"Even plan administrators who will not handle the Puerto Rico income tax prepayment for participants and beneficiaries should be prepared to provide supporting documentation to Puerto Rico residents about their accrued benefits (e.g., participant statements, benefit calculations, or other administrative documents) to allow them to file their prepayment directly with the Puerto Rico Treasury. To ensure that no more Puerto Rico income tax is withheld from future distributions than necessary, they must also be prepared to credit a participant with Puerto Rico income tax basis if the participant provides them with a stamped prepayment receipt from the Puerto Rico Treasury."

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