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) — many TACs are designated as Certifying Acceptance Agents
- 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 (walk-in for forms only)
- Prior-year returns assistance
⚠️ All TAC visits require an appointment. 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), identity verification, account problems, and tax-return assistance for prior years.
| Office | Address | Phone | Hours |
|---|---|---|---|
| Guaynabo | 48 Carr 165 km. 1.2, City View Plaza II Bldg., 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 | 3 Nicanor Vazquez Suite 220, Boulevard Plaza, Humacao, PR 00791 | (787) 285-5344 | 8:30am - 4:30pm |
| Mayagüez | 349 Avenida Hostos E, Office Park Building Suite A-15 St 2 KM 156.5, Mayagüez, PR 00680 | (787) 806-3569 | 8:30am - 4:30pm |
| Ponce | 2050 Ponce Bypass, Suite 312, Ponce, PR 00716-192 | (939) 900-3183 | 8:30am - 4:30pm |
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 2-4 weeks in advance during peak tax season (Jan-Apr)
- 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: 2026-09-01. Source: IRS Taxpayer Assistance Center directory. General procedural information — not legal or tax advice. Always 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.