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

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

the current year Form W-3PR adjustments from Forms 941-PR,

1040-PR). Don't use a prior owner's EIN.

943-PR, 944(SP), or Schedule H-PR (Form 1040-PR) that include

adjustment amounts for a prior year.

If you don't have an EIN when filing Form W-3PR, enter “Applied

For” in box c, not your social security number (SSN). You can get an

2. Social security and Medicare taxes (boxes 11 and 13). The

EIN by applying online at

IRS.gov

or by faxing or mailing Form SS-4,

amounts shown on the four quarterly Forms 941-PR (or annual Form

Application for Employer Identification Number, to the IRS.

943-PR, Form 944(SP), or Schedule H-PR (Form 1040-PR)),

including current year adjustments, should be approximately twice

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

the amounts shown on Form W-3PR.

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

Amounts reported on Form(s) 499R-2/W-2PR, W-3PR, 941-PR,

Box f: Other EIN used this year. If you have used an EIN

943-PR, 944(SP), and Schedule H-PR (Form 1040-PR) may not

(including a prior owner's EIN) on Form 941-PR, 943-PR, or 944(SP)

match for valid reasons. If the amounts don't match, you should

submitted for 2016 that is different from the EIN reported in box c on

determine that the reasons are valid. Keep your reconciliation in

Form W-3PR, enter the other EIN used. Agents generally report the

case there are inquiries from the IRS or the SSA.

employer's EIN in box f. If an agent is reporting for more than one

employer, leave box f blank.

Privacy Act and Paperwork Reduction Act Notice. We ask for

Contact person, telephone number, fax number, and email ad-

the information on Form W-3PR to carry out the Internal Revenue

dress. Enter this information for use by the SSA if any questions

laws of the United States. We need it to figure and collect the right

arise during processing. The name of a contact person must be

amount of tax. Section 6051 of the Internal Revenue Code and its

provided in case there are any questions in regard to the form during

regulations require you to furnish wage and tax statements to

processing. The employer's phone number, fax number, and email

employees, the Social Security Administration, and the Internal

address need to be provided.

Revenue Service. Section 6109 of the Code requires you to provide

your employer identification number (EIN). Failure to provide this

Payroll service providers enter your client's information for

information, or providing false or fraudulent information, may subject

these fields.

you to penalties.

CAUTION

You are not required to provide the information requested on a

The amounts to enter in boxes 1 through 4 and 6 through

form that is subject to the Paperwork Reduction Act unless the form

16, described next, are totals from only the Forms 499R-2/

TIP

displays a valid OMB control number. Books or records relating to a

W-2PR (excluding any Forms 499R-2/W-2PR marked

form or its instructions must be retained as long as their contents

“VOID”) that you are sending with this Form W-3PR.

may become material in the administration of any Internal Revenue

law.

Boxes 14 and 6-16. Enter the amounts from the corresponding

totals from the Form(s) 499R-2/W-2PR you are sending with this

Generally, tax returns and return information are confidential, as

Form W-3PR.

required in section 6103. However, section 6103 allows or requires

Box 13. Include in this box the total amount of Additional

the IRS to disclose or give the information shown on your tax return

Medicare Tax withheld, if any. For more information about the

to others as described in the Code. For example, we may disclose

Additional Medicare Tax, go to IRS.gov and enter “Additional

your tax information to the Department of Justice to enforce the tax

Medicare Tax” in the search box.

laws, both civil and criminal, and to cities, states, the District of

Columbia, and U.S. commonwealths or possessions to carry out

Reconciling Form(s) 499R-2/W-2PR, W-3PR,

their tax laws. We may disclose your tax information to the

Department of the Treasury and contractors for tax administration

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

purposes; and to other persons as necessary to obtain information

(Form 1040-PR)

needed to determine the amount of or to collect the tax you owe. We

Reconcile the amounts shown in boxes 10, 12a, and 14 from all

may disclose your tax information to the Comptroller General of the

2016 Forms W-3PR with their corresponding amounts from the

United States to permit the Comptroller General to review the

yearly totals of the quarterly Forms 941-PR, or annual Forms

Internal Revenue Service. We may disclose your tax information to

943-PR, 944(SP), and Schedule H-PR (Form 1040-PR). When there

committees of Congress; federal, state, and local child support

are discrepancies between amounts reported on Form(s) 499R-2/

agencies; and to other federal agencies for the purposes of

W-2PR and W-3PR filed with the SSA and Forms 941-PR, 943-PR,

determining entitlement for benefits or the eligibility for and the

944(SP), and Schedule H-PR (Form 1040-PR) filed with the IRS,

repayment of loans. We may also disclose this information to other

you will be contacted to resolve the discrepancies.

countries under a tax treaty, to federal and state agencies to enforce

federal nontax criminal laws, or to federal law enforcement and

Reducing discrepancies between amounts reported on

intelligence agencies to combat terrorism.

Forms 499R-2/W-2PR and W-3PR, and Forms 941-PR, 943-PR,

944(SP), and Schedule H-PR (Form 1040-PR):

The time needed to complete and file this form will vary

Be sure that the amounts on Form W-3PR for 2016 are the total

depending on individual circumstances. The estimated average time

amounts from Form(s) 499R-2/W-2PR.

is 27 minutes. If you have comments concerning the accuracy of this

Reconcile Form W-3PR with your four quarterly Forms 941-PR (or

time estimate or suggestions for making this form simpler, we would

be happy to hear from you. You can send your comments to the

annual Forms 943-PR, 944(SP), and Schedule H-PR (Form

1040-PR)) by comparing amounts reported for:

Internal Revenue Service, Tax Forms and Publications Division,

1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don't

1. Social security wages, Medicare wages and tips, and social

send Form(s) 499R-2/W-2PR or W-3PR to this address. Instead,

security tips (boxes 10, 12a, and 14). Form W-3PR should include

see Where to file, earlier.

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

1040-PR) adjustments only for the current year. You can't report on

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Instrucciones Para El Formulario W-3pr (Instructions For Form W-3pr) - 2016 Page 9

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