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

for “900” series topics, which provide information for residents of

Use of a reporting agent or other third-party payroll service

Puerto Rico.

provider does not relieve an employer of the responsibility

to ensure that Forms 499R-2/W-2PR are furnished to

By phone. Many services are available over the phone.

CAUTION

employees and that Forms 499R-2/W-2PR and W-3PR are filed with

Ordering forms, instructions, and publications. Call

the SSA, correctly and on time.

1-800-TAX-FORM (1-800-829-3676) to order current-year forms,

instructions, and publications, and prior-year forms and instructions

If an authorized sender signs for the payer, the payer is still

(limited to 5 years). You should receive your order within 10 days.

responsible for filing with the SSA, when due, a correct and

Asking tax questions. Call the IRS toll-free with your tax questions

complete Form W-3PR and related Form(s) 499R-2/W-2PR and is

at 1-800-829-1040. Persons who are deaf, hard of hearing, or have

subject to any penalties that result from not complying with these

a speech disability (TTY/TDD users) may call 1-800-829-4059.

requirements. Be sure that the payer's name and employer

TeleTax topics. Call 1-800-829-4477 to listen to prerecorded

identification number (EIN) are the same as those used on Form

messages covering various tax topics. The topics related to

941-PR, Planilla para la Declaración Federal TRIMESTRAL del

residents of Puerto Rico are the following:

Patrono; Form 943-PR, Planilla para la Declaración Anual de la

Contribución Federal del Patrono de Empleados Agrícolas; Form

901 - Is a Person With Income from Puerto Rican Sources

944(SP), Declaración Federal ANUAL de Impuestos del Patrono o

Required to File a U.S. Federal Income Tax Return?

Empleador; or Schedule H-PR (Form 1040-PR), Contribuciones

902 - Credits and Deductions for Taxpayers With Puerto Rican

sobre el Empleo de Empleados Domésticos, filed by or for the

Source Income That is Exempt From U.S. Tax

employer.

903 - Federal Employment Tax in Puerto Rico

904 - Tax assistance for residents of Puerto Rico

When to file. If you file on paper, you must file Form 499R-2/

W-2PR with Form W-3PR with the SSA by February 29, 2016.

Evaluating the quality of our telephone services. To ensure

However, if you file Form 499R-2/W-2PR electronically, you may file

IRS representatives give accurate, courteous, and professional

by March 31, 2016. You may owe a penalty for each Form 499R-2/

answers, we use several methods to evaluate the quality of our

telephone services. One method is for a second IRS representative

W-2PR you file late.

to listen in on or record random telephone calls. Another is to ask

Note. Contact the Puerto Rico Department of Treasury to obtain the

some callers to complete a short survey at the end of the call.

filing dates for Puerto Rican information returns.

Walk-in. You can visit our Taxpayer Assistance Center (TAC) in

Extension. You may request an automatic extension of time to

Guaynabo at:

file Form 499R-2/W-2PR by sending Form 8809, Application for

Extension of Time To File Information Returns, to the address on

City View Plaza II

that form. You must request the extension before the due date of the

Bldg. 48 Carr. 165 km. 1.2

returns. You will have an additional 30 days to file. See Form 8809

Guaynabo, P.R. 00968-8000

for details.

Even if you request an extension to file Form

To schedule an appointment you will need to call 787-522-8660. The

499R-2/W-2PR, you must still furnish Form 499R-2/W-2PR

hours of operation are Monday through Friday from 8:30 a.m. to 4:30

to your employees by February 1, 2016.

p.m.

CAUTION

Mail. You can send your order for forms, instructions, and

Where to file. Send Form 499R-2/W-2PR with the entire page of

publications to the following address. You should receive a

Form W-3PR to:

response within 10 days after we receive your request.

Social Security Administration

Internal Revenue Service

Data Operations Center

1201 N. Mitsubishi Motorway

Wilkes-Barre, PA 18769-0001

Bloomington, IL 61705-6613

If you use “Certified Mail” to file, change the ZIP code to

General Instructions for Form W-3PR

“18769-0002.” If you use an IRS-approved private delivery

TIP

service, add “Attn: W-2 Process, 1150 E. Mountain Dr.” to

Purpose of form. Use Form W-3PR to transmit Form(s) 499R-2/

the address and change the ZIP code to “18702-7997.” See Pub. 15

W-2PR to the SSA. Be sure to use Form W-3PR for the correct year

(Circular E) for a list of IRS-approved private delivery services.

and also keep a copy of Form W-3PR for your records.

Do not send cash, checks, money orders, or other forms of

Who must file Form W-3PR. Employers and other payers must file

payment with Forms 499R-2/W-2PR and W-3PR that you

Form W-3PR to transmit Form(s) 499R-2/W-2PR to the SSA.

submit to the SSA. Employment tax forms (Form 941-PR,

Household employers. You must file a Form W-3PR even if

CAUTION

943-PR, or 944(SP)) and remittances must be sent to the IRS.

filing only one Form 499R-2/W-2PR for one household employee.

On Form W-3PR check the “Household” box in box a. For more

Shipping and mailing. Prepare and file Form(s) 499R-2/W-2PR

information, see Schedule H-PR (Form 1040-PR) and its separate

either alphabetically by employees' last names or numerically by

instructions. You must have an employer identification number

employees' social security numbers. Do not staple or tape Form

(EIN). See Box c: Employer identification number (EIN), later.

W-3PR to Form(s) 499R-2/W-2PR or any Form(s) 499R-2/W-2PR to

Who may sign Form W-3PR. A transmitter or sender (including a

each other. Do not fold either of these forms; send them to the SSA

service bureau, reporting agent, paying agent, or disbursing agent)

in a flat envelope. If you file more than one type of employment tax

may sign Form W-3PR (or use its personal identification number

form, please group Form(s) 499R-2/W-2PR of the same type with a

(PIN) on electronic filings) for the employer or payer only if the

separate Form W-3PR for each same type and send them in

sender satisfies both of the following.

separate groups.

It is authorized to sign by an agency agreement (whether oral,

Electronic reporting. The SSA encourages all employers to e-file.

written, or implied) that is valid under state law, and

E-filing can save you time and effort and helps ensure accuracy. If

It writes “For (name of payer)” next to the signature (paper

you are required to file 250 or more Forms 499R-2/W-2PR with SSA,

Form(s) W-3PR only).

you must file them electronically. You may be charged a penalty if

you fail to file electronically when required.

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Instrucciones Para El Formulario W-3pr (Instructions For Form W-3pr) - 2015 Page 8

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