Requirements to fill out the Federal Return in Puerto Rico
The fundamental information that is needed to be able to correctly fill out the Federal Return is the full name of each dependent, as it appears in the Social Security Card, should also include the exact Social Security numberas well as a birthdate. It is also part of the federal payroll, the retention receipt or any other evidence of income.

In order to respond When should this return be filed?:
- If the taxable year is the calendar year, the return must be filed no later than the April 18th 2022.
- Now the expiration date is April 18 (instead of April 15), motivated to celebrate the Emancipation Day in the District of Columbia, even if the taxpayer does not live in the District of Columbia.
Each taxpayer must have clear information on the federal payroll, to answer correctly formulated questions.
What is the Federal Return?
This form is used to calculate the Tax on Self-Employment, Besides of Additional Tax Credit for children.
Additionally, this form is directed to residents of Puerto Rico, who are not required to file a US Federal Income Tax Return.
Who has to fill out the Federal Form?
Citizens or resident aliens of the United States, who are not residents باحسن نیت of Puerto Rico during the entire tax year, are required to declare on the Federal Income Tax Return; he income received from any source.

Regardless of whether or not a person has the requirement to file a US income tax return, possibly that person has the obligation to file a return in the United States in order to declare self-employment income derived from any trade or business that the person has in Puerto Rico and/or elsewhere.
Address to send the Federal Return
For people who owe money on tax balance, one way to make the payment is by sending a money order or check to the IRS, then the IRS must send the taxpayer a notice indicating their balance and where to send the payment or if they can use proof of payment, which is the Form 1040-V, to pay the amount owed along with the form: 1040, 1040A or 1040EZ.
The following table summarizes the postal addresses, of any payment of the Form 1040-V, depending on the area or zone where you live.
| Area or zone of residence | Delivery |
| Louisiana, Florida, Texas and Mississippi | Internal Revenue Service PO Box 1214 Charlotte NC 28201-1214 |
| Arizona, Alaska, Colorado, California, Idaho, Hawaii, New Mexico, Nevada, Utah, Oregon, Wyoming or Washington | Internal Revenue Service PO Box 7704 San Francisco, CA 94120-7704 |
| Illinois, Arkansas, Iowa, Indiana, Michigan, Kansas, Montana, Minnesota, North Dakota, Nebraska, Oklahoma, Ohio, Wisconsin or South Dakota. | Internal Revenue Service PO Box 802501 Cincinnati, OH 45280-2501 |
| Georgia, Alabama, New Jersey, Kentucky, South Carolina, North Carolina, Virginia or Tennessee | Internal Revenue Service PO Box 931000 Louisville, KY 40293-1000 |
| Delaware, Connecticut, Maine, District of Columbia, Massachusetts, Maryland, New Hampshire, Missouri, Pennsylvania, New York, Vermont, Rhode Island or West Virginia | Internal Revenue Service PO Box 37008 Hartford, CT 06176-7008 |

For the next group of people, they should mail their forms to Internal Revenue Service, PO Box 1303, Charlotte, NC 28201-1303.
who live in:
- A foreign country.
- American Samoa.
- Puerto Rico
- Those people who exclude income under the Code of Internal Revenue 933.
- People who use an address FPO or APO.
- Those who present the Complete this form 2555, 2555 EZ, 4563.
- Foreigners with dual status, or non-permanent residents of Guam or the United States Virgin Islands.
Minimum salary to file payroll
Any individual who during the taxable year, has a net income subject to alternative basic tax of $ 25,000 dollars or more.
Where to fill out the federal return?

This return must be filed electronically, using any program or application certified by the Department of the Treasury or via SURI system, following the parameters that the Department establishes in the publication issued for these purposes.
To know the suppliers certified by the Department of the Treasury, click here: https://hacienda.pr.gov/radicar-en-linea-planilla-2020.
For more details, you can search the Internal Revenue Circular Letter No. 21-06 (“CC RI 22-04”). For download CC RI 22-04, click here:
https://hacienda.pr.gov/publicaciones/carta-circular-de-rentas-internas-num-22-04-cc-ri-22-04.
Paper returns can only be used by those taxpayers who file for the taxable years 2018 and previous years. The form can be submitted in any of these options:
Personally
At the Department of Finance: Intendente Alejandro Ramírez Building, Paseo Covadonga #10, Old San Juan.
Internal Revenue Collections
Click on this link to see the collection list: https://hacienda.pr.gov/sobre-hacienda/servicios-al-contribuyente/directorio-de-colecturias.
Orientation and Return Preparation Centers
For more information on Payroll Centers, click here: https://hacienda.turnospr.com/Service?serviceId=30804.
By post
Department of Finance.
PO Box 9022501.
San Juan, PR 00902/2501.
When do the federal returns arrive?

Refunds from federal payrolls generally are issued within a period of 21 business days; If the tax return was filed electronic form.
Now if the presentation was made on paper, the period will be 42 business days.
Fonts
https://www.irs.gov/
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