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Instructions Form 480.6B
Informative Return – Other Income Subject to Withholding
Instructions for the Payee
AII natural or juridical person that receives payments subject to withholding at source as provided by the Code, will receive Form 480.6B.
Specific Instructions for the Payee
Box 1 – Payments for Judicial or Extrajudicial Indemnification: In the case of individuals, the amount of this box must be included in Part V, Column C of Schedule F Individual –
Other Income, and the amount of tax withheld must be transferred to the withholding on payments for judicial or extrajudicial indemnification line in Part III of Schedule B Individual.
In the case of corporations, this amount must be included as part of the miscellaneous income reported in Part I, line 21 of the Corporation Income Tax Return, or in the cases of partnerships
or other entities, on the corresponding line of the Informative Income Tax Return Pass-Through Entity or other returns. The amount of tax withheld must be transferred to Part III, line 10 of
Schedule B Corporation, or in the cases of partnerships or other entities, to the corresponding line of the Informative Income Tax Return Pass-Through Entity or other returns.
In the case that it has been marked that the indemnification payment corresponds to a capital asset, this amount will be included as part of the capital transactions to be informed
on Schedule D - Capital Gains and Losses.
Box 2 - Dividends Subject to 15%: This amount must be included in Column A, Part II of Schedule FF Individual – Interests, Dividends and Miscellaneous Income. The amount of tax
withheld must be transferred to the withholding on dividends from corporations line in Part III of Schedule B Individual.
Box 3 - Dividends Subject to Preferential Rate under Special Act: This amount must be included in Part II, Column B or C of Schedule FF Individual – Interests, Dividends and
Miscellaneous Income. You must include the applicable preferential rate in the space provided. The amount of tax withheld must be transferred to the withholding on dividends subject to
preferential rate under special act line in Part III of Schedule B Individual.
Box 4 – Compensation Paid by International Associations or Federations of Sport’s Teams: This amount must be included in Column D, Part V of Schedule F Individual – Other
Income, and the amount withheld must be transferred to the income tax withheld on income from sport teams of international associations or federations line in Part III of Schedule B Individual.
Box 5 – Interest under Section 1023.04 (except IRA and Educational Contribution Account): This amount must be included in Part I, Column C of Schedule FF Individual –
Interests, Dividends and Miscellaneous Income, as applicable. The amount withheld must be transferred to the tax withheld on interests line in Part III of Schedule B Individual.
Box 6 – Interest under Section 1023.05(b): This amount must be included in Part I, Column A of Schedule FF Individual – Interests, Dividends and Miscellaneous Income. The amount
withheld must be transferred to the tax withheld on interests line in Part III of Schedule B Individual.
In the case of corporations, it will be part of the interest income reported in Part I, line 11 of the Corporation Income Tax Return, or in the cases of partnerships or other entities, on the
corresponding line of the Informative Income Tax Return Pass-Through Entity or other returns. The amount of tax withheld must be transferred to Part III, line 9 of Schedule B Corporation,
or in the cases of partnerships or other entities, to the corresponding line of the Informative Income Tax Return Pass-Through Entity or other returns.
Box 7 – Dividends from Industrial Development Income (Act 8 ofTheJanuaryamountreported 24, 1987):in the Amount Paid column must be informed in Part II, line 3D of Schedule
IE Individual. The amount of tax withheld must be transferred to the credit for Section 4(a) of Act 8 of 1987 line in Part II of Schedule B Individual and you must check the corresponding
oval.
Box 8 – Eligible Dividends under Decree as Qualified Physician: This amount must be included in Column A, Part II of Schedule FF Individual – Interests, Dividends and
Miscellaneous Income. The amount of tax withheld must be transferred to the withholding on dividends from corporations line in Part III of Schedule B Individual.
Box 9 – Other Payments: In the case of individuals, this amount must be included in Part III of Schedule FF Individual – Interests, Dividends and Miscellaneous Income, as applicable.
If you choose the optional computation of tax for married individuals living together and filing a joint return, this non-itemized income will be attributed in half to each spouse. The amount of
tax withheld must be transferred to the other payments and withholdings not included on the preceding lines line in Part III of Schedule B Individual.
In the case of corporations, this amount will be included as part of the miscellaneous income of Part I, line 21 of the Corporation Income Tax Return, or in the cases of partnerships or other
entities, on the corresponding line of the Informative Income Tax Return Pass-Through Entity or other returns. The amount of tax withheld must be transferred to Part III, line 10 of Schedule
B Corporation, or in the cases of partnerships or other entities, to the corresponding line of the Informative Income Tax Return Pass-Through Entity or other returns.
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