) Non admissible expenses for the year |
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00 |
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00 |
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00 |
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(g) Distributable share on losses from exempt operations during the year |
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00 |
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00 |
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00 |
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(h) Contributions (Does not apply to special partnerships) |
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00 |
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00 |
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00 |
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(i) Partner's debts assumed and guaranteed by the partnership |
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00 |
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00 |
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00 |
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(j) Total basis decrease (Add lines 3(a) through 3(i)) |
(11) |
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00 |
(27) |
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00 |
(43) |
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00 |
|||
4. |
..................................Adjusted Basis (Subtract line 3(j) from the sum of lines 1 and 2(g). Transfer this amount to line 6(a)) |
(12) |
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00 |
(28) |
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00 |
(44) |
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00 |
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Part II |
|
Determination of Net Income or Loss in one or more Special Partnerships or Partnerships |
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5. |
(a) Partner's distributable share on partnership's loss for the year |
(13) |
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00 |
(29) |
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00 |
(45) |
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00 |
||||
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(b) |
Loss carryover from previous years (See instructions) |
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00 |
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00 |
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00 |
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(c) |
Total losses (Add lines 5(a) and 5(b)) |
(14) |
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00 |
(30) |
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00 |
(46) |
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00 |
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6. |
(a) |
Adjusted Basis (Part I, line 4) |
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00 |
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00 |
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00 |
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(b) |
Partnership's debts under Tourism Incentives Act or Tourism Development Act attributable to partner |
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00 |
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00 |
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00 |
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(c) |
Partnership's current debts assumed and guaranteed by the partner |
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00 |
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00 |
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00 |
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(d) |
Total partner's adjusted basis (Add lines 6(a) through 6(c)) |
(15) |
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00 |
(31) |
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00 |
(47) |
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00 |
||
7. |
(16) |
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00 |
(32) |
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00 |
(48) |
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00 |
|||||
Distributable share on partnership's net income for the year (Form 480.60 EC) (See instructions) |
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8. |
Available losses (The smaller of lines 5(c) or 6(d)) |
(17) |
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00 |
(33) |
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00 |
(49) |
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00 |
||||
9. |
........................................................................................................................................Total income from this Schedule (Add the income determined on line 7, Columns A through C) |
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(50) |
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00 |
||||
10. |
Total income from Schedule R1 Individual (Enter the amount on line 9, Part II from all Schedules R1 Individual included) |
...................................................................................................... |
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(51) |
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00 |
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|||||
11. |
Total losses from this Schedule (Add the losses determined on line 8, Columns A through C) |
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(52) |
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00 |
||||
12. |
Total losses from Schedule R1 Individual (Enter the amount on line 10, Part II from all Schedules R1 Individual included) …..............................................................................................… |
(53) |
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00 |
||||||||||||
Retention Period: Ten (10) years
Rev. Feb 20 19 |
Schedule R Individual - Page 2 |
Part III |
Adjusted Basis Determination of a Stockholder in one or more Corporations of Individuals |
97 |
Column A |
Column B |
Column C |
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Indicate who is the partner or stockholder of the |
1 Taxpayer |
2 Spouse |
3 Both |
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Type of taxable year |
|
|
(02) 1 |
Calendar 2 |
Fiscal |
(17) 1 |
Calendar 2 |
Fiscal |
(32) 1 |
Calendar 2 |
Fiscal |
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Name of entity |
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(03) |
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(18) |
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(33) |
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Employer identification number |
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(04) |
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(19) |
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(34) |
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||||||||
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Control number of Form 480.60 EC (Does not apply to Federal Schedule |
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Electronic filing confirmation number of Form 480.60 EC (Does not apply to Federal Schedule |
|
(05) |
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(20) |
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|
(35) |
|
|
|
|||||||
|
1. |
Adjusted basis at the end of the previous taxable year |
|
(06) |
|
|
00 |
(21) |
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|
00 |
(36) |
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|
00 |
|||||||
|
2. |
Basis increase: |
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|||
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(a) |
Stockholder’s distributable share on income and profits from current year (See instructions) |
|
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|
00 |
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|
00 |
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|
00 |
||||
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||||||
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(b) |
Contributions made during the year |
|
(07) |
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|
00 |
(22) |
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|
00 |
(37) |
|
|
00 |
|||||
|
|
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(c) |
Corporation of individual’s capital assets gain |
|
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|
00 |
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|
00 |
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|
00 |
||
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(d) |
.............................................................................................................................................................Exempt income |
|
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|
00 |
|
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|
00 |
|
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|
00 |
||
|
|
|
(e) |
.............................................................................Farming income deduction granted by Section 1033.12 of the Code |
|
|
|
|
|
|
|
00 |
|
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|
00 |
|
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|
00 |
||
|
|
|
(f) |
......................................................................................................................Other income or gains (See instructions) |
|
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|
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|
00 |
|
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|
00 |
|
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|
00 |
||
|
|
|
(g) |
Total basis increase (Add lines 2(a) through 2(f)) |
|
(08) |
|
|
00 |
(23) |
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|
00 |
(38) |
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|
00 |
|||||
|
3. |
Basis decrease: |
|
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|
|
|
|
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|
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|
|
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|
|
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|
|||
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|
(a) |
Stockholder’s distributable share on corporation of individual’s loss used in previous year |
|
|
|
|
|
|
00 |
|
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|
00 |
|
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|
00 |
|||
|
|
|
(b) |
Corporation of individual’s capital assets loss |
|
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|
|
|
|
|
00 |
|
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|
00 |
|
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|
00 |
||
|
|
|
(c) |
Distributions during the year |
|
(09) |
|
|
00 |
(24) |
|
|
00 |
(39) |
|
|
00 |
|||||
|
|
|
(d) |
.................................................................................................Credits claimed in the preceding year (See instructions) |
|
|
|
|
|
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|
00 |
|
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|
00 |
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|
00 |
||
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(e) |
...........................................................................................................................Withholding at source during the year |
|
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|
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|
00 |
|
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|
00 |
|
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|
00 |
||
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|
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(f) |
...........................................................................................................................Non admissible expenses for the year |
|
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|
00 |
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|
00 |
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|
00 |
||
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(g) |
..........................................................................Distributable share on losses from exempt operations during the year |
|
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|
|
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|
00 |
|
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|
00 |
|
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|
00 |
||
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|
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(h) |
...........................................................Stockholder's debts assumed and guaranteed by the corporation of individuals |
|
|
|
|
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|
00 |
|
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|
00 |
|
|
|
00 |
|||
|
|
|
(i) |
Total basis decrease (Add lines 3(a) through 3(h)) |
|
|
(10) |
|
|
00 |
(25) |
|
|
00 |
(40) |
|
|
00 |
||||
|
4. |
................................Adjusted Basis (Subtract line 3(i) from the sum of lines 1 and 2(g). Transfer this amount to line 6(a)) |
(11) |
|
|
00 |
(26) |
|
|
00 |
(41) |
|
|
00 |
||||||||
|
|
Part |
IV |
|
Determination of Net Income or Loss in one or more Corporations of Individuals |
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
5. |
(a) |
Stockholder’s distributable share on corporation of individual’s loss for the year |
|
|
|
(12) |
|
|
00 |
(27) |
|
|
00 |
(42) |
|
|
00 |
||||
|
|
|
(b) |
...............................................................................................Loss carryover from previous years (See instructions) |
|
|
|
|
|
|
|
00 |
|
|
|
00 |
|
|
|
00 |
||
|
|
|
(c) |
.........................................................................................................................Total losses (Add lines 5(a) and 5(b)) |
|
|
|
|
(13) |
|
|
00 |
(28) |
|
|
00 |
(43) |
|
|
00 |
||
|
6. |
(a) |
....................................................................................................................................Adjusted Basis (Part III, line 4) |
|
|
|
|
|
|
|
00 |
|
|
|
00 |
|
|
|
00 |
|||
|
|
|
(b) |
Corporation of individual’s debts under Tourism Incentives Act or Tourism Development Act attributable to stockholder |
|
|
|
00 |
|
|
|
00 |
|
|
|
00 |
||||||
|
|
|
(c) |
.................................................Corporation of individual's current debts assumed and guaranteed by the stockholder |
|
|
|
|
|
|
00 |
|
|
|
00 |
|
|
|
00 |
|||
|
|
|
(d) |
.......................................................................................Total stockholder’s adjusted basis (Add lines 6(a) through 6(c)) |
|
|
|
|
(14) |
|
|
00 |
(29) |
|
|
00 |
(44) |
|
|
00 |
||
|
7. |
..................Distributable share on corporation of individual’s net income for the year (Form 480.60 EC) (See instructions) |
|
|
(15) |
|
|
00 |
(30) |
|
|
00 |
(45) |
|
|
00 |
||||||
|
8. |
..................................................................................................................Available losses (The smaller of lines 5(c) or 6(d)) |
|
|
|
|
(16) |
|
|
00 |
(31) |
|
|
00 |
(46) |
|
|
00 |
||||
|
9. |
.........................................................................................................................................Total income from this Schedule (Add the income determined on line 7, Columns A through C) |
|
|
|
|
|
|
|
|
|
|
|
(47) |
|
|
00 |
|||||
|
10. |
Total income from Schedule R1 Individual (Enter the amount on line 9, Part IV from all Schedules R1 Individual included) … |
(48) |
|
|
00 |
||||||||||||||||
|
11. |
..................................................................................................................................Total losses from this Schedule (Add the losses determined on line 8, Columns A through C) |
|
|
|
|
|
|
|
|
|
|
|
(49) |
|
|
00 |
|||||
|
12. |
Total losses from Schedule R1 Individual (Enter the total amount on line 10, Part IV from all Schedules R1 Individual included) … |
(50) |
|
|
00 |
||||||||||||||||
|
|
Part V |
|
Distributable share on Benefits from Partnerships, Special Partnerships and Corporations of Individuals |
|
|
|
|
|
|
|
|
|
|
|
|||||||
|
|
1. Aggregated net income from partnerships, special partnerships and corporations of individuals (Add lines 9 and 10 from Parts II and IV) ……………………………......….…….… |
(51) |
|
|
00 |
||||||||||||||||
|
|
2. Multiply line 1 by .80 …………………………………………………………………………………………..........................................................................................…...……..…..… |
(52) |
|
|
00 |
||||||||||||||||
|
|
3. Aggregated net loss from partnerships, special partnerships and corporations of individuals (Add lines 11 and 12 from Parts II and IV) ………………………………….....…..….… |
(53) |
|
|
00 |
||||||||||||||||
|
4. |
Allowable loss (Enter the smaller of the absolute amounts reflected on lines 2 and 3. If line 3 is zero, enter zero on this line. See instructions) ……….......…………….…...…….… |
(54) |
|
|
00 |
||||||||||||||||
|
|
5. Subtract line 4 from line 1. Transfer this amount to Form 482.0, Part 1, line 2(O) or to Schedule CO Individual, line 3(O), Column B or C, as applicable |
....................................... |
|
|
(55) |
|
|
00 |
|||||||||||||
|
6. |
Carryforward for future years (Subtract line 4 from line 3. If line 3 is zero, enter zero on this line. See instructions) ….......................................................................……...…...…… |
(56) |
|
|
00 |
||||||||||||||||
Retention Period: Ten (10) years
Schedule R1 Individual |
PARTNERSHIPS, SPECIAL PARTNERSHIPS AND CORPORATIONS OF INDIVIDUALS |
2018 |
|||
Rev. Feb 20 19 |
(COMPLEMENTARY) |
|
|
||
|
|
|
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|
|
|
Taxable year beginning on _________________, _____ and ending on ________________, _____ |
|
|
|
|
|
|
|
|
||
Taxpayer's name |
|
Indicate who is the partner or stockholder of the |
Social Security or Employer Identification No. |
||
|
_____ of _____ Schedules R1 Individual |
1 Taxpayer |
2 Spouse |
3 Both |
|
Part I |
Adjusted Basis Determination of a Partner in one or more Special Partnerships or Partnerships |
Column A |
Column B |
Column C |
|
Type of form |
96 |
(02) 1 |
480.60 EC 2 |
(18)1 |
480.60 EC 2 |
(34) 1 |
480.60 EC 2 |
|||||||||
|
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|
|
|
|
|||||
|
Type of taxable year |
(03) 1 |
Calendar 2 |
Fiscal |
(19) 1 |
Calendar 2 |
Fiscal |
(35) 1 |
Calendar 2 |
Fiscal |
|||||||
|
...............................................................................................................................................................................Name of entity |
|
|
|
|
|
|
|
|
|
|
|
|
||||
|
.....................................................................................................................................................Employer identification number |
(04) |
|
|
|
(20) |
|
|
|
(36) |
|
|
|
||||
|
Control number of Form 480.60 EC (Does not apply to Federal Schedule |
(05) |
|
|
|
(21) |
|
|
|
(37) |
|
|
|
||||
|
............................................Electronic filing confirmation number of Form 480.60 EC (Does not apply to Federal Schedule |
(06) |
|
|
|
(22) |
|
|
|
(38) |
|
|
|
||||
1. |
.........................................................................................................Adjusted basis at the end of the previous taxable year |
(07) |
|
|
00 |
(23) |
|
|
00 |
(39) |
|
|
00 |
||||
2. |
Basis increase: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
|
(a) |
Partner's distributable share on income and profits from current year (See instructions) |
|
|
|
00 |
|
|
|
00 |
|
|
|
00 |
||
|
|
(b) |
..............................................................................................................................Contributions made during the year |
(08) |
|
|
00 |
(24) |
|
|
00 |
(40) |
|
|
00 |
||
|
|
(c) |
....................................................................................................................................Partnership's capital assets gain |
|
|
|
00 |
|
|
|
00 |
|
|
|
00 |
||
|
|
(d) |
..............................................................................................................................................................Exempt income |
|
|
|
00 |
|
|
|
00 |
|
|
|
00 |
||
|
|
(e) |
.............................................................................Farming income deduction granted by Section 1033.12 of the Code |
|
|
|
00 |
|
|
|
00 |
|
|
|
00 |
||
|
|
(f) |
.......................................................................................................................Other income or gains (See instructions) |
|
|
|
00 |
|
|
|
00 |
|
|
|
00 |
||
|
|
(g) |
..........................................................................................................Total basis increase (Add lines 2(a) through 2(f)) |
(09) |
|
|
00 |
(25) |
|
|
00 |
(41) |
|
|
00 |
||
3. |
Basis decrease: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
|
(a) |
Partner's distributable share on partnership's loss used in previous year |
|
|
|
00 |
|
|
|
00 |
|
|
|
00 |
||
|
|
(b) |
.....................................................................................................................................Partnership's capital assets loss |
|
|
|
00 |
|
|
|
00 |
|
|
|
00 |
||
|
|
(c) |
..........................................................................................................................................Distributions during the year |
(10) |
|
|
00 |
(26) |
|
|
00 |
(42) |
|
|
00 |
||
|
|
(d) |
................................................................................................Credits claimed in the preceding year (See instructions) |
|
|
|
00 |
|
|
|
00 |
|
|
|
00 |
||
|
|
(e) |
...........................................................................................................................Withholding at source during the year |
|
|
|
00 |
|
|
|
00 |
|
|
|
00 |
||
|
|
(f) |
.........................................................................................................................Non admissible expenses for the year |
|
|
|
00 |
|
|
|
00 |
|
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|
00 |
||
|
|
(g) |
..........................................................................Distributable share on losses from exempt operations during the year |
|
|
|
00 |
|
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|
00 |
|
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|
00 |
||
|
|
(h) |
.......................................................................................................Contributions (Does not apply to special partnerships) |
|
|
|
00 |
|
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|
00 |
|
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|
00 |
||
|
|
(i) |
........................................................................................Partner's debts assumed and guaranteed by the partnership |
|
|
|
00 |
|
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|
00 |
|
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|
00 |
||
|
|
(j) |
........................................................................................................Total basis decrease (Add lines 3(a) through 3(i)) |
(11) |
|
|
00 |
(27) |
|
|
00 |
(43) |
|
|
00 |
||
4. |
................................Adjusted Basis (Subtract line 3(j) from the sum of lines 1 and 2(g). Transfer this amount to line 6(a)) |
(12) |
|
|
00 |
(28) |
|
|
00 |
(44) |
|
|
00 |
||||
|
Part II |
|
Determination of Net Income or Loss in one or more Special Partnerships or Partnerships |
|
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5. |
(a) |
Partner's distributable share on partnership's loss for the year |
(13) |
|
|
00 |
(29) |
|
|
00 |
(45) |
|
|
00 |
|||
|
|
(b) |
Loss carryover from previous years (See instructions) |
|
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|
00 |
|
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|
00 |
|
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|
00 |
|
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|
|
(14) |
|
|
00 |
(30) |
|
|
00 |
(46) |
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|
00 |
|||
|
|
(c) |
Total losses (Add lines 5(a) and 5(b)) |
|
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|
||||||||
|
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|
00 |
|
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|
00 |
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|
00 |
||||
6. |
(a) |
Adjusted Basis (Part I, line 4) |
|
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||||||
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|
00 |
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|
00 |
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|
00 |
||||||
|
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(b) |
Partnership's debts under Tourism Incentives Act or Tourism Development Act attributable to partner |
|
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|
|||||
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|
00 |
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|
00 |
|
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|
00 |
||||
|
|
(c) |
Partnership's current debts assumed and guaranteed by the partner |
|
|
|
|
|
|
|
|
|
|||||
|
|
(15) |
|
|
00 |
(31) |
|
|
00 |
(47) |
|
|
00 |
||||
|
|
(d) |
Total partner's adjusted basis (Add lines 6(a) through 6(c)) |
|
|
|
|
|
|
||||||||
7. |
(16) |
|
|
00 |
(32) |
|
|
00 |
(48) |
|
|
00 |
|||||
Distributable share on partnership's net income for the year (Form 480.60 EC) (See instructions) |
|
|
|
|
|
|
|||||||||||
8. |
Available losses (The smaller of lines 5(c) or 6(d)) |
(17) |
|
|
00 |
(33) |
|
|
00 |
(49) |
|
|
00 |
||||
9. |
Total income (Add the amounts determined on line 7, Columns A through C. Transfer to Schedule R Individual, Part II, line 10) |
|
|
|
|
|
|
(50) |
|
|
00 |
||||||
|
|
|
|
|
|
|
|
|
|
||||||||
10. |
Total losses (Add the losses determined on line 8, Columns A through C. Transfer to Schedule R Individual, Part II, line 12) |
|
|
|
|
|
|
|
|
(51) |
|
|
00 |
||||
|
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|
|
Retention Period: Ten (10) years
Rev. Feb 20 19 |
Schedule R1 Individual - Page 2 |
Part III |
Adjusted Basis Determination of a Stockholder in one or more Corporations of Individuals |
98 |
Column A |
Column B |
Column C |
||
Indicate who is the partner or stockholder of the |
1 Taxpayer |
2 Spouse |
3 |
Both |
|
|
|
|
|
Type of taxable year |
(02)1 |
Calendar 2 |
Fiscal |
(17) 1 |
Calendar 2 |
Fiscal |
(32) |
1 |
Calendar 2 |
Fiscal |
|||||
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Name of entity |
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|
||
|
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(03) |
|
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(18) |
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(33) |
|
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|
|||
|
|
Employer identification number |
|
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|
|||||
|
|
(04) |
|
|
|
(19) |
|
|
|
(34) |
|
|
|
|
|||
|
|
Control number of Form 480.60 EC (Does not apply to Federal Schedule |
|
|
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|
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|
|
|||||
|
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|
|||
|
|
Electronic filing confirmation number of Form 480.60 EC (Does not apply to Federal Schedule |
(05) |
|
|
|
(20) |
|
|
|
(35) |
|
|
|
|
||
|
1. |
Adjusted basis at the end of the previous taxable year |
(06) |
|
|
00 |
(21) |
|
|
00 |
(36) |
|
|
|
00 |
||
|
2. |
Basis increase: |
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
(a) Stockholder’s distributable share on income and profits from current year (See instructions) |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
|
|
|
|
(b) Contributions made during the year |
(07) |
|
|
00 |
(22) |
|
|
00 |
(37) |
|
|
|
00 |
|
|
|
|
(c) Corporation of individual’s capital assets gain |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
|
|
|
|
(d) Exempt income |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
|
|
|
|
(e) Farming income deduction granted by Section 1033.12 of the Code |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
|
|
|
|
(f) Other income or gains (See instructions) |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
|
|
|
|
.........................................................................................................(g) Total basis increase (Add lines 2(a) through 2(f)) |
(08) |
|
|
00 |
(23) |
|
|
00 |
(38) |
|
|
|
00 |
|
|
3. |
Basis decrease: |
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
(a) Stockholder’s distributable share on corporation of individual’s loss used in previous year |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
|
|
|
|
(b) Corporation of individual’s capital assets loss |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
|
|
|
|
........................................................................................................................................(c) Distributions during the year |
(09) |
|
|
00 |
(24) |
|
|
00 |
(39) |
|
|
|
00 |
|
|
|
|
(d) Credits claimed in the preceding year (See instructions) |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
|
|
|
|
...........................................................................................................................(e) Withholding at source during the year |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
|
|
|
|
(f) Non admissible expenses for the year |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
|
|
|
|
..........................................................................(g) Distributable share on losses from exempt operations during the year |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
|
|
|
|
...........................................................(h) Stockholder's debts assumed and guaranteed by the corporation of individuals |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
|
|
|
|
.......................................................................................................(i) Total basis decrease (Add lines 3(a) through 3(h)) |
(10) |
|
|
00 |
(25) |
|
|
00 |
(40) |
|
|
|
00 |
|
|
4. |
Adjusted Basis (Subtract line 3(i) from the sum of lines 1 and 2(g). Transfer this amount to line 6(a)) |
(11) |
|
|
00 |
(26) |
|
|
00 |
(41) |
|
|
|
00 |
||
|
|
Part IV |
Determination of Net Income or Loss in one or more Corporations of Individuals |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5. |
(a) Stockholder’s distributable share on corporation of individual’s loss for the year |
(12) |
|
|
00 |
(27) |
|
|
00 |
(42) |
|
|
|
00 |
||
|
|
|
...............................................................................................(b) Loss carryover from previous years (See instructions) |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
|
|
|
|
.........................................................................................................................(c)Total losses (Add lines 5(a) and 5(b)) |
(13) |
|
|
00 |
(28) |
|
|
00 |
(43) |
|
|
|
00 |
|
|
6. |
....................................................................................................................................(a)Adjusted Basis (Part III, line 4) |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
||
|
|
|
(b) Corporation of individual’s debts under Tourism Incentives Act or Tourism Development Act attributable to stockholder |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
|
|
|
|
................................................(c) Corporation of individual's current debts assumed and guaranteed by the stockholder |
|
|
|
00 |
|
|
|
00 |
|
|
|
|
00 |
|
|
|
|
.......................................................................................(d) Total stockholder’s adjusted basis (Add lines 6(a) through 6(c)) |
(14) |
|
|
00 |
(29) |
|
|
00 |
(44) |
|
|
|
00 |
|
|
7. |
....................Distributable share on corporation of individual’s net income for the year (Form 480.60 EC)(See instructions) |
(15) |
|
|
00 |
(30) |
|
|
00 |
(45) |
|
|
|
00 |
||
|
8. |
Available losses (The smaller of lines 5(c) or 6(d)) |
(16) |
|
|
00 |
(31) |
|
|
00 |
(46) |
|
|
|
00 |
||
|
9. |
Total income (Add the amounts determined on line 7, Columns A through C. Transfer to Schedule R Individual, Part IV, line 10) |
|
|
|
|
|
|
(47) |
|
|
|
00 |
||||
|
10. |
Total losses (Add the losses determined on line 8, Columns A through C. Transfer to Schedule R Individual, Part IV, line 12) |
................................................................................. |
|
|
|
|
|
|
(48) |
|
|
|
00 |
|||
Retention Period: Ten (10) years
Schedule T Individual |
ADDITION TO THE TAX FOR FAILURE TO PAY |
2018 |
Rev. Feb 20 19 |
ESTIMATED TAX IN CASE OF INDIVIDUALS |
|
|
|
|
|
Taxable year beginning on _________________, _____ and ending on ________________, _____ |
|
|
|
|
Taxpayer's name |
|
Social Security Number |
|
|
|
COMPLETE THIS SCHEDULE ONLY IF YOU HAD THE OBLIGATION TO PAY ESTIMATED TAX. REFER TO THE INSTRUCTIONS OF THE RETURN UNDER THE TOPIC
"OBLIGATION TO PAY ESTIMATED TAX" TO VERIFY IF YOU WERE REQUIRED TO MAKE ESTIMATED TAX PAYMENTS.
|
Part I |
Determination of the Minimum Amount of Estimated Tax to Pay |
|
|
|
||
|
|
|
|
|
1. Tax liability (Add lines 14, 15, 19 and 22 of Part 3 of the return or lines 16, 17 and 21, Columns B and C of Schedule CO Individual and line 22 of |
|
|
|
Part 3 of the return) |
(01) |
|
2.Credits and overpayments (Add lines 17, 20, 23, 25A and 25B of Part 3 of the return and subtract lines 1 and 3 of Part III of Schedule B Individual. If you choose the optional computation of tax for married individuals living together and filing a joint return, add lines 19 and 22 of Schedule CO Individual
|
|
and lines 23, 25A and 25B, Part 3 of the return, and subtract lines 1 and 3 of Part III of Schedule B Individual) |
(02) |
|
|
3. |
Estimated tax (Subtract line 2 from line 1. If it is $1,000 or less, do not complete this Schedule) |
(03) |
|
|
4. |
Line 1 multiplied by 90%. If you are a farmer who exercised the option under Section 1061.22, multiply line 1 by 66 2/3% (See instructions) |
(04) |
|
|
5. |
Total tax determined as it appears on the income tax return from the previous year |
(05) |
|
|
6. |
Enter the smaller of lines 4 and 5, if you have filled an income tax return for the previous year. Otherwise, indicate the amount on line 4 (See instructions).. |
(06) |
|
|
7. |
Subtract line 2 from line 6 (If it is less than zero, enter zero). This is the minimum amount of estimated tax that you should have paid |
(07) |
|
|
|
Part II |
Addition to the Tax for Failure to Pay |
|
|
|
|
|
|
14
00
00
00
00
00
00
00
|
|
|
|
|
|
|
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|
|
Section A - Failure to Pay |
|
|
|
|
|
|
|
|
Due date |
|
|
|
|
|
|
|
|
||||||
(08) |
|
|
|
|
(a) |
|
|
|
|
(b) |
|
|
|
|
|
(c) |
|
|
|
|
|
(d) |
|
|
1 |
CALENDAR YEAR |
|
|
First Installment |
|
|
|
|
Second Installment |
|
Third Installment |
|
|
|
|
Fourth Installment |
|
|||||||
2 |
FISCAL YEAR (Enter the corresponding dates) |
(09) |
|
|
|
|
|
(17) |
|
|
|
|
(28) |
|
|
|
(39) |
|
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|
||||
|
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|
|
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|
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|
|
|
|
|
|
|
|
|
8. Amount of estimated tax per installment (See instructions) |
(10) |
|
|
00 |
|
(18) |
|
00 |
|
(29) |
00 |
|
(40) |
|
00 |
|
||||||||
|
|
00 |
|
(19) |
|
00 |
|
(30) |
00 |
|
(41) |
|
00 |
|
||||||||||
9. Amount of estimated tax paid per installment (See instructions) |
(11) |
|
|
|
|
|
|
|
|
|||||||||||||||
10. Payment date (See instructions) |
(12) |
|
|
|
|
|
(20) |
|
|
|
|
(31) |
|
|
|
(42) |
|
|
|
|||||
11. Line 17 from previous column |
|
|
|
|
(21) |
|
00 |
|
(32) |
|
00 |
(43) |
|
00 |
|
|||||||||
12. Add lines 9 and 11 |
(13) |
|
|
00 |
|
(22) |
|
00 |
|
(33) |
00 |
|
(44) |
|
00 |
|
||||||||
13. Subtract line 8 from line 12 (If it is less than zero, enter zero) |
(14) |
|
|
|
|
00 |
(23) |
|
00 |
|
(34) |
00 |
|
(45) |
|
00 |
|
|||||||
14. Failure to Pay (If line 13 is zero, subtract line 12 from line 8, otherwise, |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
enter zero) |
(15) |
|
|
|
|
00 |
(24) |
|
00 |
|
(35) |
|
00 |
(46) |
|
00 |
|
||||||
......................................................15. Add lines 14 and 16 from previous column |
|
|
|
|
|
|
(25) |
|
00 |
|
(36) |
00 |
|
|
|
|
|
|
||||||
16. If line 15 is equal or more than line 13, subtract line 13 from line 15 and go to line |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
||
|
11 of next column. Otherwise, go to line 17 |
|
|
|
|
|
|
(26) |
|
00 |
|
(37) |
00 |
|
|
|
|
|
|
|||||
17. Overpayment (If line 13 is more than line 15, subtract line 15 from line 13, and go |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
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|
||
|
to line 11 of next column. Otherwise, enter zero) |
(16) |
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00 |
(27) |
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(38) |
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Section B - Penalty |
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15 |
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18. Multiply line 14 by 10% |
(01) |
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(04) |
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(07) |
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19. If the date indicated on line 10 for any installment is after its due date and: |
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• line 18 is zero, multiply the result of line 8 less line 17 from previous column |
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by 10%; or |
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• line 18 is more than zero, multiply the result of line 8 less line 17 |
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from previous column by 10% and subtract the amount reflected on |
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line 18. (See instructions) |
(02) |
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(05) |
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(08) |
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(11) |
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(06) |
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(09) |
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(12) |
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20. Add lines 18 and 19 |
(03) |
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21. Addition to the Tax for Failure to Pay Estimated Tax (Add the amounts from |
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columns of line 20. Transfer to page 2, Part 3, line 28 of the return) |
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(20) |
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Retention Period: Ten (10) years |
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Schedule U |
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NET INCOME ATTRIBUTABLE TO PUERTO RICO |
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Rev. |
10.18 |
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SOURCES PURSUANT TO SECTION 1123(f) OF THE |
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20__ |
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PUERTO RICO INTERNAL REVENUE CODE OF 1994, |
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AS AMENDED |
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For the taxable year beginning on ____________, ____ and ending on ________________, _____ |
48 |
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Taxpayer's Name |
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Social Security or Employer Identification Number |
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Place of Residence or Incorporation |
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Part I |
Determination of Entire Net Income of the Nonresident Individual or Foreign Corporation or Partnership |
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1. |
Entire net income of the nonresident alien individual or foreign corporation or partnership (See instructions) …..…….……. |
(1) |
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2. |
Royalties (See instructions) ………………………………………………………………………… |
(2) |
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00 |
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3. |
Dividends (See instructions) …………………………………………………………………………….. |
(3) |
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00 |
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4. |
Net Operating Losses (See instructions) …...............................................................................… |
(4) |
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00 |
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5. |
Total Adjustments (Add lines 2 through 4) …………………………………………...................…………………………………... |
(5) |
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6. |
...Entire net income of the nonresident alien individual or foreign corporation or partnership (Subtract line 5 from line 1) |
(6) |
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Part II |
Computation of the Net Income Attributable to Puerto Rico Sources |
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1. |
Entire net income of the nonresident alien individual or foreign corporation or partnership (Part I, line 6) ............……….... |
(7) |
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00 |
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2. |
Property Factor (From Part III, line 3) ..………..…………………………....................……………… |
(8) |
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% |
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3. |
Payroll Factor (From Part IV, line 3) …………...……………………...………………………………… |
(9) |
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% |
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4. |
Sales Factor (From Part V, line 3) ……….………………………..……………………………… |
(10) |
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% |
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5. |
Purchases Factor (From Part VI, line 3) …...………………………………..………………………….. (11) |
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% |
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6. |
Add lines 2 through 5 ………………...…………………………………………………………...………. (12) |
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% |
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7. |
Divide line 6 by 4 …………………………………………..……………………………………………......................................….. (13) |
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% |
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8. |
Multiply line 1 by line 7……………………………………………………………………………………………….....................…... (14) |
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9. |
Taxable income from operations in Puerto Rico (See instructions. If any of those lines is an operating loss, enter zero |
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(15) |
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00 |
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10. |
Net Income Attributable to Puerto Rico Sources (Subtract line 9 from line 8. If line 9 is more than line 8, enter zero |
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line 8 is more than line 9, enter the difference here. See instructions) |
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(16) |
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00 |
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Part III |
Determination of the Property Factor |
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1. |
Average value of the real and tangible personal property used in Puerto Rico during the taxable year ……………......…….. (17) |
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00 |
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00 |
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2. |
Average value of the real and tangible personal property used everywhere during the taxable year ………………………….. (18) |
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% |
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3. |
Property Factor (Divide line 1 by line 2. Transfer to Part II, line 2) …..….........................…………………………………………. (19) |
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Part IV |
Determination of the Payroll Factor |
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1. |
Total compensation paid or accrued in Puerto Rico during the taxable year …………….....………………………….………… (20) |
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2. |
Total compensation paid or accrued everywhere during the taxable year …………………………………......……….………… (21) |
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3. |
Payroll Factor (Divide line 1 by line 2. Transfer to Part II, line 3) …........……………………………….............……………. (22) |
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Part V |
Determination of the Sales Factor |
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00 |
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1. |
Total sales in Puerto Rico during the taxable year ………............………………………………………..................……………. (23) |
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00 |
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2. |
Total sales everywhere during the taxable year ………………………………………………..........……………………………… (24) |
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% |
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3. |
Sales Factor (Divide line 1 by line 2. Transfer to Part II, line 4) ….…………………………………………………………………. (25) |
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Part VI |
Determination of the Purchases Factor |
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1. |
Total purchases in Puerto Rico during the taxable year ……………………………………..……………………………………... (26) |
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00 |
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00 |
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2. |
Total purchases everywhere during the taxable year …………………………………………………………………………………. (27) |
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% |
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3. |
Purchases Factor (Divide line 1 by line 2. Transfer to Part II, line 5) ….....…….….……………………………………………….. (28) |
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Part VII |
Computation of Income Effectively Connected with a Trade or Business Within Puerto Rico (Applies only to taxpayers |
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subject to the provisions of Reg. Art. |
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1. |
Net income from the sale or exchange of personal property manufactured or produced in whole or in part, within Puerto Rico (See instructions) (29) |
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00 |
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2. |
Income Effectively Connected with a Trade or Business Within Puerto Rico (Multiply line 1 by 50%, enter the result |
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here. See instructions) ……..................................……………………………………………………….............................................. (30) |
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00 |
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Retention Period: Ten (10) years
Schedule V Individual |
DETAIL OF NET OPERATING LOSSES FROM |
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Rev. Feb 20 19 |
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2018 |
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PREVIOUS YEARS |
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Taxable year beginning on __________, ______ and ending on __________, ______ |
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Taxpayer’s name |
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Social Security Number |
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Fill in one: (01) |
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Nature of the loss: (02) |
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94 |
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3 Industry or Business (Schedule K Individual) |
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5 Professions and Commissions (Schedule M Individual) |
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1 Taxpayer |
2 Spouse |
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4 Farming (Schedule L Individual) |
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6 Rent (Schedule N Individual) |
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Year in which the loss was |
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(A) |
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(B) |
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(C) |
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(D) |
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Loss incurred |
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Amount used in |
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Adjustment by Section |
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Amount available |
Expiration date |
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incurred |
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previous years |
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1033.14(b)(1)(E) |
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(Subtract Columns B and |
(Day / Month / Year) |
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(Day / Month / Year) |
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of the Code |
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C from Column A) |
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1 |
(03) |
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(15) |
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00 |
(28) |
00 |
(41) |
00 |
(54) |
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00 |
(67) |
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2 |
(04) |
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(16) |
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00 |
(29) |
00 |
(42) |
00 |
(55) |
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00 |
(68) |
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3 |
(05) |
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(17) |
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00 |
(30) |
00 |
(43) |
00 |
(56) |
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00 |
(69) |
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4 |
(06) |
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(18) |
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00 |
(31) |
00 |
(44) |
00 |
(57) |
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00 |
(70) |
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5 |
(07) |
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(19) |
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00 |
(32) |
00 |
(45) |
00 |
(58) |
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00 |
(71) |
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6 |
(08) |
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(20) |
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00 |
(33) |
00 |
(46) |
00 |
(59) |
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00 |
(72) |
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7 |
(09) |
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(21) |
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00 |
(34) |
00 |
(47) |
00 |
(60) |
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(73) |
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00 |
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8 |
(10) |
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(22) |
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00 |
(35) |
00 |
(48) |
00 |
(61) |
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(74) |
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00 |
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9 |
(11) |
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(23) |
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(36) |
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(49) |
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(62) |
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(75) |
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00 |
00 |
00 |
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00 |
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10 |
(12) |
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(24) |
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(37) |
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(63) |
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(76) |
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00 |
00 |
(50) |
00 |
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00 |
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11 |
(13) |
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(38) |
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(64) |
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(25) |
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00 |
00 |
(51) |
00 |
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00 |
(77) |
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12 |
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(65) |
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(14) |
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(26) |
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00 |
(39) |
00 |
(52) |
00 |
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00 |
(78) |
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Total (Transfer the total of |
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Column D to Schedules K, L, M |
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or N Individual, Part II, lines 9, |
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11, 7 or 6, as applicable) |
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(27) |
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00 |
(40) |
00 |
(53) |
00 |
(66) |
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00 |
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Retention Period: Ten (10) years
Schedule W Individual |
DETAIL OF DIRECT ESSENTIAL COSTS |
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Rev. Feb 20 19 |
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2018 |
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AND OTHER COSTS |
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Taxable year beginning on __________, ______ and ending on __________, ______ |
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Taxpayer’s name |
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Social Security Number |
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Fill in one: |
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1 Taxpayer |
2 Spouse |
Nature of the activity: |
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3 Industry or Business (Schedule K Individual) |
5 Professions and Commissions (Schedule M Individual) |
4 Farming (Schedule L Individual) |
6 Rent (Schedule N Individual) |
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Part I |
Detail of Direct Essential Costs |
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Description |
Amount |
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
A. Total direct essential costs (Transfer this amount to line 15, Part III of Schedules K and L Individual, to line 16, Part III of Schedule
M Individual or to line 14, Part III of Schedule N Individual, as applicable) .....................................................................................
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Retention Period: Ten (10) years
Rev. Feb 20 19Schedule W Individual - Page 2
Part II |
Detail of Others Costs |
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Description |
Amount |
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1 |
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00 |
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2 |
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00 |
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3 |
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00 |
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4 |
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00 |
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5 |
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00 |
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6 |
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00 |
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7 |
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00 |
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8 |
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00 |
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9 |
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00 |
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10 |
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00 |
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11 |
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00 |
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12 |
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00 |
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13 |
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00 |
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14 |
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00 |
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15 |
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00 |
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16 |
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00 |
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17 |
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00 |
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18 |
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00 |
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19 |
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00 |
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20 |
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00 |
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21 |
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00 |
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22 |
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00 |
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23 |
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00 |
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24 |
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00 |
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25 |
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00 |
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B. Total of other costs (Transfer this amount to line 25, Part III of Schedules K and L Individual, to line 26, Part III of Schedule M Individual |
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|
||
or to line 21, Part III of Schedule N Individual, as applicable) |
|
00 |
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Retention Period: Ten (10) years