IRS offices in Puerto Rico
The IRS operates Taxpayer Assistance Centers (TACs) for in-person tax services. Puerto Rico has 5 TACs.
TACs handle:
- ITIN applications (Form W-7) — a TAC with ITIN services reviews your completed Form W-7, authenticates most supporting documents and mails your application package, all for free. A TAC is not a Certifying Acceptance Agent: the IRS lists CAAs as a separate, fee-based option
- Identity verification for tax returns
- Account problems and balance-due payments
- Tax law questions (limited; most are routed to phone or IRS.gov)
- Tax form pickup (no appointment needed)
- Prior-year returns — drop-off by appointment; TACs no longer prepare returns
⚠️ Most TAC services require an appointment — the IRS exceptions are making a non-cash payment, picking up blank forms and dropping off a current-year return. Call the local office below OR the IRS appointment line at 844-545-5640.
IRS Taxpayer Assistance Centers in Puerto Rico
5 IRS TACs listed for Puerto Rico. TACs handle in-person tax services including ITIN applications (Form W-7) at TACs that offer ITIN document review, identity verification and account problems; they no longer prepare tax returns.
| Office | Address | Phone | Hours |
|---|---|---|---|
| Guaynabo | City View Plaza II Bldg., 48 Carr 165 km. 1.2, Guaynabo, PR 00968 | (787) 522-8660 | 8:30am - 4:30pm |
| DASE | Los Frailes Industrial Park Ave, Esmeralda Calle C #475, Guaynabo, PR 00969 | (787) 421-7439 | 8:30am - 4:30pm |
| Humacao | Boulevard Plaza, 3 Nicanor Vazquez Suite 220, Humacao, PR 00791 | (787) 285-5344 | 8:30am - 4:30pm |
| Mayagüez | Office Park Building Suite A-15 St 2 KM 156.5, 349 Avenida Hostos E, Mayaguez, PR 00680 | (787) 806-3569 | 8:30am - 4:30pm |
| Ponce | 2050 Ponce Bypass, Suite 312, Ponce, PR 00716 | (939) 900-3183 | 8:30am - 4:30pm |
In-person ITIN document review at IRS offices in Puerto Rico
The IRS page IRS Taxpayer Assistance Centers providing in-person ITIN document review (marked “Page Last Reviewed or Updated: 24-Aug-2026”; checked October 15, 2026) lists these Puerto Rico offices: Guaynabo (City View), Guaynabo (DASE), Humacao, Mayagüez, Ponce. On that page the IRS says TAC employees “can review your original documents and certified copies from the issuing agencies required to apply and renew for” ITINs, and that “Your documents will be returned to you at the end of your appointment.”
A second IRS page, IRS Taxpayer Assistance Centers with ITIN services (marked “Page Last Reviewed or Updated: 25-Mar-2026”, an older date than the list above), does not match it for Puerto Rico: it does not include Guaynabo (DASE), Ponce.
How to schedule an IRS TAC appointment in Puerto Rico
- Choose the office most convenient for you above
- Call the office number OR the central appointment line: 844-545-5640
- Explain the reason for your visit (W-7 ITIN, identity verification, etc.)
- Schedule your appointment ahead of time, as the IRS asks
- Confirm what original documents you must bring
Related procedural information
- ITIN — individual taxpayer ID without SSN — the federal procedure your TAC will help with
- Free tax prep (VITA + TCE) in Puerto Rico — separate volunteer sites for low-income filers
- State income tax obligations in Puerto Rico — state filings happen separately from IRS
- USCIS forms library — federal immigration forms
- Find an immigration attorney — for cross-border tax + visa interactions
Last verified: 2026-09-24. Source: the IRS Taxpayer Assistance Center directory (apps.irs.gov), read 2026-10-15 — every address, phone, hours cell and office note in the table above is that snapshot, not a same-day reading. The page itself was reviewed on the date above. General procedural information — not legal or tax advice. Always call 844-545-5640 to verify office hours and services before traveling.
Recent IRS appointment and ITIN context (2025-2026)
Key lines stay here: TACs are appointment-only at 844-545-5640; the ITIN application itself has no IRS fee; free VITA tax preparation is at 1-800-906-9887. The national context for IRS appointments, ITIN processing times, VITA free tax preparation and the Child Tax Credit rules is maintained once, on the IRS offices by state hub, so it stays current for every state.