Instrucciones Para El Formulario W-3pr (Instructions For Form W-3pr)

Act (FICA) tax, and Federal Unemployment Tax Act (FUTA) tax and

titled “944(SP)”. For more information, see the Instructions for Form

must be reported on Form 499R-2/W-2PR, Withholding Statement.

941-PR or the Instructions for 944(SP).

Reminders

Same-sex marriage. For federal tax purposes, individuals of the

same sex are considered married if they were lawfully married in a

state (or foreign country) whose laws authorize the marriage of two

Additional Medicare Tax. In addition to withholding Medicare tax

individuals of the same sex, even if the state (or foreign country) in

at 1.45%, an employer is required to withhold the 0.9% Additional

which they now live does not recognize same-sex marriage. For

Medicare Tax on any Federal Insurance Contributions Act (FICA)

more information, see Revenue Ruling 2013-17, 2013-38 I.R.B. 201,

wages or compensation it pays to an employee in excess of

available at Notice 2013-61

$200,000 in a calendar year. An employer is required to begin

provides special administrative procedures for employers to make

withholding Additional Medicare Tax in the pay period in which it

claims for refunds or adjustments of overpayments of social security

pays wages or compensation in excess of $200,000 to an employee

and Medicare taxes with respect to certain same-sex spouse

and continue to withhold it until the end of the calendar year.

benefits before expiration of the period of limitations. Notice

Additional Medicare Tax is only imposed on the employee. There is

2013-61, 2013-44 I.R.B. 432, is available at

no employer share of Additional Medicare Tax. All wages and

2013-44_IRB/ar10.html.

compensation that are subject to Medicare tax are subject to

Additional Medicare Tax withholding if paid in excess of the

Severance payments. Severance payments are wages subject to

$200,000 withholding threshold.

social security and Medicare taxes. As noted in section 15 of Pub.

For more information on Additional Medicare Tax, go to IRS.gov

15 (Circular E), Special Rules for Various Types of Service and

and enter “Additional Medicare Tax” in the search box.

Payments, severance payments are also subject to FUTA tax.

Unless otherwise noted, references to Medicare tax include

Information about state tax requirements for employers. If you

Additional Medicare Tax.

are an employer in the Commonwealth of Puerto Rico, contact the

Puerto Rico Department of the Treasury at 787-722-0216 or send a

Due date for e-filers. When you e-file your Forms 499R-2/W-2PR

fax at 787-977-3806. Send any correspondence to:

with the Social Security Administration (SSA), the due date for

e-filing the 2015 Form 499R-2/W-2PR is extended to March 31,

P.O. Box 9024140

2016. For information on how to file electronically, see Electronic

San Juan, P.R. 00902-4140

Reporting, later.

Business Services Online. The SSA has enhanced its secure

To locate your local Hacienda's Taxpayer Service Center, go to

BSO website to make it easier to register and navigate. To get

and click on Contáctenos (Contact us).

access to “Business Services Online (BSO)”, visit the SSA's

Need Help?

website,

to obtain

general information about annual wage reporting, and use other

If you need information about how to get forms and publications, see

services offered by SSA to employers. Call the SSA at

Pub. 15 (Circular E), Employer's Tax Guide.

1-888-772-2970 if you experience problems using any of the

services within BSO.

Employment tax information. Detailed employment tax

information is given in:

To obtain additional information about these topics, visit the

Pub. 15 (Circular E), Employer's Tax Guide;

Treasury Department of Puerto Rico's website,

Pub. 15-A, Employer's Supplemental Tax Guide;

. You can also call them at 787-722-0216

or send a fax at 787-977-3806.

Pub. 15-B, Employer's Tax Guide to Fringe Benefits;

Pub. 51 (Circular A), Agricultural Employer's Tax Guide;

Contact information. The employer must provide the name of their

Pub. 179 (Circular PR), Guía Contributiva Federal para Patronos

contact person, the employer's telephone number, fax number, and

Puertorriqueños (Federal Tax Guide for Employers in Puerto Rico),

email address in the boxes provided.

in Spanish, for use solely in Puerto Rico;

Military Spouses Residency Relief Act (MSRRA). You may be

Pub. 926, Household Employer's Tax Guide;

required to report wages and taxes on a form different from the form

Schedule H-PR (Form 1040-PR), Contribuciones sobre el

you generally use if an employee claims residence or domicile under

Empleo de Empleados Domésticos, in Spanish, for use solely in

MSRRA in a different jurisdiction than one of the 50 U.S. states, the

Puerto Rico; and

District of Columbia, American Samoa, Commonwealth of the

Pub. 80 (Circular SS), Federal Tax Guide for Employers in the

Northern Mariana Islands, Guam, Puerto Rico, or the U.S. Virgin

U.S. Virgin Islands, Guam, American Samoa, and the

Islands.

Commonwealth of the Northern Mariana Islands.

Under MSRRA, the spouse of an active duty servicemember

You can also call the Internal Revenue Service (IRS) with your

(civilian spouse) may keep his or her prior residence or domicile for

employment tax questions at 1-800-829-4933 or visit

IRS.gov

and

tax purposes (tax residence) when accompanying the

type “Employment Taxes” in the search box.

servicemember spouse, who is relocating under military orders, to a

Internet. You can access the IRS website 24 hours a day, 7 days a

new military duty station in one of the 50 states, the District of

week at

IRS.gov

to:

Columbia, or a U.S. possession. Before relocating, both spouses

Download, view, and order tax forms, instructions and

must have had the same tax residence.

publications;

For example, if a civilian spouse is working in Puerto Rico but

Research your tax questions online;

properly claims tax residence in one of the 50 states under MSRRA,

See answers to frequently asked tax questions;

his or her income from services would not be taxable income for

Search publications online by topic or keyword;

Puerto Rico tax purposes. Federal income taxes should be withheld

Use the Internal Revenue Code, regulations, or other official

and submitted to the IRS. State and local income taxes may need to

guidance;

be withheld and remitted to state and local tax authorities. You

View Internal Revenue Bulletins (IRBs) published in the last few

should consult with state, local, or U.S. possession tax authorities

years;

regarding your withholding obligations under MSRRA.

Form 944-PR. Form 944-PR, Planilla para la Declaración Federal

Get information on starting and operating a small business; and

ANUAL del Patrono, was made obsolete at the end of 2011.

Tax Topics that provide you information on federal and other tax

Employers who filed Form 944-PR can now file Form 944(SP),

information for residents of Puerto Rico. If you wish to see these

Declaración Federal ANUAL de Impuestos del Patrono o

topics, visit

IRS.gov

and type “Tax Topics” in the search box. Look

Empleador. On Form W-3PR, the checkbox titled “944-PR” now is

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Instrucciones Para El Formulario W-3pr (Instructions For Form W-3pr) - 2015 Page 7

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