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Coronavirus Economic Relief for Transportation Services (CERTS)

Supplemental Instructions for Companies in Puerto Rico

For most questions in the CERTS application, companies formed in Puerto Rico should be able to 

answer the questions by following the existing instructions in the application. However, there are four 

(4) questions in the application that require alternative instructions because companies in Puerto Rico 

do not file annual U.S. Internal Revenue Service tax returns. 

For the four application questions identified below, companies in Puerto Rico should use these 

alternative instructions instead of the instructions in the CERTS application form. 

(1) Tax Return Type. In Tab 4 “Company Information” of the application, the question on “Tax 

Return Type” requires the applicant to identify their annual U.S. Internal Revenue Service corporate 

income tax return by selecting one of the following options:

• C-Corp – IRS Form 1120

• S-Corp – IRS Form 1120-S

• Partnership – IRS Form 1065

• Sole Proprietorship – Schedule C (IRS Form 1040) 

Companies in Puerto Rico must answer this question by selecting the IRS form that best matches the 

Hacienda tax form they use. Use the following table to make the appropriate selection for this 

question. 

IF YOUR HACIENDA FORM IS: THEN SELECT THIS OPTION: 

Corporation Income Tax Return 

Form 480.2 / 480.20

C-Corp – IRS Form 1120

Income Tax Return for Exempt Businesses under the 

Puerto Rico Incentives Program

Forms 480.3(II)DT / 480.30(II)DT, 480.3(II)LE /

480.30(II)LE or 480.3(II) / 480.30(II)

C-Corp – IRS Form 1120

Informative Income Tax Return Pass-Through Entity 

Form 480.2(EC) / 480.20(EC)

Partnership – IRS Form 1065

Schedule M Individual – Income from Services 

Rendered (Individual Income Tax Return Form 482 

or 482.0)

 

Sole Proprietorship – Schedule C (IRS 

Form 1040)
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(2) Lost Revenues Percentage. In Tab 6 “Eligibility Information” of the application, the question on

“Lost Revenues Percentage” requires the applicant to enter their 2019 and 2020 revenues as reported 

on their annual U.S. tax returns. To answer this question, companies in Puerto Rico should enter the 

following amounts for the annual revenues based on their annual Hacienda income tax return:

IF YOUR HACIENDA FORM IS: THEN ENTER THE REVENUE AMOUNTS 

FROM THESE FIELDS: 

Corporation Income Tax Return Form 

480.2 / 480.20

Page 2, Part I, Section C, Line 7 “Gross income on 

sales of services”

Income Tax Return for Exempt 

Businesses under the Puerto Rico 

Incentives Program

Forms 480.3(II)DT / 480.30(II)DT, 

480.3(II)LE / 480.30(II)LE or 480.3(II) /

480.30(II)

Service gross income from appropriate schedule:

• Schedule L Incentives, Page 1, Part III, Line 14 

“Other Income” (service gross income); or

• Schedule P Incentives, Page 1, Part III, Line 19 

“Miscellaneous income” (service gross 

income); or

• Schedule P Incentives, Page 1, Part III, Section 

C, Line 7 “Gross income on sale of services”; 

or 

• Schedule 3 Incentives, Page 1, Part I, Section B, 

Line 8 “Other Income” (service gross income); 

or

• Schedule 10 Incentives, Page 1, Part I, Section 

C, Line 7 “Gross income from services 

rendered”

Informative Income Tax Return PassThrough Entity 

Form 480.2(EC) /480.20(EC)

Page 3, Part VIII, Section C, Line 7 “Gross income 

on sale of services” (or the equivalent line for 

service gross income from the incentives schedules 

of this form)

Schedule M Individual – Income from 

Services Rendered (Individual Income 

Tax Return Form 482 or 482.0)

 

Page 1, Part II, the sum of Line 1 “Income” and

Line 6 “Income earned through corporation of 

individuals, partnerships and special partnerships 

(Pass-through Entities)”
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(3) Principal Business Activity Code. In Tab 6 “Eligibility Information” of the application, the 

question on “Principal Business Activity Code” requires the applicant to enter the 6-digit Principal 

Business Activity Code from their 2019 annual U.S. tax return. To answer this question, companies in 

Puerto Rico should enter the 6-digit NAICS Code or Código NAICS from page 1 of their Hacienda 

income tax return. If the Company did not enter a NAICS code on their Hacienda return, then as an 

alternative they can enter the 4-digit Industrial Code from page 1 on their Hacienda return. 

After entering the code, the application form may display a message asking the user to “make sure the 

Principal Business Activity Code you entered matches the code as it was entered on your 2019 tax 

return, and then proceed with completing the application.” Puerto Rico companies should make sure 

the code they entered matches the NAICS Code (or the Industrial Code) from their Hacienda tax 

return, and then proceed with completing the application.

(4) 2019 and 2020 Federal Income Tax Returns. In tab 9 “Upload Tax Documents” of the 

application, applicants are instructed to upload copies of their 2019 and 2020 Federal income tax 

returns. Companies in Puerto Rico should upload copies of their 2019 and 2020 Hacienda tax returns, 

as appropriate: 

• Corporation Income Tax Return Form 480.2 / 480.20; or

• Income Tax Return for Exempt Businesses under the Puerto Rico Incentives Program Forms 

480.3(II)DT / 480.30(II)DT, 480.3(II)LE / 480.30(II)LE or 480.3(II) / 480.30(II)

• Informative Income Tax Return Pass-Through Entity Form 480.2(EC) /480.20(EC); or

• Schedule M Individual – Income from Services Rendered (Individual Income Tax Return Form 

482 or 482.0)