Puerto Rico · Administrative guidance
Puerto Rico updates 2026 informative-return file layouts
On 27 October 2026, Puerto Rico’s Department of the Treasury published Publication No.26-03, updating SURI text-file specifications for tax-year 2026 informative returns. The guide was revised on 23 October.
- Official document:
- Publication26-03; SURI2026 informative-return specifications
- Development date:
- 2026-10-27
For payers preparing these returns, the changes concern reporting layouts rather than a new withholding-tax rate. Form 480.6D gains an “Other Payments Excluded from Gross Income” field; Form 480.7C adds an original-payee foreign identification field.[2]
Bank-fee fields are added to Forms 480.7E and 480.7F, not Form 480.7C. The guide also introduces Form 480.7H for ABLE accounts and updates related summary and employer-record coding.[2]
Files failing the technical specifications are rejected. An upload is not final confirmation: submissions are processed in an overnight batch, after which SURI supplies the confirmation number.[2]
Groups should identify the applicable form and tax year, update fixed-width fields and distinguish original from amended submissions. This technical publication does not itself establish a new payment obligation or general tax-rate change.[2]
Official sources
- [1] Official Publication26-03 record
Puerto Rico Treasury · Document date: 2026-10-27
Root/worker full33line officialrecord read; posted27October, business/employer/withholding-agent audiences.
- [2] Publication26-03 original developer guide
Puerto Rico Treasury · Document date: 2026-10-23
139pagePDF NOTwhollyread. Root/worker TOC/ImportantInformation/entireWhatIsNew pp2–12; filingreminders/FAQpp13–20; workerrecordexcerptsprinted48/87/92,visualpp8/14. 480.6Dexcludedpayments980–991;480.7CforeignID2318–2330;bankfees480.7E475–489/480.7F654–668. No rate/blanketdeadline inferred.