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Navy card headed Puerto Rico Act 60, reading that your decree carries an annual report and that the fines for missing it are automatic, above the date November 16, 2026 and the note that tax year 2025 is filed with DDEC, not with your return.

Act 60 annual report: the November 16 deadline, the fees and the donation

Your tax year 2025 Act 60 annual report is filed with DDEC, not with your tax return, and the fines for missing it run on a timer. The date, the fees, the donation and the legacy Act 22-2012 fork.

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Depreciation Recapture on the Sale of Rental Property in 2026

By Daniel Hiltzik, CPA · Updated October 12, 2026 At a glance What it is. The part of your gain […]

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Repairs vs Improvements: What Your Rental Can Deduct Now

By Daniel Hiltzik, CPA · Updated September 15, 2026 At a glance The line. A repair keeps the property in […]

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Puerto Rico coastline — Act 60 decree application deadline, December 31, 2026

Puerto Rico Taxes vs US Taxes: What Actually Changes

By Daniel Hiltzik, CPA · Updated September 15, 2026 At a glance What changes. A bona fide Puerto Rico resident […]

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Cost Segregation vs Bonus Depreciation: Not a Choice

By Daniel Hiltzik, CPA · Updated September 15, 2026 At a glance They are not alternatives. A cost segregation study […]

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depreciation recapture rental property featured

721 Exchange vs 1031 Exchange: Defer Again or Cash Out?

By Daniel Hiltzik, CPA · Updated September 15, 2026 At a glance Both defer the tax. Only one can be […]

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tax deduction for real estate agents

Active vs Material Participation: The $25,000 Difference

Active vs Material Participation: The $25,000 Difference Real Estate Tax Daniel Hiltzik, CPA  ·  Last reviewed September 6, 2026  ·  […]

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Foreign Tax Credit vs Deduction: Which Is Better?

Foreign Tax Credit vs Deduction: Which Is Better? US Expat Tax Daniel Hiltzik, CPA  ·  Last reviewed September 6, 2026 […]

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FEIE vs Foreign Tax Credit: Which Saves Expats More?

FEIE vs Foreign Tax Credit: Which Saves Expats More? US Expat Tax Daniel Hiltzik, CPA  ·  Last reviewed September 6, […]

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FBAR vs 8938: Which Form Do You File?

FBAR vs 8938: Which Form Do You File? US Expat Tax Daniel Hiltzik, CPA  ·  Last reviewed September 6, 2026 […]

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