2018 Tax Calendar

2018 Tax Calendar
Audit | Tax | Advisory | Outsourcing




2018 Tax Calendar
Kevane Grant Thornton LLP
2018 Tax Calendar
2018
      January               February               March                      April
S M T W T F S          S M T W T F S          S M T W T F S          S M T W T F S
  1 2 3 4 5 6           			    1 2 3          					 1 2 3            1 2 3 4 5 6 7
7 8 9 10 11 12 13      4 5 6    7 8 9 10      4 5 6 7 8 9 10         8 9 10 11 12 13 14
14 15 16 17 18 19 20   11 12 13 14 15 16 17   11 12 13 14 15 16 17   15 16 17 18 19 20 21
21 22 23 24 25 26 27   18 19 20 21 22 23 24   18 19 20 21 22 23 24   22 23 24 25 26 27 28
28 29 30 31            25 26 27 28            25 26 27 28 29 30 31   29 30


        May                   June                   July                    August
S M T W T F S          S M T W T F S          S M T W T F S          S M T W T F S
		  1 2 3 4 5          						1 2              1 2 3 4 5 6 7          				 1 2 3 4
6 7 8 9 10 11 12       3 4 5 6 7 8 9          8 9 10 11 12 13 14     5 6 7 8 9 10 11
13 14 15 16 17 18 19   10 11 12 13 14 15 16   15 16 17 18 19 20 21   12 13 14 15 16 17 18
20 21 22 23 24 25 26   17 18 19 20 21 22 23   22 23 24 25 26 27 28   19 20 21 22 23 24 25
27 28 29 30 31         24 25 26 27 28 29 30   29 30 31               26 27 28 29 30 31


     September             October               November               December
S M T W T F S          S M T W T F S          S M T W T F S          S M T W T F S
							1                 1 2 3 4 5 6          					 1 2 3            							1
2 3 4 5 6 7 8          7 8 9 10 11 12 13      4 5 6 7 8 9 10         2 3 4     5 6 7 8
9 10 11 12 13 14 15    14 15 16 17 18 19 20   11 12 13 14 15 16 17   9 10 11 12 13 14 15
16 17 18 19 20 21 22   21 22 23 24 25 26 27   18 19 20 21 22 23 24   16 17 18 19 20 21 22
23 24 25 26 27 28 29   28 29 30 31            25 26 27 28 29 30      23 24 25 26 27 28 29
30                                                                   30 31
2018 Tax Calendar
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                                                                                                                                  2018 Kevane Grant Thornton Tax Calendar i
2018 Tax Calendar
Disclaimer

This Tax Calendar and its content do not constitute advice. Clients should
not act solely on the basis of the material contained in this publication.
It is intended for information purposes only and should not be regarded
as specific advice. In addition, advice from proper consultant should be
obtained prior to taking action on any issue discussed in this calendar.

All the information contained in this Tax Calendar is as of press released
December 15, 2017.




                                                                             2018 Kevane Grant Thornton Tax Calendar ii
2018 Tax Calendar
2018 Tax Calendar

Table of contents                                                             Page                                                                                     Page

2018 Puerto Rico tax returns due dates                                         1-26   US individuals standard deduction for taxable year 2017                               37
  January 2018 to January 2019 Monthly Tax Due Dates and Calendars                    US estates and trusts income tax rates for taxable year 2017 and
                                                                                      US corporations income tax rates for taxable year 2017
2018 Federal tax returns due dates     			                                    27-28
 January 2018 to January 2019 Monthly Tax Due Dates                                   Puerto Rico special lower tax rates (for individuals)                                 38
                                                                                      Puerto Rico withholding taxes on payments to non-residents
General information                                                           29-30
                                                                                              - non-resident US citizens
 Deposit requirements (applicable to FICA, federal and Puerto Rico
                                                                                              - non-resident aliens
 income taxes)
                                                                                              - non-resident corporations
Puerto Rico income tax on individuals, estates and trusts                     31-32
                                                                                      Christmas bonus law 		                                                                    39
        - filing requirements
                                                                                             - employees contracted before January 26, 2017
        - regular tax
                                                                                             - employees contracted on or after January 26, 2017
        - personal exemptions
                                                                                      Household employees (Nanny Tax)
        - alternate basic tax (ABT) for individuals
        - gradual adjustment for individuals                                          Payroll tax information							                                                            40
 Quick checklist of deductions for Puerto Rico individual taxpayers
                                                                                      Deposit rules
  Are Social Security benefits taxable income?
                                                                                              - electronic filing requirements for Puerto Rico employers
  Capital gain rates applicable in Puerto Rico
                                                                                              - employer identification numbers by phone or online
Puerto Rico income tax for corporations and partnerships              33-34
                                                                                      Tax returns and forms for the Sales and Use Tax			                                 41-43
  Alternative minumum tax (AMT) on corporations
                                                                                              - most recent Sales and Use Tax changes up to 2017
  Audited financial statements and supplementary information
  requirements in Puerto Rico
                                                                                      Individuals tax returns instructions for filing			                                        44
Our publications and mobile application				                                     35
                                                                                      Corporations tax returns instructions for filing 			                                  45
US individuals income tax rates for taxable year 2017			                        36
                                                                                      Pass-through entities tax returns instructions for filing			                          46
        - single
        - married filing separately                                                   Withholding tax at source on payments for services rendered		                         47
        - married filing jointly and qualifying widow(er)                                     - general rule
        - head of household                                                                  - exclusions
                                                                                             - return and payment of tax withheld
                                                                                             - waivers
                                                                                             - activities not considered services

                                                                                      2018 Holidays / Contact Us 						                                                     48

                                                                                                                                  2018 Kevane Grant Thornton Tax Calendar iii
Audit | Tax | Advisory | Outsourcing

2018 Puerto Rico tax returns due dates
APPLICATION FOR EXEMPTION                January 15                             January 16 (cont.)                    January 31**
FROM PROPERTY TAXES
 Machinery, materials and                FORM 499 R-1                           FORM TSCH-1                           FORM 499R-2/W-2PR
 equipment available for                  (Electronic filing) Employer’s         Chauffeur’s (and other employees)     (Electronic filing) Employer’s
 installation (or in the process of       Monthly Deposit of Income Tax          Social Security – Quarterly           Withholding Statement for
 being installed) are considered          Withheld from Employees for the        payment.                              Calendar Year 2017 (a 30-day
 personal property. An application        month of December. If liability for   VOLUME OF BUSINESS TAX                 extension is available).
 for exemption can be filed within        the quarter is less than $500, no      Payment of second semester for       FORM 499 R-3
 30 days after receiving the              deposit is required.                   fiscal year 2017-2018.                (Electronic filing) 2017 Annual
 property. The exemption shall                                                  DEPOSIT OF THE SALES AND USE           Reconciliation Statement of
 expire as soon as the property is       January 16*                            TAX                                    Income Tax Withheld (a 30-day
 installed or placed in service, but     FORM 480.9                              First installment. Large              extension is available).
 will not be in effect for more than      Payment of Income Tax Withheld         taxpayers and merchants with         FORM 499 R-1B
 three (3) years after the property is    on dividends, partnerships             monthly sales tax deposits for the    (Electronic filing) Employer’s
 available for installation.              distributions, interest and 10%        prior year in excess of $2,000.       Quarterly Return of Income Tax
                                          penalty on IRA.                                                              Withheld – Quarter ended 12/31/17.
January 10, 2018                         FORM 480.9A                            January 22                            FORM SC 2788 A
FORM AS 2915.1 D                          (Electronic filing) Payment Voucher                                          (If filed by the donor)
 (Electronic filing through SURI)         of Tax Withheld on distributable      SALES AND USE TAX                      2017 P.R. Gift Tax Return (a 3-month
 Tax on Imports Monthly Return and        profits to stockholders of             Monthly Municipal Return and          automatic extension is available).
 payment.                                 Subchapter N Corporations,             payment.                              (A 6-month automatic extension is
FORM AS 2970.1                            estimated net income from             FORM AS 2915.1                         available if the applicant is outside
 (Electronic filing through SURI)         Special Partnerships, Partnerships     (Electronic filing through SURI)      of P.R.)
 Declaration of Imports. Non-             and judicial or extra judicial         Sales and Use Tax Monthly Return     FORM PR-UI-10 and PR-UI-10A
 bonded importers - filed and             indemnification.                       and payment. (Includes Basic -        P.R. Unemployment Insurance and
 paid on the date of introduction of     FORM 480.31                             SUT, preexisting contracts and        Disability Benefits - Quarter ended
 items. Bonded importers - filed on       (Electronic filing) Deposit coupon     auctions, and Special 4% SUT).        12/31/17. (Electronic filing also
 the date of introduction. Payment        of Income Tax Withheld at Source      FORM CFSE 693                          available).
 is extended to the 10th day of the       from Non-resident persons for the      Workmen’s Compensation               DEPOSIT OF THE SALES AND USE
 month following the month of             month of December.                     Insurance Premium. Payment of        TAX
 introduction.                           FORM 480.32                             second installment for fiscal year    Second installment. Large
FORM 480.9A                               (Electronic filing) Deposit            2017-2018.                            taxpayers and merchants with
 Payment Voucher of Tax Withheld          coupon of Income Tax Withheld                                                monthly sales tax deposits for the
 on services rendered.                    on Royalties, for the month of                                               prior year in excess of $2,000.
FORM SC 2225                              December, paid to Non-residents
                                          under section 6(k) of the Tax         Note
 Monthly Excise Tax Return and
 payment.                                 Incentives Act of 1998.                *Extended due date for the Payment of Second Installment of Puerto Rico
                                         FORM 480.E-1                             Individual Income Tax Return for 2016 taxable year and Form 480.20, Form
                                          (Electronic filing) 2017 P.R.           480.30(II), Form 482.0, Form 480.7(OE) and Form 480.80 that were due on
                                          Individual Estimated Tax Payment        October 16, 2017, as a result of the passing of Hurricane María.
                                          Voucher - Fourth Installment.         **Extended due date for Form 499R-1B for the quarter ended September 30,
                                                                                  2017, as a result of the passing of Hurricane María.



                                                                                                                          2018 Kevane Grant Thornton Tax Calendar 1
Sunday                Monday                 Tuesday        Wednesday       Thursday                  Friday                             Saturday
		 1                                                    2               3              4                                  5                                 6




                    New Year’s Day                                                                                                   Three Kings’ Day

          7                           8                 9           10                 11                             12                                13




         14		                        15                16           17                 18                            19                                 20




                Martin Luther King Jr. Day

         21                          22                23           24             25                                26                                 27




         28                          29                30           31                           December 2017                      February 2018
                                                                                            S M       T W T F             S    S M T          W    T    F       S
                                                                                            			        			1               2    				                1    2       3

                                                                                            3    4    5    6    7    8    9    4    5    6    7    8    9    10

                                                                                            10   11   12   13   14   15   16   11   12   13   14   15   16      17

                                                                                            17   18   19   20   21   22 23     18   19   20   21   22   23 24

                                                                                            24   25   26   27   28   29 30     25   26   27   28

                                                                                            31


     January
     January 2018
             2018                                                                                          2018 Kevane Grant Thornton Tax Calendar 2
Audit | Tax | Advisory | Outsourcing




February 12                                          February 15 (cont.)                                 February 28 (cont.)
FORM AS 2915.1 D                                     FORM 480.31                                         FORM 480.6B
 (Electronic filing through SURI) Tax on Imports      (Electronic filing) Deposit coupon of Income        (Electronic filing) Informative Return – Income
 Monthly Return and payment.                          Tax Withheld at Source from Non-resident            Subject to Withholding.
FORM AS 2970.1                                        persons for the month of January.                  FORM 480.6B.1
 (Electronic filing through SURI) Declaration of     FORM 480.32                                          (Electronic filing) Annual Reconciliation
 Imports. Non-bonded importers - filed and            (Electronic filing) Deposit coupon of Income        Statement of Income Subject to Withholding.
 paid on the date of introduction of items.           Tax Withheld on Royalties, for the month of        FORM 480.6D
 Bonded importers - filed on the date of              January, paid to Non-residents under section        (Electronic filing) Informative Return – Exempt
 introduction. Payment is extended to the             6(k) of the Tax Incentives Act of 1998.             Income and Exempt Income Subject to
 10th day of the month following the month of        PERSONAL PROPERTY                                    Alternate Basic Tax.
 introduction.                                       ESTIMATED TAX PAYMENT                               FORM SC 2788 A
FORM 480.9A                                           (Electronic filing on www.crimpr.net)               (If filed by the donee)
 Payment Voucher of Tax Withheld on services          2017 Third Installment.                             2017 P.R. Gift Tax Return (a 3-month automatic
 rendered.                                           DEPOSIT OF THE SALES AND USE TAX                     extension is available). (A 6-month automatic
FORM SC 2225                                          First installment. Large taxpayers and              extension is available if the applicant is
 Monthly Excise Tax Return and payment.               merchants with monthly sales tax deposits for       outside of P.R.).
                                                      the prior year in excess of $2,000.                DEPOSIT OF THE SALES AND USE TAX
February 15                                                                                               Second installment. Large taxpayers and
FORM 499 R-1                                         February 20                                          merchants with monthly sales tax deposits for
 (Electronic filing) Employer’s Monthly Deposit      SALES AND USE TAX                                    the prior year in excess of $2,000.
 of Income Tax Withheld from Employees for the        Monthly Municipal Return and payment.
 month of January. If liability for the quarter if   FORM AS 2915.1
 less than $500, no deposit is required.              (Electronic filing through SURI) Sales and Use
FORM 480.9                                            Tax Monthly Return and payment. (Includes
 Payment of Income Tax Withheld on dividends,         Basic - SUT, preexisting contracts and auctions,
 partnerships distributions, interest and 10%         and Special 4% SUT).
 penalty on IRA.
FORM 480.9A                                          February 28                                              “In the middle of difficulty
 (Electronic filing) Payment Voucher of                                                                            lies opportunity.”
                                                     FORM 480.5
 Tax Withheld on distributable profits to
                                                      (Electronic filing) Summary of Informative
 stockholders of Subchapter N Corporations,                                                                                                   Albert Einstein
                                                      Returns.
 estimated net income from Special
 Partnerships, Partnerships and judicial or extra    FORM 480.6A
 judicial indemnification.                            (Electronic filing) Informative Return - Income
                                                      Not Subject to Withholding.




                                                                                                                        2018 Kevane Grant Thornton Tax Calendar 3
Sunday          Monday                Tuesday          Wednesday                Thursday                  Friday                             Saturday
					1                                                                                                                        2                                   3




          4                     5                6                          7              8                                  9                              10




         11                     12              13                      14                 15                            16                                   17




                                                     Ash Wednesday and
                                                      St. Valentine’s Day

         18                     19              20                      21                 22                            23                                  24




              Presidents’ Day

         25                     26              27                     28                             January 2018                           March 2018
                                                                                                 S   M    T    W    T    F    S    S    M T W T              F    S
                                                                                                		    1   2    3    4    5     6       				1                  2   3

                                                                                                7    8    9    10   11   12   13   4    5     6    7    8    9    10

                                                                                                14   15   16   17   18   19 20     11   12    13   14   15   16    17

                                                                                                21   22   23   24   25   26 27     18   19    20   21   22   23    24

                                                                                                28   29   30   31                  25   26    27   28   29   30 31




                                     February 2018
                                     February 2018                                                             2018 Kevane Grant Thornton Tax Calendar 4
Audit | Tax | Advisory | Outsourcing




March 2                                               March 15 (cont.)                                    March 15 (cont.)
FORM 499R-2/W-2PR                                     FORM 480.9                                          DEPOSIT OF THE SALES AND USE TAX
 (Electronic filing) Employer’s Withholding            Payment of Income Tax Withheld on dividends,        First installment. Large taxpayers and
 Statement for Calendar Year 2017, if the 30-day       partnerships distributions, interest and 10%        merchants with monthly sales tax deposits for
 extension was obtained.                               penalty on IRA.                                     the prior year in excess of $2,000.
FORM 499 R-3                                          FORM 480.9A
 (Electronic filing) 2017 Annual Reconciliation        (Electronic filing) Payment Voucher of
                                                                                                          March 20
 Statement of Income Tax Withheld, if the 30-          Tax Withheld on distributable profits to           SALES AND USE TAX
 day extension was obtained.                           stockholders of Subchapter N Corporations,          Monthly Municipal Return and payment.
                                                       estimated net income from Special                  FORM AS 2915.1
March 12                                               Partnerships, Partnerships and judicial or extra    (Electronic filing through SURI) Sales and Use
                                                       judicial indemnification.                           Tax Monthly Return and payment. (Includes
FORM AS 2915.1 D                                      FORM 480.31                                          Basic - SUT, preexisting contracts and auctions,
 (Electronic filing through SURI) Tax on Imports       (Electronic filing) Deposit coupon of Income        and Special 4% SUT).
 Monthly Return and payment.                           Tax Withheld at Source from Non-resident
FORM AS 2970.1                                         persons for the month of February.
 (Electronic filing through SURI) Declaration         FORM 480.32
 of Imports. Non-bonded importers - filed              (Electronic filing) Deposit coupon of Income
 and paid on the date of introduction of               Tax Withheld on Royalties, for the month of
 items. Bonded importers - filed on the date           February, paid to Non-residents under Section
 of introduction. Payment is extended to the           6(k) of the Tax Incentives Act of 1998.
 10th day of the month following the month of
 introduction.                                        FORM 480.20(EC)
                                                       2017 P.R. Informative Income Tax Return
FORM 480.9A                                            Pass-Through Entity (Partnership, Special
 Payment Voucher of Tax Withheld on services           Partnership and Corporation of Individuals)
 rendered.                                             (calendar year pass-through entities) (a
FORM SC 2225                                           3-month automatic extension is available).
 Monthly Excise Tax Return and payment.                (A 6-month automatic extension is available if
                                                       receiving a Federal K-1).
March 15                                              FORM 480.80(F)
                                                       2017 Revocable Trust or Grantor Trust
FORM 499 R-1                                           Informative Income Tax Return (calendar year)
 (Electronic filing) Employer’s Monthly Deposit        (a 3-month automatic extension is available).
 of Income Tax Withheld from Employees for the         (A 6-month automatic is available if receiving a
 month of February. If liability for the quarter is
 less than $500, no deposit is required.               Federal K-1).




                                                                                                                         2018 Kevane Grant Thornton Tax Calendar 5
Sunday                                Monday                   Tuesday        Wednesday        Thursday               Friday                     Saturday

February 2018 April 2018                                                                                                   1                  2                                 3
S M T W T                   F    S    S    M    T    W    T    F    S
					1                      2    3    1    2    3    4    5    6    7

4    5      6    7    8     9    10   8    9    10   11   12   13   14

11   12     13   14   15    16   17   15   16   17   18   19   20   21

18   19    20    21   22   23 24      22   23   24   25   26   27 28

25   26     27   28                   29   30



                             4                                  5                   6               7                  8                      9                            10




                            11                                 12                  13           14                    15                     16                                17




          Daylight Saving
            Time Begins                                                                                                                                    St. Patrick’s Day

                           18                                  19                  20           21                    22                     23                            24




                                                                                                        Emancipation Day

                           25                                  26                  27           28                   29                      30                            31




          Palm Sunday                                                                                                          Good Friday


                                                                                                March 2018
                                                                                                March 2018                          2018 Kevane Grant Thornton Tax Calendar 6
Audit | Tax | Advisory | Outsourcing

April 2                                      April 16                                  April 16 (cont.)                           April 16 (cont.)
FORM 480.60 EC                               FORM 480.9                                FORM 480.E-1                               FORM 480.6C
 Informative Returns to Partners of           Payment of Income Tax Withheld             (Electronic filing) 2018 P.R.             (Electronic filing) Informative
 Special Partnerships, Shareholders           on dividends, partnerships                 Individual, Corporation and               Return - Income Subject to
 of Corporation of Individuals                distributions, interest and 10%            Partnership (calendar year                Withholding - Non-resident
 and Partnerships (calendar year              penalty on IRA.                            corporations and partnerships)
 entities), (a 30-day automatic              FORM 480.9A                                 Estimated Tax Payment Voucher -          April 20
 extension is available).                     (Electronic filing) Payment                First Installment.
FORM 480.60(F)                                voucher of Income Tax Withheld                                                      SALES AND USE TAX
                                                                                       FORM 480.7(OE)                              Monthly Municipal Return and
 Revocable Trust or Grantor Trust             on distributable profits to                2017 P.R. Informative Return for
 Informative Return (a 30-day                 stockholders of Subchapter N                                                         payment.
                                                                                         Income Tax Exempt Organizations
 automatic extension is available).           Corporations, estimated net                (calendar year corporations) (a          FORM AS 2915.1
DEPOSIT OF THE SALES AND USE                  income from Special Partnerships,          3-month automatic extension is            (Electronic filing through SURI)
                                              Partnerships and judicial or extra         available). (A 6-month automatic          Sales and Use Tax Monthly Return
TAX                                           judicial indemnification.                                                            and payment. (Includes Basic - SUT,
 Second installment. Large                                                               extension is available if receiving a
                                             FORM 480.30                                 Federal K-1).                             preexisting contracts and auctions,
 taxpayers and merchants with                 (Electronic filing) Non-resident                                                     and Special 4% SUT).
 monthly sales tax deposits for the                                                    FORM 480.80
                                              Annual Return of Income Tax
 prior year in excess of $2,000.              Withheld at Source.
                                                                                         2017 P.R. Fiduciary Income Tax
                                                                                         Return (Estate or Trust) (a 3-month
                                                                                                                                  April 23
                                             FORM 480.31
April 10                                      (Electronic filing) Deposit coupon
                                                                                         automatic extension is available).
                                                                                         (A 6-month automatic extension is
                                                                                                                                  VOLUME OF BUSINESS
                                                                                                                                  DECLARATION (MUNICIPAL
FORM AS 2915.1 D                              of Income Tax Withheld at Source           available if receiving a Federal K-1).
                                              from Non-resident persons for the                                                   LICENSE TAX)
 (Electronic filing through SURI) Tax                                                  FORM 482.0(C)                                Payment is due on or before
 on Imports Monthly Return and                month of March.
                                                                                         2017 P.R. Composite Return                 4/23/18 in order to obtain the 5%
 payment.                                    FORM 480.32                                 Partners and Individual Members            statutory discount (a 6-month
FORM AS 2970.1                                (Electronic filing) Deposit coupon         of Partnerships and Limited                extension is available).
 (Electronic filing through SURI)             of Income Tax Withheld on                  Liability Companies (a 3-month
                                              Royalties, for the month of March,
 Declaration of Imports. Non-
 bonded importers - filed and                 paid to Non-residents under
                                                                                         automatic extension is available).       April 30
                                              Section 6(k) of the Tax Incentives       CORPORATE ANNUAL REPORT
 paid on the date of introduction of                                                     (Electronic filing) 2017 Limited         FORM 499 R-1B
 items. Bonded importers - filed on           Act of 1998.                                                                         (Electronic filing) Employer’s
                                                                                         Liability Corporations Annual
 the date of introduction. Payment           FORM 480.20 and 480.30(II)                  Report (a 60-day extension is             Quarterly Return of Income Tax
 is extended to the 10th day of the           2017 P.R. Corporation Income Tax           available).                               Withheld - Quarter ended 3/31/18.
 month following the month of                 Return and 2017 Exempt Businesses                                                   DEPOSIT OF THE SALES AND USE
 introduction.                                Income Tax Return (calendar              LIMITED LIABILITY COMPANY’S
                                              year corporations) (a 3-month            ANNUAL FEE                                 TAX
FORM 480.9A                                                                                                                        Second installment. Large
 Payment Voucher of Tax Withheld              automatic extension is available).         (Electronic filing) 2017 LLCs Annual
                                              (A 6-month automatic extension is          Fee (no extension is available).          taxpayers and merchants with
 on services rendered.                        available if receiving a Federal K-1).                                               monthly sales tax deposits for the
FORM SC 2225                                                                           FORM TSCH-1                                 prior year in excess of $2,000.
 Monthly Excise Tax Return and
                                             FORM 482.0                                  Chauffeur’s (and other
                                              2017 P.R. Individual Income Tax            employees’) Social Security-             FORM PR-UI-10 and PR UI-10A
 payment.                                     Return (a 3-month automatic                                                          P.R. Unemployment Insurance and
                                                                                         Quarterly payment.
                                              extension is available). (A 6-month                                                  Disability Benefits - Quarter ended
April 15                                      automatic extension is available         DEPOSIT OF THE SALES AND USE                3/31/18. (Electronic filing also
                                              if individual receiving a Federal        TAX                                         available).
FORM 499 R-1                                  K-1). Payment of first installment         First installment. Large taxpayers       FORM SC 2788 A
 (Electronic filing) Employer’s Monthly       of the Individual Income Tax Return        and merchants with monthly sales          (If filed by the donor)
 Deposit of Income Tax Withheld from          for 2017 taxable year.                     tax deposits for the prior year in        2017 P.R. Gift Tax Return, if the
 Employees for the month of March.           Last day to elect the 10% tax               excess of $2,000.                         3-month automatic extension was
 If liability for the quarter is less than   withholding on interest.                                                              obtained.
 $500, no deposit is required.
                                                                                                                                      2018 Kevane Grant Thornton Tax Calendar 7
Sunday                Monday        Tuesday        Wednesday               Thursday                   Friday                                 Saturday
                 1              2             3                       4               5                                   6                                       7




Easter Sunday

                8               9             10                      11              12                             13                                      14




                15             16             17                      18              19                             20                                      21




                22             23             24                  25                  26                             27                                      28




                                                    Administrative
                                                   Professional Day

                29             30                                                                    March 2018                              May 2018
                                                                                           S M T W T                 F        S    S M        T    W    T    F        S
                                                                                           					1                    2        3    			        1    2    3    4        5

                                                                                           4    5      6   7    8    9    10       6    7     8    9    10   11   12

                                                                                           11   12    13   14   15   16       17   13   14    15   16   17   18   19

                                                                                           18   19    20   21   22   23 24 20           21   22    23   24   25 26

                                                                                           25   26    27   28   29   30 31         27   28   29    30   31




                 April 2018                                                                                2018 Kevane Grant Thornton Tax Calendar 8
Audit | Tax | Advisory | Outsourcing




May 2                                                   May 15 (cont.)                                       May 16
FORM 480.60(F)                                          FORM 480.9A                                          EXEMPT CORPORATE ANNUAL REPORT
 Revocable Trust or Grantor Trust Informative            (Electronic filing) Payment Voucher of               For calendar year corporations that filed the
 Return, if the 30-day automatic extension was           Tax Withheld on distributable profits to             Exempt Businesses Income Tax Return, Form
 obtained.                                               stockholders of Subchapter N Corporations,           480.30(II) on April 16, 2018., 2
                                                         estimated net income from Special                   EXEMPT ANNUAL REPORT
May 10                                                   Partnerships, Partnerships and judicial or extra    (ACT 22-2012)
                                                         judicial indemnification.                            Exempt Individuals that filed the Income Tax
FORM AS 2915.1 D
 (Electronic filing through SURI) Tax on Imports        FORM 480.31                                           Return, Form 482.0 on April 16, 2018.
 Monthly Return and payment.                             (Electronic filing) Deposit coupon of Income
FORM AS 2970.1                                           Tax Withheld at Source from Non-resident
                                                         persons for the month of April.
                                                                                                             May 21
 (Electronic filing through SURI) Declaration of
 Imports. Non-bonded importers - filed and              FORM 480.32                                          SALES AND USE TAX
                                                         (Electronic filing) Deposit coupon of Income         Monthly Municipal Return and payment.
 paid on the date of introduction of items.
 Bonded importers - filed on the date of                 Tax Withheld on Royalties, for the month of         FORM AS 2915.1
 introduction. Payment is extended to the                April, paid to Non-residents under Section 6(k)      (Electronic filing through SURI)
 10th day of the month following the month of            of the Tax Incentives Act of 1998.                   Sales and Use Tax Monthly Return and
 introduction.                                          FORM AS-29                                            payment. (Includes Basic - SUT, preexisting
                                                         (Electronic filing on www.crimpr.net)                contracts and auctions, and Special 4% SUT).
FORM SC 2225
 Monthly Excise Tax Return and payment.                  2017 Personal Property Tax Return (5%
FORM 480.9A                                              discount granted if estimated tax installments      May 31
                                                         were paid or total liability was satisfied before
 Payment Voucher of Tax Withheld on services                                                                 FORM SC 2788 A
                                                         the due date). (A 3-month automatic extension
 rendered.                                                                                                    (If filed by the donee)
                                                         is available).
                                                        PERSONAL PROPERTY                                     2017 P.R. Gift Tax Return, if the 3-month
May 15                                                  ESTIMATED TAX PAYMENT
                                                                                                              automatic extension was obtained.
FORM 499 R-1                                             (Electronic filing on www.crimpr.net)               DEPOSIT OF THE SALES AND USE TAX
 (Electronic filing) Employer’s Monthly Deposit          2017 Fourth Installment.                             Second installment. Large taxpayers and
 of Income Tax Withheld from Employees for the                                                                merchants with monthly sales tax deposits for
                                                        DEPOSIT OF THE SALES AND USE TAX                      the prior year in excess of $2,000.
 month of April. If liability for the quarter is less    First installment. Large taxpayers and
 than $500, no deposit is required.                      merchants with monthly sales tax deposits for
FORM 480.9                                               the prior year in excess of $2,000.
 Payment of Income Tax Withheld on dividends,
 partnerships distributions, interest and 10%
 penalty on IRA.

                                                             “Small opportunities are aften the beginning of great experiences.”
                                                                                                                                                Demosthenes




                                                                                                                            2018 Kevane Grant Thornton Tax Calendar 9
Sunday              Monday              Tuesday        Wednesday       Thursday                  Friday                              Saturday
			 1                                                              2              3                               4                                   5




               6                    7             8                9              10                             11                                  12




               13                  14             15           16                 17                             18                                  19




Mother’s Day

               20                  21             22           23                 24                             25                                  26




               27                  28             29           30                 31             April 2018                          June 2018
                                                                                       S    M     T    W    T    F    S    S M T W T F                    S
                                                                                       1    2     3    4    5    6    7    						1                        2

                                                                                       8    9     10   11   12   13   14   3    4     5    6    7    8    9

                                                                                       15   16    17   18   19   20   21   10   11    12   13   14   15   16

                                                                                       22   23   24    25   26   27 28     17   18    19   20   21   22 23

                                                                                       29   30                             24   25    26   27   28   29 30
                    Memorial Day


                                        May 2018                                                       2018 Kevane Grant Thornton Tax Calendar 10
Audit | Tax | Advisory | Outsourcing




June 11                                               June 15 (cont.)
FORM AS 2915.1 D                                      FORM 480.31
 (Electronic filing through SURI) Tax on Imports       (Electronic filing) Deposit coupon of Income Tax
 Monthly Return and payment.                           Withheld at Source from Non-resident persons
FORM AS 2970.1                                         for the month of May.
 (Electronic filing through SURI) Declaration of      FORM 480.32
 Imports. Non-bonded importers - filed and             (Electronic filing) Deposit coupon of Income Tax
 paid on the date of introduction of items.            Withheld on Royalties, for the month of May,
 Bonded importers - filed on the date of               paid to Non-residents under Section 6(k) of the
 introduction. Payment is extended to the              Tax Incentives Act of 1998.
 10th day of the month following the month of         FORM 480.E-1
 introduction.                                         (Electronic filing) 2018 P.R. Individual,
FORM 480.9A                                            Corporation and Partnership (calendar year
 Payment Voucher of Tax Withheld on services           corporations and partnerships) Estimated Tax
 rendered.                                             Payment Voucher - Second Installment.
FORM SC 2225                                          DEPOSIT OF THE SALES AND USE TAX
 Monthly Excise Tax Return and payment.                First installment. Large taxpayers and
                                                       merchants with monthly sales tax deposits for
June 15                                                the prior year in excess of $2,000.

CORPORATE ANNUAL REPORT                               FORM 480.20(EC)
 (Electronic filing) 2017 Corporate Annual             2017 P.R. Informative Income Tax Return
 Report, if the 60-day extension was obtained (a       Pass-Through Entity (Partnership, Special
 30-day additional extension is available).            Partnership and Corporation of Individuals), if
                                                       the 3-month automatic extension was obtained
FORM 499 R-1                                           (calendar year pass-through entities).
 (Electronic filing) Employer’s Monthly Deposit
 of Income Tax Withheld from Employees for the        FORM 480.80(F)
 month of May. If liability for the quarter is less    2017 Revocable Trust or Grantor Trust
 than $500, no deposit is required.                    Informative Income Tax Return, if the 3-month
                                                       automatic extension was obtained.
FORM 480.9
 Payment of Income Tax Withheld on dividends,
 partnerships distributions, interest and 10%
                                                      June 20
 penalty on IRA.                                      SALES AND USE TAX
FORM 480.9A                                            Monthly Municipal Return and payment.
 (Electronic filing) Payment Voucher of               FORM AS 2915.1
 Tax Withheld on distributable profits to              (Electronic filing through SURI) Sales and Use
 stockholders of Subchapter N Corporations,            Tax Monthly Return and payment. (Includes
 estimated net income from Special                     Basic - SUT, preexisting contracts and auctions,
 Partnerships, Partnerships and judicial or extra      and Special 4% SUT).
 judicial indemnification.




                                                                                                            2018 Kevane Grant Thornton Tax Calendar 11
Sunday                              Monday                    Tuesday        Wednesday       Thursday        Friday                    Saturday
          May 2018                            July 2018                                                                             1                                 2
S M         T   W    T    F    S    S    M     T    W    T    F    S
			         1   2    3    4    5    1    2     3    4    5    6    7

6    7      8   9    10   11   12   8    9     10   11   12   13   14

13   14    15   16   17   18   19   15   16    17   18   19   20   21

20   21    22   23   24   25 26     22   23    24   25   26   27 28

27   28    29   30   31             29   30    31



                           3                                   4                  5                6               7               8                                  9




                          10                                  11                  12           13                 14             15                               16




                          17                                  18                  19           20                 21             22                              23




          Father’s Day

                          24                                  25                  26           27                 28             29                              30




                                                                                                   June 2018             2018 Kevane Grant Thornton Tax Calendar 12
Audit | Tax | Advisory | Outsourcing




July 2                                 July 16                                July 16 (cont.)                         July 20 (cont.)
DEPOSIT OF THE SALES AND USE           CORPORATE ANNUAL REPORT                FORM 480.7(OE)                          FORM AS 2915.1
TAX                                     (Electronic filing) 2017 Corporate     2017 P.R. Informative Return for        (Electronic filing through SURI)
 Second installment. Large              Annual Report, if the 30-day           Income Tax Exempt Organizations,        Sales and Use Tax Monthly Return
 taxpayers and merchants with           additional extension was obtained.     if the 3-month automatic extension      and payment. (Includes Basic -
 monthly sales tax deposits for the    FORM 480.9                              was obtained (calendar year             SUT, preexisting contracts and
 prior year in excess of $2,000.        Payment of Income Tax Withheld         entities).                              auctions, and Special 4% SUT).
                                        on dividends, partnerships            FORM 480.80                             FORM CFSE 693
July 10                                 distributions, interest and 10%        2017 P.R. Fiduciary Income Tax          Annual Payroll Statement to the
                                        penalty on IRA.                        Return (Estate or Trust), if the        State Insurance Fund of Puerto
FORM AS 2915.1 D                                                               3-month automatic extension was         Rico. Workmen’s Compensation
 (Electronic filing through SURI)      FORM 480.9A
                                        (Electronic filing) Payment Voucher    obtained.                               Insurance Premium. Payment of
 Tax on Imports Monthly Return and                                                                                     first installment for fiscal year
 payment.                               of Tax Withheld on distributable      FORM 482.0(C)
                                        profits to stockholders of             2017 P.R. Composite Return              2018-2019.
FORM AS 2970.1                          Subchapter N Corporations,             Partners and Individual Members
 (Electronic filing through SURI)       estimated net income from              of Partnerships and Limited            July 31
 Declaration of Imports. Non-           Special Partnerships, Partnerships     Liability Companies, if the 3-month
 bonded importers - filed and                                                                                         FORM 499 R-1B
                                        and judicial or extra judicial         automatic extension was obtained.        (Electronic filing) Employer’s
 paid on the date of introduction of    indemnification.
 items. Bonded importers - filed on                                           FORM TSCH-1                               Quarterly Return of Income
 the date of introduction. Payment     FORM 480.31                             Chauffeur’s (and other                   Tax Withheld – Quarter ended
 is extended to the 10th day of the     (Electronic filing) Deposit coupon     employees’) Social Security -            6/30/18.
 month following the month of           of Income Tax Withheld at Source       Quarterly payment.                     FORM SC 2788 A
 introduction.                          from Non-resident persons for the     VOLUME OF BUSINESS TAX                  (If filed by the donor)
                                        month of June.                         Payment of first semester for fiscal     2017 P.R. Gift Tax Return, if the
FORM 480.9A
 Payment Voucher of Tax Withheld       FORM 480.32                             year 2018-2019 without the 5%            6-month automatic extension was
                                        (Electronic filing) Deposit coupon     statutory discount, if full payment      obtained.
 on services rendered.
                                        of Income Tax Withheld on              was not made with extension            FORM PR-UI-10 and PR-UI-10A
FORM 2225                               Royalties, for the month of June,      request.
 Monthly Excise Tax Return and                                                                                          P.R. Unemployment Insurance
                                        paid to Non-residents under           DEPOSIT OF THE SALES AND USE              and Disability Benefits - Quarter
 payment.                               Section 6(k) of the Tax Incentives    TAX                                       ended 6/30/18. (Electronic filing
                                        Act of 1998.
July 15                                FORM 480.20 and 480.30(II)
                                                                               First installment. Large taxpayers
                                                                               and merchants with monthly sales
                                                                                                                        also available).
                                                                                                                      DEPOSIT OF THE SALES AND USE
FORM 499 R-1                            2017 P.R. Corporation Income Tax       tax deposits for the prior year in     TAX
 (Electronic filing) Employer’s         Return and 2017 Exempt Businesses      excess of $2,000.                        Second installment. Large
 Monthly Deposit of Income Tax          Income Tax Return, if the 3-month                                               taxpayers and merchants with
 Withheld from Employees for
 the month of June. If liability for
                                        automatic extension was obtained
                                        (calendar year corporations).
                                                                              July 20                                   monthly sales tax deposits for the
                                                                                                                        prior year in excess of $2,000.
 the quarter is less than $500, no     FORM 482.0                             SALES AND USE TAX
 deposit is required.                   2017 P.R. Individual Income Tax        Monthly Municipal Return and
                                        Return, if the 3-month automatic       payment.
                                        extension was obtained.



                                                                                                                          2018 Kevane Grant Thornton Tax Calendar 13
Sunday        Monday        Tuesday        Wednesday                Thursday                   Friday                             Saturday
          1            2              3                        4               5                               6                                       7




                                            Independence Day

         8              9             10                       11              12                             13                                   14




         15            16             17                    18                 19                             20                                   21




         22            23             24                    25                 26                             27                                  28




                                            Constitution of the
                                           Commonwealth of PR

         29            30             31		                                                    June 2018                       August 2018
                                                                                    S M T W T F                    S    S M T W              T    F        S
                                                                                    						1                        2    				1                2    3        4

                                                                                    3    4     5    6    7    8    9    5    6     7    8    9    10       11

                                                                                    10   11    12   13   14   15   16   12   13    14   15   16   17   18

                                                                                    17   18    19   20   21   22 23     19   20    21   22   23   24 25

                                                                                    24   25    26   27   28   29 30 26       27    28   29   30   31




         July 2018                                                                                  2018 Kevane Grant Thornton Tax Calendar 14
Audit | Tax | Advisory | Outsourcing




August 10                                              August 15 (cont.)
FORM AS 2915.1 D                                       FORM 480.32
 (Electronic filing through SURI) Tax on Imports        (Electronic filing) Deposit coupon of Income
 Monthly Return and payment.                            Tax Withheld on Royalties, for the month of
FORM AS 2970.1                                          July, paid to Non-residents under section 6(k)
 (Electronic filing through SURI) Declaration of        of the Tax Incentives Act of 1998.
 Imports. Non-bonded importers - filed and             FORM AS-29
 paid on the date of introduction of items.             2017 Personal Property Tax Return, if the
 Bonded importers - filed on the date of                3-month automatic extension was obtained.
 introduction. Payment is extended to the              PERSONAL PROPERTY
 10th day of the month following the month of          ESTIMATED TAX PAYMENT
 introduction.                                          (Electronic filing on www.crimpr.net)
FORM 480.9A                                             2018 First Installment.
 Payment Voucher of tax Withheld on services           DEPOSIT OF THE SALES AND USE TAX
 rendered.                                              First installment. Large taxpayers and
FORM SC 2225                                            merchants with monthly sales tax deposits for
 Monthly Excise Tax Return and payment.                 the prior year in excess of $2,000.

August 15                                              August 20
FORM 499 R-1                                           SALES AND USE TAX
 (Electronic filing) Employer’s Monthly Deposit         Monthly Municipal Return and payment.
 of Income Tax Withheld from Employees for the         FORM AS 2915.1
 month of July. If liability for the quarter is less    (Electronic filing through SURI)
 than $500, no deposit is required.                     Sales and Use Tax Monthly Return and
FORM 480.9                                              payment. (Includes Basic - SUT, preexisting
 Payment of Income Tax Withheld on dividends,           contracts and auctions, and Special 4% SUT).
 partnerships distributions, interest and 10%
 penalty on IRA.                                       August 31
FORM 480.9A                                            FORM SC 2788 A
 (Electronic filing) Payment Voucher of                (If filed by the donee)
 Tax Withheld on distributable profits to                2017 P.R. Gift Tax Return, if the 6-month
 stockholders of Subchapter N Corporations,              automatic extension was obtained.
 estimated net income from Special
 Partnerships, Partnerships and judicial or extra      DEPOSIT OF THE SALES AND USE TAX
 judicial indemnification.                               Second installment. Large taxpayers and
                                                         merchants with monthly sales tax deposits for
FORM 480.31                                              the prior year in excess of $2,000.
 (Electronic filing) Deposit coupon of Income
 Tax Withheld at Source from Non-resident
 persons for the month of July.




                                                                                                           2018 Kevane Grant Thornton Tax Calendar 15
Sunday                              Monday                      Tuesday        Wednesday       Thursday        Friday                    Saturday
          July 2018                      September 2018                                              1               2                3                                 4
S    M     T    W    T    F    S    S M T W T F S
1    2     3    4    5    6    7    							1
8    9     10   11   12   13   14   2     3   4    5    6    7        8
15   16    17   18   19   20   21   9    10   11   12   13   14   15
22   23    24   25   26   27 28     16   17   18   19   20   21   22
29   30    31                       23   24   25   26   27   28 29

                                    30

                           5                                      6                  7               8               9             10                               11




                          12                                 13                     14           15                 16              17                              18




                          19                                 20                     21           22                 23             24                              25




                          26                                 27                     28           29                 30             31




                                                                          August 2018                                      2018 Kevane Grant Thornton Tax Calendar 16
Audit | Tax | Advisory | Outsourcing




September 10                                        September 17 (cont.)
FORM AS 2915.1 D                                    FORM 480.31
 (Electronic filing through SURI) Tax on Imports     (Electronic filing) Deposit coupon of Income
 Monthly Return and payment.                         Tax Withheld at Source from Non-resident
FORM AS 2970.1                                       persons for the month of August.
 (Electronic filing through SURI) Declaration of    FORM 480.32
 Imports. Non-bonded importers - filed and           (Electronic filing) Deposit coupon of Income
 paid on the date of introduction of items.          Tax Withheld on Royalties, for the month of
 Bonded importers - filed on the date of             August, paid to Non-residents under section
 introduction. Payment is extended to the            6(k) of the Tax Incentives Act of 1998.
 10th day of the month following the month of       FORM 480.20(EC)
 introduction.                                       2017 P.R. Informative Income Tax Return
FORM 480.9A                                          Pass-Through Entity (Partnership, Special
 Payment Voucher of Tax Withheld on services         Partnership and Corporation of Individuals)
 rendered.                                           (calendar year entities), if the 6-month
FORM SC 2225                                         automatic extension was obtained.
 Monthly Excise Tax Return and payment.             FORM 480.80(F)
                                                     2017 Revocable Trust or Grantor Trust Income
September 15                                         Tax Return, if the 6-month automatic extension
                                                     was obtained.
FORM 499 R-1
 (Electronic filing) Employer’s Monthly Deposit     FORM 480.E-1
 of Income Tax Withheld from Employees for the       (Electronic filing) 2018 P.R. Individual,
 month of August. If liability for the quarter is    Corporation and Partnership (calendar year
 less than $500, no deposit is required.             corporations and partnerships) Estimated Tax
                                                     Payment Voucher - Third Installment.
September 17                                        DEPOSIT OF THE SALES AND USE TAX
                                                     First installment. Large taxpayers and
FORM 480.9                                           merchants with monthly sales tax deposits
 Payment of Income Tax Withheld on dividends,        for the prior year in excess of $2,000.
 partnerships distributions, interest and 10%
 penalty on IRA.
FORM 480.9A                                         September 20
 (Electronic filing) Payment Voucher of             SALES AND USE TAX
 Tax Withheld on distributable profits to            Monthly Municipal Return and payment.
 stockholders of Subchapter N Corporations,         FORM AS 2915.1
 estimated net income from Special                   (Electronic filing through SURI)
 Partnerships, Partnerships and judicial or extra    Sales and Use Tax Monthly Return and
 judicial indemnification.                           payment. (Includes Basic - SUT, preexisting
                                                     contracts and auctions, and Special 4% SUT).




                                                                                                        2018 Kevane Grant Thornton Tax Calendar 17
Sunday                             Monday                    Tuesday        Wednesday       Thursday        Friday                    Saturday
August 2018
							     October 2018 1
S M T W             T    F    S    S    M     T    W    T    F    S
				1               2    3    4         1     2    3    4    5    6
5    6    7    8    9    10   11   7    8     9    10   11   12   13
12   13   14   15   16   17   18   14   15    16   17   18   19 20
19   20   21   22   23   24 25     21   22   23    24   25   26 27
26   27   28   29   30   31        28   29   30    31



                          2                                   3                   4               5              6                7                              8




                                             Labor Day

                          9                                  10                  11           12                 13             14                             15




                         16                                  17                  18           19             20                 21                             22




                23/30                                        24                  25           26                 27            28                              29




                                                                                           September 2018               2018 Kevane Grant Thornton Tax Calendar 18
Audit | Tax | Advisory | Outsourcing




October 1                               October 15 (cont.)                     October 15 (cont.)                    October 23
DEPOSIT OF THE SALES AND USE            DEPOSIT OF THE SALES AND USE           FORM 482.0                            VOLUME OF BUSINESS
TAX                                     TAX                                     2017 P.R. Individual Income Tax      DECLARATION
 Second installment. Large               First installment. Large taxpayers     Return, if the 6-month automatic     (MUNICIPAL LICENSE TAX)
 taxpayers and merchants with            and merchants with monthly sales       extension was obtained.               Due to “Autonomous Municipalities
 monthly sales tax deposits for the      tax deposits for the prior year in    FORM 480.7 (OE)                        Act” this date could differ by
 prior year in excess of $2,000.         excess of $2,000.                      2017 P.R. Informative Return for      municipality.
                                        FORM 480.9                              Income Tax Exempt Organizations,
October 10                               Payment of Income Tax Withheld         if the 6-month automatic extension   October 31
FORM AS 2915.1 D                         on dividends, partnerships             was obtained (calendar year          FORM 499 R-1B
 (Electronic filing through SURI)        distributions, interest and 10%        entities).                            (Electronic filing) – Employer’s
 Tax on Imports Monthly Return and       penalty on IRA.                       FORM 480.80                            Quarterly Return of Income Tax
 payment.                               FORM 480.9A                             2017 P.R. Fiduciary Income Tax        Withheld – Quarter ended 9/30/18.
FORM AS 2970.1                           (Electronic filing) Payment Voucher    Return (Estate or Trust), if the     FORM PR-UI-10 and PR-UI-10A
 (Electronic filing through SURI)        of Tax Withheld on distributable       6-month automatic extension was       P.R. Unemployment Insurance and
 Declaration of Imports. Non-            profits to stockholders of             obtained.                             Disability Benefits Quarter ended
 bonded importers - filed and            Subchapter N Corporations,            FORM TSCH-1                            09/30/18. (Electronic filing also
 paid on the date of introduction of     estimated net income from              Chauffeur’s (and other
                                         Special Partnerships, Partnerships                                           available).
 items. Bonded importers - filed on                                             employees’) Social Security -        DEPOSIT OF THE SALES AND USE
 the date of introduction. Payment       and judicial or extra judicial         Quarterly payment.
                                         indemnification.                                                            TAX
 is extended to the 10th day of the                                                                                   Second installment. Large
                                        FORM 480.31
 month following the month of
 introduction.                           (Electronic filing) Deposit coupon    October 22                             taxpayers and merchants with
                                                                                                                      monthly sales tax deposits for the
FORM 480.9A                              of Income Tax Withheld at Source      SALES AND USE TAX                      prior year in excess of $2,000.
 Payment Voucher of Tax Withheld         from Non-resident persons for the      Monthly Municipal Return and
 on services rendered.                   month of September.                    payment.
FORM SC 2225                            FORM 480.32                            FORM AS 2915.1
 Monthly Excise Tax Return and           (Electronic filing) Deposit            (Electronic filing through SURI)
 payment.                                coupon of Income Tax Withheld          Sales and Use Tax Monthly Return
                                         on Royalties, for the month of         and payment. (Includes Basic -
October 15                               September, paid to Non-residents
                                         under section 6(k) of the Tax
                                                                                SUT, preexisting contracts and
                                                                                auctions, and Special 4% SUT).
FORM 499 R-1                             Incentives Act of 1998.
 (Electronic filing) Employer’s
 Monthly Deposit of Income Tax          FORM 480.20 and 480.30(II)
 Withheld from Employees for the         2017 P.R. Corporation Income Tax
 month of September. If liability for    Return and 2017 Exempt Businesses
 the quarter is less than $500, no       Income Tax Return, if the 6-month                      “Luck is a matter of preparation
 deposit is required.                    automatic extension was obtained                         and meeting opportunity.”
                                         (calendar year corporations).
                                                                                                                                                Oprah Winfrey



                                                                                                                        2018 Kevane Grant Thornton Tax Calendar 19
Sunday              Monday                 Tuesday        Wednesday          Thursday                  Friday                             Saturday
                                    1                 2                 3               4                              5                                      6




          7                        8                  9                 10              11                            12                                  13




              Columbus’ Day (PR/Federal)

         14                       15                 16                 17              18                            19                                  20




         21                      22                  23                 24              25                            26                                  27




         28                       29                 30                 31                        September 2018                     November 2018
                                                                                             S M T W T F S                      S M T W T                 F       S
                                                                                             							1                           					1                    2       3

                                                                                             2     3   4    5    6    7    8    4     5    6    7    8    9       10

                                                                                             9    10   11   12   13   14   15   11   12    13   14   15   16      17

                                                                                             16   17   18   19   20   21   22   18   19    20   21   22   23 24

                                                                                             23   24   25   26   27   28 29     25   26    27   28   29   30

                                                            Halloween                        30



         October 2018                                                                                       2018 Kevane Grant Thornton Tax Calendar 20
Audit | Tax | Advisory | Outsourcing




November 12                                          November 15 (cont.)
FORM AS 2915.1 D                                     FORM 480.32
 (Electronic filing through SURI) Tax on Imports      (Electronic filing) Deposit coupon of Income
 Monthly Return and payment.                          Tax Withheld on Royalties, for the month of
FORM AS 2970.1                                        October, paid to Non-residents under section
 (Electronic filing through SURI) Declaration of      6(k) of the Tax Incentives Act of 1998.
 Imports. Non-bonded importers - filed and           PERSONAL PROPERTY
 paid on the date of introduction of items.          ESTIMATED TAX PAYMENT
 Bonded importers - filed on the date of              (Electronic filing on www.crimpr.net)
 introduction. Payment is extended to the             2018 Second Installment.
 10th day of the month following the month of        DEPOSIT OF THE SALES AND USE TAX
 introduction.                                        First installment. Large taxpayers and
FORM 480.9A                                           merchants with monthly sales tax deposits for
 Payment Voucher of Tax Withheld on services          the prior year in excess of $2,000.
 rendered.
FORM SC 2225                                         November 20
 Monthly Excise Tax Return and payment.
                                                     SALES AND USE TAX
November 15                                           Monthly Municipal Return and payment.
                                                     FORM AS 2915.1
FORM 499 R-1                                          (Electronic filing through SURI)
 (Electronic filing) Employer’s Monthly Deposit       Sales and Use Tax Monthly Return and
 of Income Tax Withheld from Employees for the        payment. (Includes Basic - SUT, preexisting
 month of October. If liability for the quarter is    contracts and auctions, and Special 4% SUT).
 less than $500, no deposit is required.
FORM 480.9                                           November 30
 Payment of Income Tax Withheld on dividends,        CHRISTMAS BONUS
 partnerships distributions, interest and 10%         (Act No. 148 of June 30, 1969, as amended
 penalty on IRA.                                      by Act No. 7 of 1986). Last day for filing with
FORM 480.9A                                           the Secretary of Labor a statement of the
 (Electronic filing) Payment Voucher of               company’s economic situation, changes
 Tax Withheld on distributable profits to             in financial position and corresponding
 stockholders of Subchapter N Corporations,           annotations to request a total or partial
 estimated net income from Special                    exemption from the obligation to pay the
 Partnerships, Partnerships and judicial or extra     Christmas Bonus. For more information refer
 judicial indemnification.                            to Page 39.
FORM 480.31                                          DEPOSIT OF THE SALES AND USE TAX
 (Electronic filing) Deposit coupon of Income         Second installment. Large taxpayers and
 Tax Withheld at Source from Non-resident             merchants with monthly sales tax deposits for
 persons for the month of October.                    the prior year in excess of $2,000.




                                                                                                          2018 Kevane Grant Thornton Tax Calendar 21
Sunday                                 Monday                        Tuesday        Wednesday         Thursday              Friday                    Saturday
        October 2018                         December 2018                                                                          1               2                                  3
 S     M     T    W    T    F     S    S M T W T F S
		     1     2    3    4    5     6    							1

7      8     9    10   11   12    13   2      3      4    5    6    7       8

14     15    16   17   18   19 20      9      10     11   12   13   14   15

21     22    23   24   25   26 27      16     17     18   19   20   21   22

28     29    30   31                   23     24    25    26   27   28 29

                                       30     31

                             4                                          5                  6                7                       8               9                              10




     Daylight Saving Time Ends

                             11                                     12                     13           14                      15                 16                              17




            Veterans’ Day                   Veterans’ Day (observed)

                            18 19 20                                                                        21                  22                23                              24




                                                    Discovery of
                                                   Puerto Rico Day                                               Thanksgiving Day

                            25                                      26                     27           28                      29                30




                                                                                November 2018                                             2018 Kevane Grant Thornton Tax Calendar 22
Audit | Tax | Advisory | Outsourcing




December 10                                           December 17                                         December 20
FORM AS 2915.1 D                                      FORM 480.9                                          SALES AND USE TAX
 (Electronic filing through SURI) Tax on Imports       Payment of Income Tax Withheld on dividends,        Monthly Municipal Return and payment.
 Monthly Return and payment.                           partnerships distributions, interest and 10%       FORM AS 2915.1
FORM AS 2970.1                                         penalty on IRA.                                     (Electronic filing through SURI) Sales and Use
 (Electronic filing through SURI) Declaration of      FORM 480.9A                                          Tax Monthly Return and payment. (Includes
 Imports. Non-bonded importers - filed and             (Electronic filing) Payment Voucher of              Basic - SUT, preexisting contracts and auctions,
 paid on the date of introduction of items.            Tax Withheld on distributable profits to            and Special 4% SUT).
 Bonded importers - filed on the date of               stockholders of Subchapter N Corporations,
 introduction. Payment is extended to the              estimated net income from Special
 10th day of the month following the month of          Partnerships, Partnerships and judicial or extra
 introduction.                                         judicial indemnification.
FORM 480.9A                                           FORM 480.31
 Payment Voucher of Tax Withheld on services           (Electronic filing) Deposit coupon of Income
 rendered.                                             Tax Withheld at Source from Non-resident
FORM SC 2225                                           persons for the month of November.
 Monthly Excise Tax Return and payment.               FORM 480.32
                                                       (Electronic filing) Deposit coupon of Income
December 15
Last day to pay Christmas bonus required by
                                                       Tax Withheld on Royalties, for the month of
                                                       November, paid to Non-residents under section       Best wishes for
                                                       6(k) of the Tax Incentives Act of 1998.
Act No. 148 of June 30, 1969, as amended. For
more information refer to Page 39.                    FORM 480.E-1
                                                       (Electronic filing) 2018 P.R. Corporation and
                                                                                                           prosperity for 2019!
FORM 499 R-1                                           Partnership (calendar year corporations and
 (Electronic Filing) Employer’s Monthly Deposit        partnerships) Estimated Tax Payment Voucher -
 of Income Tax Withheld from Employees for the         Fourth Installment.
 month of November. If liability for the quarter is   DEPOSIT OF THE SALES AND USE TAX
 less than $500, no deposit is required.               First installment. Large taxpayers and
                                                       merchants with monthly sales tax deposits for
                                                       the prior year in excess of $2,000.




                                                                                                                           2018 Kevane Grant Thornton Tax Calendar 23
Sunday                             Monday                    Tuesday              Wednesday       Thursday        Friday                    Saturday
November 2018
							       January 2019 1
S M T W T                F    S    S M        T   W     T    F    S
					1                   2    3    		         1   2     3    4    5
4    5    6    7    8    9    10   6    7     8   9     10   11   12
11   12   13   14   15   16   17   13   14   15   16    17   18   19
18   19   20   21   22   23 24     20   21   22   23    24   25 26
25   26   27   28   29   30        27   28   29   30    31



                          2                                   3                        4                5              6                7                              8




                          9                                  10                        11           12                 13             14                              15




                         16                                  17                    18               19             20                 21                             22




                   23/30                               24/31                       25               26                 27            28                              29




                                                                       Christmas Day


                                                                                                  December 2018               2018 Kevane Grant Thornton Tax Calendar 24
Audit | Tax | Advisory | Outsourcing




January 2, 2019                                     January 15 (cont.)                                    January 31
DEPOSIT OF THE SALES AND USE TAX                    FORM 480.31                                           FORM 499 R-2/W-2 PR
 Second installment. Large taxpayers and             (Electronic filing) Deposit coupon of Income          (Electronic filing) Employer’s Withholding
 merchants with monthly sales tax deposits for       Tax Withheld at Source from Non-resident per-         Statement for Calendar Year 2018.
 the prior year in excess of $2,000.                 sons for the month of December.                      FORM 499 R-3
                                                    FORM 480.32                                            (Electronic filing) 2018 Annual Reconciliation
January 10                                           (Electronic filing) Deposit coupon of Income          Statement of Income Tax Withheld (a 30-day
FORM AS 2915.1 D                                     Tax Withheld on Royalties for the month of            extension is available).
 (Electronic filing through SURI) Tax on Imports     December, paid to Non-residents under section        FORM 499 R-1B
 Monthly Return and payment.                         6(k) of the Tax Incentives Act of 1998.               (Electronic filing) Employer’s Quarterly Return
FORM AS 2970.1                                      FORM 480.E-1                                           of Income Tax Withheld- Quarter ended
 (Electronic filing through SURI) Declaration of     (Electronic filing) 2018 P.R. Individual Estimated    12/31/18.
 Imports. Non-bonded importers - filed and           Tax Payment Voucher – Fourth Installment.            FORM SC 2788 A
 paid on the date of introduction of items.         FORM TSCH-1                                            (If filed by the donor)
 Bonded importers - filed on the date of             Chauffeur’s (and other employees’) Social             2018 P.R. Gift Tax Return (a 3- month of auto-
 introduction. Payment is extended to the            Security - Quarterly payment.                         matic extension is available). (A 6-month of au-
 10th day of the month following the month of       VOLUME OF BUSINESS TAX                                 tomatic extension is available if the applicant is
 introduction.                                       Payment of second semester for fiscal year            outside of P.R.).
FORM 480.9A                                          2018-2019.                                           FORM PR-UI-10 and PR-UI-10A
 Payment Voucher of Tax Withheld on services        DEPOSIT OF THE SALES AND USE TAX                       P.R. Unemployment Insurance and Disability
 rendered.                                           First installment. Large taxpayers and                Benefits - Quarter ended 12/31/18. (Electronic
FORM SC 2225                                         merchants with monthly sales tax deposits for         filing also available).
 Monthly Excise Tax Return and payment.              the prior year in excess of $2,000.                  DEPOSIT OF THE SALES AND USE TAX
                                                                                                           Second installment. Large taxpayers and
January 15                                          January 21                                             merchants with monthly sales tax deposits for
                                                                                                           the prior year in excess of $2,000.
FORM 499 R-1                                        SALES AND USE TAX
 (Electronic filing) Employer’s Monthly Deposit      Monthly Municipal Return and payment.
 of Income Tax Withheld from Employees for the      FORM AS 2915.1
 month of December. If liability for the quarter     (Electronic filing through SURI)
 is less than $500, no deposit is required.          Sales and Use Tax Monthly Return and
FORM 480.9                                           payment. (Includes Basic - SUT, preexisting
 Payment of Income tax Withheld on dividends,        contracts and auctions, and Special 4% SUT).
 partnerships distributions, interest and 10%       FORM CFSE 693
 penalty on IRA.                                     Workmen’s Compensation Insurance Premium.
FORM 480.9A                                          Payment of second installment for fiscal year
 (Electronic filing) Payment Voucher of              2018-2019.
 Tax Withheld on distributable profits to
 stockholders of Subchapter N Corporations,
 estimated net income from Special
 Partnerships, Partnerships and judicial or extra
 judicial indemnification.


                                                                                                                            2018 Kevane Grant Thornton Tax Calendar 25
Sunday                     Monday                 Tuesday              Wednesday       Thursday                  Friday                         Saturday
			 1                                                                                2               3                             4                                 5





                                                    New Year’s Day

                   6                          7                      8               9              10                            11                                 12




Three Kings’ Day

               13                           14                   15              16                 17                            18                                 19




                       Martin Luther King Jr. Day

              20                            21                   22              23                 24                            25                                 26




               27                          28                    29              30                 31        December 2018                      February 2019
                                                                                                         S M T W T F S                      S M T W T F                   S
                                                                                                         							1                           						1                       2
                                                                                                         2    3    4    5    6     7   8    3    4    5    6    7    8    9
                                                                                                         9    10   11   12   13   14   15   10   11   12   13   14   15   16
                                                                                                         16   17   18   19   20   21   22   17   18   19   20   21   22 23
                                                                                                         23   24   25   26   27   28   29 24     25   26   27   28
                                                                                                         30 31



             January 2019                                                                                               2018 Kevane Grant Thornton Tax Calendar 26
Audit | Tax | Advisory | Outsourcing

2018 Federal tax returns due dates
January 15                                February 15                           April 17                                  April 30 (cont.)
FORM 941                                  FORM 941                              FORM 1040                                 FORM 941-PR
 File through Electronic Federal           File through Electronic Federal       2017 U.S. Individual Income Tax           Employer’s Quarterly Federal
 Tax Payment System (EFTPS)                Tax Payment System (EFTPS)            Return (a 6-month automatic               (FICA) Tax Return and payment –
 Employer’s Monthly Deposit of             Employer’s Monthly Deposit of         extension is available).                  Quarter ended 3/31/18. However,
 Social Security and Medicare              Social Security and Medicare                                                    if all tax due is deposited on time,
 Withheld from Employees for the
                                                                                FORM 1040-SS                               you have until 5/10/18 to file.
                                           Withheld from Employees for the       2017 U. S. Self-employment Tax
 month of December.                        month of January.                     Return. Required if net earnings         May 15
January 16                                March 15                               from self-employment are $400
                                                                                 or more (a 6-month automatic             FORM 941
FORM 1040-ES                              FORM 941                               extension is available).                  File through Electronic Federal
 2017 U.S. Individual Estimated Tax        File through Electronic Federal      FORM 1040-ES                               Tax Payment System (EFTPS)
 Payment Voucher - Fourth Install-         Tax Payment System (EFTPS)            2018 U.S. Individual Estimated            Employer’s Monthly Deposit of
 ment.                                     Employer’s Monthly Deposit of         Tax Payment Voucher - First               Social Security and Medicare
                                           Social Security and Medicare          Installment.                              Withheld from Employees for the
January 31*                                Withheld from Employees for the      FORM 1041                                  month of April.
FORM 940                                   month of February.
 File through Electronic Federal          FORM 1065
                                                                                 2017 U.S. Income Tax Return for
                                                                                 Estates and Trusts (a 5 ½ -month
                                                                                                                          June 15
 Tax Payment System (EFTPS)                2017 U.S. Partnership Income          automatic extension is available).       FORM 941
 Federal Unemployment Quarterly            Tax Return (calendar year            FORM 1120                                  File through Electronic Federal
 Deposit - Quarter ended 12/31/17. If      partnerships) (a 6-month extension    2017 U.S. Corporation Income              Tax Payment System (EFTPS)
 liability for the quarter is less than    is available).                        Tax Return (calendar year                 Employer’s Monthly Deposit of
 $500, no deposit is required.                                                   corporations) (a 6-month                  Social Security and Medicare
FORM 940-PR                               April 15                               automatic extension is available).        Withheld from Employees for the
 Employer’s Annual Federal                FORM 941                                                                         month of May.
 Unemployment (FUTA) Tax Return.           File through Electronic Federal      April 30                                  FORM 1040-ES
 However, if all tax due is deposited      Tax Payment System (EFTPS)                                                      2018 U.S. Individual Estimated Tax
                                                                                FORM 940
 on time, you can file on 2/12/2018.       Employer’s Monthly Deposit of                                                   Payment Voucher - Second Install-
                                                                                 File through Electronic Federal
FORM 941-PR                                Social Security and Medicare          Tax Payment System (EFTPS)                ment.
 Employer’s Quarterly Federal              Withheld from Employees for the       Federal Unemployment Quarterly
 (FICA) Tax Return and payment –                                                                                          FORM 1040
                                           month of March.                       Deposit - Quarter ended 3/31/18. If       2017 U.S. Individual Income Tax
 Quarter ended 12/31/17. However,         FINCEN FORM 114                        liability for the quarter is less than
 if all tax due is deposited on time,                                                                                      Return if you are a U. S. citizen or
                                           (Electronic filing) 2017 Foreign      $500, no deposit is required.             resident alien living and working
 you have until 2/12/18 to file.           Bank Account Report (a 6-month                                                  outside the United States and Puerto
FORM W-3PR                                 automatic extension is available).                                              Rico (a 4-month automatic extension
 Transmittal of Withholding
 Statements Annual Reconciliation                                                                                          is available).
 of FICA Tax Withheld.                                                          Note
                                                                                *Extended due date for Form 1041, Form 941, Form 1040, Form 1040-SS,
                                                                                 Form 940 and Form 941-PR that were due on or after September 17, 2017
                                                                                 and before January 31, 2018, as a result of the passing of Hurricane
                                                                                 María.

                                                                                                                              2018 Kevane Grant Thornton Tax Calendar 27
Audit | Tax | Advisory | Outsourcing

2018 Federal tax return due dates (cont.)
July 15                                 September 17                           October 15 (cont.)                        January 15, 2019 R
FORM 941                                FORM 1040-ES                           FORM 1120                                 FORM 941
 File through Electronic Federal         2018 U.S. Individual Estimated         2017 U.S. Corporation Income Tax          File through Electronic Federal
 Tax Payment System (EFTPS)              Tax Payment Voucher -Third             Return, if the 6-month automatic          Tax Payment System (EFTPS)
 Employer’s Monthly Deposit of           Installment.                           extension was obtained (calendar          Employer’s Monthly Deposit of
 Social Security and Medicare                                                   year corporations).                       Social Security and Medicare
                                        FORM 1065
 Withheld from Employees for the                                                                                          Withheld from Employees for the
 month of June.
                                         2017 U.S. Partnership Income Tax
                                         Return, if the 6-month automatic
                                                                               October 31                                 month of December.
                                         extension was obtained (calendar      FORM 940                                  FORM 1040-ES
July 31                                  year partnerships).                    File through Electronic Federal           2018 U.S. Individual Estimated Tax
FORM 940                                                                        Tax Payment System (EFTPS)                Payment Voucher - Fourth Install-
 File through Electronic Federal        October 1                               Federal Unemployment Quarterly            ment.
 Tax Payment System (EFTPS)                                                     Deposit - Quarter ended 9/30/18. If
 Federal Unemployment Quarterly
                                        FORM 1041
                                         2017 U.S. Income Tax Return for
                                                                                liability for the quarter is less than   January 31
 Deposit - Quarter ended 6/30/18.                                               $500, no deposit is required.            FORM 940-PR
                                         Estates and Trusts, if the 5 ½
 If liability for the quarter is less                                          FORM 941-PR                                Employer’s Annual Federal
                                         -month automatic extension was
 than $500, no deposit is required.                                             Employer’s Quarterly Federal              Unemployment (FUTA) Tax Return.
                                         obtained (calendar year).              (FICA) Tax Return and payment –
FORM 941-PR                                                                                                               However, if all tax due is deposited
 Employer’s Quarterly Federal           October 15                              Quarter ended 9/30/18. However,
                                                                                if all tax due is deposited on time,
                                                                                                                          on time, you can file on 2/11/19.
 (FICA) Tax Return and payment –                                                                                         FORM 940
 Quarter ended 6/30/18. However,        FORM 941                                you have until 11/12/18 to file.
                                                                                                                          File through Electronic Federal
 if all tax due is deposited on time,    File through Electronic Federal Tax
 you have until 8/10/18 to file.         Payment System (EFTPS)                November 15                                Tax Payment System (EFTPS)
                                                                                                                          Federal Unemployment Quarterly
                                         Employer’s Monthly Deposit of         FORM 941                                   Deposit - Quarter ended 12/31/18.
August 15                                Social Security and Medicare           File through Electronic Federal           If liability for the quarter is less
                                         Withheld from Employees for the        Tax Payment System (EFTPS)                than $500, no deposit is required.
FORM 941                                 month of September.                    Employer’s Monthly Deposit of
 File through Electronic Federal                                                                                         FORM 941-PR
                                        FINCEN FORM 114                         Social Security and Medicare              Employer’s Quarterly Federal
 Tax Payment System (EFTPS)              (Electronic filing) 2017 Foreign       Withheld from Employees for the           (FICA) Tax Return and payment –
 Employer’s Monthly Deposit of
                                         Bank Account Report, if the            month of October.                         Quarter ended 12/31/18. However,
 Social Security and Medicare
                                         6-month automatic extension was                                                  if all tax due is deposited on time,
 Withheld from Employees for the
 month of July.                          obtained.                             December 15 RM 941                         you have until 2/11/19 to file.
                                        FORM 1040                              FORM 941                                  FORM W-3PR
September 15                             2017 U.S. Individual Income Tax        File through Electronic Federal           Transmittal of Wihholding
                                         Return, if the 6-month automatic       Tax Payment System (EFTPS)                Statements Annual Reconciliation
FORM 941                                                                                                                  of FICA Tax Withheld.
                                                                                Employer’s Monthly Deposit of
 File through Electronic Federal         extension was obtained.
                                                                                Social Security and Medicare
 Tax Payment System (EFTPS)             FORM 1040-SS                            Withheld from Employees for the
 Employer’s Monthly Deposit of           2017 U.S. Self-employment Tax          month of November.
 Social Security and Medicare            Return, if the 6-month automatic
 Withheld from Employees for the         extension was obtained.
 month of August.



                                                                                                                             2018 Kevane Grant Thornton Tax Calendar 28
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