What goes into an Act 60 annual report file?

A useful file usually includes decree details, residency support, annual donation evidence, business or investment records where relevant, and professional review notes.

Is the annual donation part of compliance?

For investor decrees, the annual Puerto Rico charitable donation is commonly treated as a core compliance item. Verify the current requirement and timing with a licensed professional.

Can Act 60 Sprint file the annual report?

Act 60 Sprint organizes the file. Regulated review, signature, and filing are performed by an independent licensed Puerto Rico professional.

Act 60 compliance

Act 60 annual report checklist

Use this checklist to organize annual report evidence before professional review and filing.

Short answer: An Act 60 annual report file should connect the decree, donation proof, residency support, relevant business or investment facts, and open advisor questions in one dated package.

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Core annual report records

Decree and identity details

Keep the decree, approval date, holder or entity details, and prior filings together.

Donation evidence

Keep the receipt, recipient, date, amount, and current-rule confirmation.

Residency support

Maintain day count, home, travel, closer-connection, and tax-home support.

Advisor questions

List open sourcing, basis, entity, or income questions before prep.

Annual report prep checklist

Confirm the decree holder, decree type, and reporting year.
Collect the annual donation receipt and current requirement confirmation.
Update physical-presence and closer-connection records.
Collect business, investment, crypto, or entity records tied to the decree.
Prepare a missing-doc map.
Route the final package for review and filing.

Annual compliance requirements, fees, deadlines, and forms may change. Confirm the current rule set before relying on this checklist.

These obligations begin once a decree is granted. For the steps before that point, see how to apply for Act 60.

Annual report FAQ

What is the annual report for?

It supports ongoing compliance for an Act 60 decree. The exact filing duty depends on the decree and current rules.

Does the donation replace professional review?

No. Donation evidence is one compliance item; the report and facts still need review.

Is this legal or tax advice?

No. This is general organizational information only.