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Form 480.60 EC Rev. 01.21 Page 2
Part IV NONRESIDENT ALIENS PARTNERS OR STOCKHOLDERS
Amount Tax Withheld
1. Distributable share on net income from the special partnership or corporation of individuals ............................................ (1) 00 00
Part V CREDITS (See instructions)
A. CREDITS SUBJECT TO MORATORIUM
1. Credit attributable to losses or for investment in the Capital Investment, Tourism or other funds or direct investment (Schedules Q and Q1) .........(1) 00
2. Credit for investment in housing infrastructure (Act 98-2001, as amended) (See instructions) ........................................................................ (2) 00
3. Credit for investment in the acquisition, construction or rehabilitation of affordable rental housing to the elderly (Chapter 2 of Act 140-2001, as amended)
(See instructions) ............................................................................................................................................................................ (3) 00
4. Credit for construction investment in urban centers (Act 212-2002, as amended) (See instructions) .............................................................. (4) 00
5. Credit for the establishment of an eligible conservation easement or donation of eligible land (Act 183-2001, as amended) (See instructions) ........ (5) 00
6. Credit for the purchase of tax credits (Complete Part VII) (See instructions) ………………………………………….…....................................... (6) 00
7. Other credits subject to moratorium not included on the preceding lines (Submit detail) .................................................................................... (7) 00
B. CREDITS NOT SUBJECT TO MORATORIUM
8. Credit for tax withheld at source from Industrial Development dividends (Act No. 8 of 1987) ........................................................................ (8) 00
9. Credit for investment in film industry development (Act 27-2011): 1 Film Project or 2 Infrastructure Project (See instructions) ..... (9) 00
10. Credit for the purchase or transmission of television programming made in P.R. (Section 1051.14) (See instructions) ...................................... (10) 00
11. Credit for contributions to former governors foundations (See instructions) ..............................……………............................................……. (11) 00
12. Credit for contributions to: 1 Santa Catalina's Palace Patronage 2 Patronage of the State Capitol of the Legislative Assembly (See
instructions) ................................................................................................................................................................................... (12) 00
13. Credit for investment (Section 6 of Act 73-2008) ........................................................................……………………………………....…….. (13) 00
14. Credit for investment in opportunity zones (Act 60-2019) ………………...............................................................................………………….. (14) 00
15. Credit for the purchase of tax credits (Complete Part VII) (See instructions) ................................................................................................. (15) 00
16. Other credits not subject to moratorium not included on the preceding lines (See instructions) (Submit detail) ................................................... (16) 00
Part VI TAXES PAID TO FOREIGN COUNTRIES AND THE UNITED STATES, ITS STATES, TERRITORIES AND POSSESSIONS (See instructions)
ForeignFORCountry, State,Territory or Possession of the United States
A B C United States Total
Name of the country, state, territory or possession ..................
1. Net income from sources within the country, state, territory or
possession .................................................................. (1) 00 00 00 00 00
2. Tax paid during the year ................................................INFORMATION(2) 00 00 00 00 00
Part VII BREAKDOWN OF THE PURCHASE OF TAX CREDITS
Check the box corresponding to the act (or acts) under which you acquired the credit and enter the amount:
A. CREDITS SUBJECT TO MORATORIUM
1. Solid Waste Disposal (Act 159-2011) ...................................................................................................................................... (1) 00
2. Capital Investment Fund (Act 46-2000) ................................................................................................................................... (2) 00
3. PURPOSES ONLY.(3) 00
Housing Infrastructure (Act 98-2001) .....................................................................................................................................
4. Construction or Rehabilitation of Rental Housing Projects for Low or Moderate Income Families or Investment in the Acquisition,
Construction or Rehabilitation of Affordable Rental Housing to the Elderly (Act 140-2001) ................................................... (4) 00
5. Conservation Easement (Act 183-2001) ............................................................................................................................... (5) 00
6. Revitalization of Urban Centers (Act 212-2002) ....................................................................................................................... (6) 00
7. Other: _____________________________.....................................................................................................................DO NOT USE FOR(7) 00
8. Total credit for the purchase of tax credits subject to moratorium (Transfer to Part V, line 6) ........................................................ (8) 00
B. CREDITS NOT SUBJECT TO MORATORIUM
9. Tourism Development (Act 78-1993 and Act 74-2010) ............................................................................................................. (9) 00
10. Tourism Eligible Investment (Act 60-2019) .............................................................................................................................. (10) 00
11. Film Industry Development (Act 27-2011) ..............................................................................................................................FILING. (11) 00
12. Creative Industries (Act 60-2019) ......................................................................................................................................... (12) 00
13. Economic Incentives (Research and Development) (Section 5(c) of Act 73-2008) .............................................................. (13) 00
14. Economic Incentives (Industrial Investment) (Section 6 of Act 73-2008) ................................................................................ (14) 00
15. Green Energy Incentives (Research and Development) (Act 83-2010) ................................................................................ (15) 00
16. Research and Development Investment (Act 60-2019) ........................................................................................................... (16) 00
17. Opportunity Zones (Act 60-2019) ........................................................................................................................................... (17) 00
18. Other: _____________________________..................................................................................................................... (18) 00
19. Total credit for the purchase of tax credits not subject to moratorium (Transfer to Part V, line 15) ................................................. (19) 00
Part VIII DISTRIBUTABLE SHARE ON THE NET INCOME SUBJECT TO PREFERENTIAL RATES
Tax Responsibility Net Income Tax Withheld
1. Schedule CI Pass-Through Entity (Taxed at _______%) ...............……..............………………………………..……… (1) 00 00
2. Schedule V Pass-Through Entity (Taxed at _______%) ...............……..............………………………………..……… (2) 00 00
3. Schedule W Pass-Through Entity (Taxed at _______%) …………………..................……………………………....… (3) 00 00
4. Schedule X Pass-Through Entity (Taxed at _______%) ……………………………………………….............…..……..… (4) 00 00
5. Schedule Y Pass-Through Entity (Taxed at _______%) ………………………………………………..........….………… (5) 00 00
6. Schedule Z Pass-Through Entity (Taxed at _______%) ………………………………………………………...............…… (6) 00 00
7. Schedule AA Pass-Through Entity (Taxed at _______%)…….....………………………………………............…..……. (7) 00 00
8. Total (Add lines 1 through 7. Transfer to Part III, line 7) ………………………......………………....................…… (8) 00 00
Retention Period: Ten (10) years
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