Individual - 482

• Consider the taxpayer as a Puerto Rico resident for the entire year
• Choose the Optional Computation (Schedule CO)
• Choose the Preferential Tax Rates (Schedule A2)
• Qualified Physician under Act 14-2017 or Act 60-2019
• Import Withholding Statements via PDF
• Import Withholding Statements into Schedules H, J, K, L, M, N, R1
• Import Form SC 6042

Consider the taxpayer as a Puerto Rico resident for the entire year

In the Basic Information section of the questionnaire, if you answer “No” to Question B, an additional question will appear where you can determine whether the taxpayer should be considered a Puerto Rico resident for the tax year.

Choose the Optional Computation (Schedule CO)

To elect this computation, in the Basic Information section, Question H, you must indicate that the taxpayer is married and check the box “Select if you elect the optional computation and continue to Schedule CO Individual.”

Choose the Preferential Tax Rates (Schedule A2)

At the top of Schedule A2, there is a question that allows the user to indicate whether they wish to elect the Preferential Tax Rates. This may vary depending on the marital status selected in the Basic Information.

• Individual Taxpayer – The selection is made in the single Schedule A2 for this scenario.

• Married Taxpayer – The selection is made in the section labeled “Schedule A2 – Both.”

• Married Taxpayer (Under Optional Computation) – The selection is made in the Schedule A2 of either the Taxpayer or the Spouse, as applicable.

Qualified Physician under Act 14-2017 or Act 60-2019

For the return to compute under the Qualified Physician option, you must follow these steps:

• On page 3 of the return, Question 6, mark that the taxpayer is a Qualified Physician and select to whom it applies.

• For the amount to be reflected in Schedule A2, line 4(i) and computed at the preferential 4% rate, it is necessary that in Schedule M the taxpayer is under the corresponding tax incentive, and in Part 4, line 9 option #4 COL E (4%) is selected.

Import Withholding Statements via PDF

You can import one or multiple withholding statements simultaneously directly into the return instead of manually entering the information in the program.

To do this, under the Withholdings tab, choose the Import Forms option and select the form(s) in PDF format corresponding to the taxpayer you are working with to import them into the return.

💡 Tip: Use statements downloaded directly from the SURI platform to avoid amount errors.

Import Withholding Statements into Schedules H, J, K, L, M, N, R1

To transfer the information from the withholding statements into the applicable schedule, once inside the schedule you must press the Import Statements button. If the statement is eligible to be imported into the referenced schedule, you will be able to select it and the program will automatically place the amounts in the corresponding lines of the schedule.

This function applies to importing statements into the following schedules:

• Schedule H

• Schedule J

• Schedule K

• Schedule M

• Schedule N

• Schedule L

• Schedule R1

Import Form SC 6042

For the amount reported in line 5, Part 1 of Form SC 6042 to transfer to the applicable schedules, Part 5 of this form must first be completed in its entirety.

Then, go to the schedule that applies to the form and press the Import SC6042 button located at the top of the schedule.

Depending on the schedule where the form is imported, the amount will be reflected in one of the following:

• Schedule J, Part III, Section B, Line 28

• Schedule K, Part III, Section B, Line 28

• Schedule L, Part III, Section B, Line 28

• Schedule M, Part III, Section B, Line 29