20___ Government of Puerto Rico 20___ Electronic Filing Confirmation Number
Form 480.60 EC DEPARTMENT OF THE TREASURY
Rev. 01.21
INFORMATIVE RETURN - PASS-THROUGH ENTITY Control Number
1 PARTNERSHIP 2 SPECIAL PARTNERSHIP 3 CORPORATION OF INDIVIDUALS
Partner's Distributable Share or Stockholder's
Control No. of Original Informative Return
Proportional Share on Income, Losses and Credits
Taxable year beginning on __________ ,20____ and ending on __________ ,20____
Select the form with respect to which this Informative Return is prepared: 1 480.20(EC) 2 480.10(SC) 3 480.20(U)
Name of Partner, Stockholder or Member Social Security or Employer Identification AMENDED
No. of Partner, Stockholder or Member
(Day_____ Month_____ Year_____)
Address
Entity's Name Entity's Employer Identification No. Type of Industry
Address
Part IINFORMATION OF THE PARTNER, STOCKHOLDER OR MEMBER
A. 1. Managing Partner D. Share percentage on: K. Sworn Statement submitted by partner or stockholder
2. Limited Partner 1. Losses ( %) 2. Gains ( %) (Section 1062.05(a)(1)(A) or 1062.07(a)(1)(B) of the Code) Yes No
3. Unlimited Partner E. Portion of current debts from the Entity assumed by the L. Partner or stockholder made the election of
B. TYPE: partners or stockholders. Section 1062.07(a)(1)(A) of the Code .................. Yes No
1. Individual 1. Secured: ________________________________ M. Indicate if the Entity was granted an exemption under the following acts:
2. Trust 2. Unsecured: _______________________________ 1. Act No. 52 of 1983 10. Act 83-2010
3. Estate F. Debts attributable to partners of the Partnership or SpecialFOR 2. Act No. 47 of 1987 11. Act 132-2010
Partnership under Act 78-1993 and Act No. 52 of 1983. 3. Act 78-1993 12. Act 27-2011
4. Partnership Secured: ________________________________ 4. Act 225-1995 13. Act 20-2012
5. Special Partnership G. Entity's merchant registration number: 5. Act 165-1996 14. Act 14-2017
6. Corporation _____________________________ 6. Act 135-1997 Decree No. ______________
C. STATUS: H. Subject to Act 154-2010 (Applies only to partnerships) Yes No 7. Act 362-1999 15. Act 60-2019
1. Resident I. Indicate if an Investor Special Partnership...... Yes No 8. Act 73-2008 Section ______________
2. Nonresident INFORMATIONJ. Optional Tax Election 9. Act 74-2010 16. Other _____
(Section 1071.10 or 1115.15 of the Code) ...... Yes No
FOR THE USE OF THE PARTNER, STOCKHOLDER OR MEMBER
CHECK HEREÍ Election for the application of Section 1114.06(b) or 1115.04(c) of the Puerto Rico Internal Revenue Code of 2011, as amended.
(Option to treat certain items as ordinary income (or loss)). $_______________________ (See instructions)
Part II PURPOSES ANALYSIS OF CAPITAL ACCOUNT OF THE PARTNER, STOCKHOLDERONLY.OR MEMBER
(a) (b) (c) (d) (e) (f)
Capital contributions Other increases to basis Partner's or stockholder's distributable Partner's or stockholder's debts Withdrawals and Other decreases to
made during the year (Submit detail) share on the gain or loss of the Entity assumed and secured by the Entity distributions basis (See instructions)
Part III DISTRIBUTABLE SHARE PER CATEGORY Amount Tax Withheld
DO NOT USE FOR
1. Net long-term gain (or loss) on sale or exchange of capital assets (Schedule D Pass-Through Entity) ..................... (1) 00
2. Net short-term gain (or loss) on sale or exchange of capital assets (Schedule D Pass-Through Entity) ...................... (2) 00
3. Net gain (or loss) on sale or exchange of substantially all assets dedicated to an activity under Act 78-1993
(Schedule D Pass-Through Entity) ................................................................................................................ (3) 00
4. Net gain (or loss) on sale or exchange of property used in the business (Schedule D Pass-Through Entity) ..................... (4) 00
5. Net income (or loss) from the entity’s trade or business (See instructions) ...........................................................FILING. (5) 00 00
(a) Share of the net income attributable to services rendered by the partners or stockholders .. (5a) 00
(b) Remaining net income (or loss) (Subtract line 5(a) from line 5) .................................. (5b) 00
6. Net income (or loss) from partially exempt income (See instructions) ................................................................. (6) 00 00
7. Net income (or loss) from income subject to a preferential rate (See instructions) .................................................. (7) 00 00
8. Eligible distribution of dividends from corporations at 15% (See instructions) ....................................................... (8) 00 00
9. Distributions of dividends subject to ______% withholding (See instructions) ....................................................... (9) 00 00
10. Interest income from deposits in financial institutions subject to withholding (See instructions) ........................................ (10) 00 00
11. Interest income from deposits in financial institutions not subject to withholding (See intructions) ..................................... (11) 00
12. Other interests subject to withholding at the 10% rate (See instructions) .................................................................. (12) 00 00
13. Other interests subject to ______% withholding (See instructions) ...................................................................... (13) 00 00
14. Distributable share on gain from a partnership or special partnership owned by the entity (See instructions) .................... (14) 00 00
15. Distributable share on loss from a partnership or special partnership owned by the entity (See instructions) .................... (15) 00 00
16. Others .................................................................................................................................................... (16) 00 00
17. Exempt income (Schedule IE Pass-Through Entity) ......................................................................................... (17) 00
18. Exempt income subject to alternate basic tax (Schedule IE Pass-Through Entity) (See instructions) ......................... (18) 00
19. Adjustment for deductions not allowed for alternate basic tax and alternative minimum tax (See instructions) ............... (19) 00
20. Other adjustments for purposes of the alternate basic tax (See instructions) ............................................................... (20) 00
21. Other adjustments for purposes of the alternative minimum tax (See instructions) ....................................................... (21) 00
22. Charitable contributions (Applies only to partnerships) (See instructions) ............................................................... (22) 00
23. Volume of business (See instructions) ………………………………………………………………….……...............… (23) 00
(a) Gross income from services rendered ...............................………….....…........… (23a) 00
24. Gross income subject to the optional tax (Section 1071.10 or 1115.11 of the Code) (See instructions) .................…… (24) 00 00
25. Volume of business of subsidiary pass-through entities (See instructions)……………………............................…… (25) 00
(a) Gross income from services rendered ...……………………………...................…… (25a) 00
Retention Period: Ten (10) years