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

You are encouraged to file electronically with SSA even

941-PR. Check this box if you file Form 941-PR and no other

though you are filing fewer than 250 Forms 499R-2/W-2PR.

category (except “Third-party sick pay”) applies. A church or church

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organization should check this box even if it is not required to file

Form 941-PR or Form 944(SP). You would also check this box if in

Waiver from e-filing. You may request a waiver from filing

2015 you timely notify the IRS of filing Form 941-PR for the first time

electronically by filing Form 8508, Request for Waiver From Filing

instead of Form 944(SP). For more information in regard to this,

Information Returns Electronically. Submit Form 8508 to the IRS at

refer to the Instructions for Form 941-PR or the Instructions for Form

least 45 days before the due date of the return. See Form 8508 for

944(SP) for 2015.

filing information.

943-PR. Check this box if you are an agricultural employer and

If you file electronically, do not file the same returns on

file Form 943-PR and you are sending Form(s) 499R-2/W-2PR for

paper.

agricultural employees. For nonagricultural employees, send their

Form(s) 499R-2/W-2PR with a separate Form W-3PR, checking the

CAUTION

The SSA’s BSO website makes e-filing easy by providing two

appropriate box.

ways to submit your Forms 499R-2/W-2PR and Forms W-3PR.

944(SP). Check this box if you file Form 944(SP) and no other

If you need to file 50 or fewer Forms 499R-2/W-2PR or 25 or

category (except “Third-party sick pay”) applies. For businesses that

fewer Forms 499R-2c/W-2cPR at a time, you can use BSO to create

pay U.S. source income, if you file Form 944, you must mark the

them online. BSO guides you through the process of creating Forms

checkbox for “944” in box b of the Form W-3 and not use the

499R-2/W-2PR or 499R-2c/W-2cPR, saving and printing them, and

W-3PR, which is only used for reporting income from sources in

submitting them to the SSA when you are ready. You do not have to

Puerto Rico.

wait until you have submitted Forms 499R-2/W-2PR or 499R-2c/

Household. Check this box if you are a household employer

W-2cPR to the SSA before printing copies for your employees. BSO

sending Form(s) 499R-2/W-2PR for household employees, and you

generates Form W-3PR or W-3c PR automatically based on your

did not include the household employee's taxes on Form 941-PR,

Forms 499R-2/W-2PR or 499R-2c/W-2cPR.

Form 943-PR, or Form 944(SP).

If you need to file more than 50 Forms 499R-2/W-2PR or more

3rd-party sick pay. Check this box if you are a third-party payer

than 25 Forms 499R-2c/W-2cPR, BSO’s file upload feature might be

of sick pay (or are reporting sick pay payments made by a third

the best e-filing method for your business or organization. To obtain

party) filing Form(s) 499R-2/W-2PR with third-party sick pay

file format specifications, visit the SSA’s Employer W-2 Filing

reported in box 7 (“Wages”). Do not check this box if the third-party

Instructions & Information website at

payer is filing Form(s) 499R-2/W-2PR and you are only filing a recap

employer, select Publications & Forms and click on Specifications

form (on Form 8922, see Pub. 15-A for more details). If more than

for Filing Forms W-2 and W-2c Electronically (EFW2/EFW2C) and

one box applies (for example, this box and the Form 941-PR box),

select the appropriate document. This information is also available

check both boxes and file a single Form W-3PR for the regular and

by calling the SSA’s Employer Reporting Service Center at

third-party sick pay Form(s) 499R-2/W-2PR.

1-800-772-6270 (toll free) or by contacting the SSA's Employer

Third-party sick pay. For wages paid in 2014, third party payers

Services Liaison Officer (ESLO) for Puerto Rico at 212-264-1117.

of sick pay (and in certain cases, employers) will use Form 8922,

Third-Party Sick Pay Recap, to report total third-party sick pay

For more information on electronic filing of Forms 499R-2/

wages paid to employees when liability for the employer and

W-2PR and Forms W-3PR with the SSA, go to

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employee portions of FICA taxes on the wages is split between the

employer. First time filers, select

employer for whom services are normally rendered and the third

Go To Register; returning filers select Go To Log In.

party payer. Form 8922 replaces the Third-Party Sick Pay Recap

Form 499R-2/W-2PR and Third-Party Sick Pay Recap Form W-3PR,

The SSA's BSO e-filing system is an independent system

which were used to report third-party sick pay recaps for wages paid

from the electronic filing program offered by the Treasury

in 2013 and prior years. Forms 8922 are filed with the Internal

Department of Puerto Rico for employers and withholding

CAUTION

Revenue Service (IRS), rather than the SSA. For 2014 wages, Form

agents. For more information on filing information returns

8922 must be filed with the IRS by March 2, 2015. Form 8922

electronically using the Treasury Department of Puerto Rico's e-file

cannot be filed electronically. Beginning with wages paid in 2014,

system, visit

Third-Party Sick Pay Recaps will not be filed with the SSA. The

requirements to report third-party sick pay paid to individual

Making corrections. Use Form W-3c PR, Transmittal of Corrected

employees on Forms 499R-2/W-2PR are otherwise unchanged. For

Wage and Tax Statements, to transmit Form(s) 499R-2c/W-2cPR,

more information on Form 499R-2/W-2PR requirements, go to

Corrected Withholding Statement, or to make corrections to a

See Publication 15-A and the

previously filed Form W-3PR.

instructions for Form 8922 for more information.

Specific Instructions

Medicare employees only. Check this box if you are a

government agency with employees subject only to the Medicare

Form W-3PR is read by machines, so please type entries, if

tax.

possible, or print as dark as possible. Send the entire page of Form

W-3PR with Form(s) 499R-2/W-2PR. Make all dollar entries without

Box b: Total number of Forms 499R-2/W-2PR. Enter the number

the dollar sign ($) and comma, but don't omit the decimal point

of completed individual Form(s) 499R-2/W-2PR you are sending

(00000.00).

with this Form W-3PR. Do not count “Void” Forms 499R-2/W-2PR.

Amounts reported on related employment forms (for

Box c: Employer identification number (EIN). Enter the

example, Form 499R-2/W-2PR, Form 941-PR, Form

nine-digit number assigned to you by the IRS. This should be shown

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943-PR, Form 944(SP), or Schedule H-PR (Form

as 00-0000000. The EIN you enter must be the same number you

1040-PR)) should agree with the amounts reported in the pertinent

used on Form 941-PR, 943-PR, 944(SP), or Schedule H-PR (Form

boxes of the Form W-3PR. If there are any differences, you may be

1040-PR). Do not use a prior owner's EIN.

contacted by the IRS and SSA. Retain your reconciliation

If you do not have an EIN when filing Form W-3PR, enter

information for future reference. See Reconciling Form(s) 499R-2/

“Applied For” in box c, not your social security number (SSN). You

W-2PR, W-3PR, 941-PR, 943-PR, 944(SP), and Schedule H-PR

can get an EIN by applying online at

IRS.gov

or by faxing or mailing

(Form 1040-PR), later.

Form SS-4, Application for Employer Identification Number, to the

IRS.

Box a: Kind of payer. Check the box that applies. Check only one

Boxes d and e: Employer's name and address. Enter the

box (see 3rd-party sick pay, later, for an exception). If more than one

employer's name, street address, city, state, and ZIP code.

box applies (except for “Third-party sick pay”), send each type of

Form 499R-2/W-2PR with a separate Form W-3PR.

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Instrucciones Para El Formulario W-3pr (Instructions For Form W-3pr) - 2015 Page 9

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