Puerto Rico Business State Tax Extension I Fiduciaries Filing Guide
Overview
Puerto Rico fiduciaries—including estates and trusts—are subject to state fiduciary income tax requirements, administered by the Puerto Rico Department of the Treasury. An extension of time to file requires submitting a state extension request before the original deadline.
How to Request a Filing Extension
To extend your Puerto Rico Fiduciaries filing deadline, you must submit the state extension form by the original due date. If approved, the extended filing deadline is October 15, 2025.
Payment Is Still Due by Original Deadline
Use the Unified Internal Revenue System (Sistema Unificado de Rentas Internas) to pay electronically. For mail-in payments, use Unified Internal Revenue System (Sistema Unificado de Rentas Internas) and send to:
Online only
Best Practices
- Use the state online payment portal for fast, convenient electronic payment.
- Set a reminder to file your completed Puerto Rico Fiduciaries return by October 15, 2025.
Final Thoughts
Unlike states with automatic extensions, Puerto Rico requires you to proactively request an extension. Submit your request before the original deadline and file your return by October 15, 2025.
Quick Reference Table
| State Abbreviation | PR |
| State Name | Puerto Rico |
| Business Entity Type | Fiduciaries |
| Extension Status | Action Required |
| Extended Due Date | October 15, 2025 |
| Other Information |
|
| Online Payment | Unified Internal Revenue System (Sistema Unificado de Rentas Internas) |
| Payment Voucher Form | Unified Internal Revenue System (Sistema Unificado de Rentas Internas) |
| State Payment Agency | Puerto Rico Department of the Treasury |
| Mailing Address with Payment | Online only |
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