Instrucciones Para El Formulario W-3pr - 2009 (Page 3 of 4) in pdf

Formularios 941-PR, 943-PR, 944-PR y el Anexo H-PR (Formulario

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

1040-PR), radicados ante el IRS, tenemos que comunicarnos con

the services within BSO.

usted para resolver tales diferencias.

The website includes electronic filing information, some Internal

Revenue Service (IRS) and SSA publications, and general topics of

Las cantidades reportadas en los Formularios 499R-2/W-2PR,

interest about annual wage reporting. You can also use BSO to ask

W-3PR, 941-PR, 943-PR, 944-PR y el Anexo H-PR (Formulario

questions about wage reporting.

1040-PR) a veces no concuerdan por razones v ´ alidas. Si no

concuerdan, usted deber ´ a verificar que las razones son v ´ alidas.

General Instructions

Conserve su conciliaci ´ on en caso de que el IRS o la SSA tenga

dudas relativas a dichos formularios.

Purpose of form. Use Formulario W-3PR to transmit the Original

copy of Formulario(s) 499R-2/W-2PR to the SSA. Be sure to use

Aviso sobre la Ley de Confidencialidad de

Formulario W-3PR for the correct year and also keep a copy of

Formulario W-3PR for your records.

Informaci ´ on y la Ley de Reducci ´ on de Tr ´ amites

Who must file. Employers and other payers must file Formulario

Solicitamos la informaci ´ on requerida en el Formulario W-3PR para

W-3PR to transmit Formulario(s) 499R-2/W-2PR.

cumplir con las leyes que regulan la recaudaci ´ on de los impuestos

A household employer must file a Formulario W-3PR even if

internos de los Estados Unidos. La necesitamos para computar y

filing only one Formulario 499R-2/W-2PR for one household

cobrar la cantidad correcta de contribuci ´ on. La secci ´ on 6051 del

employee. On Formulario W-3PR check the “Household” box in box

C ´ odigo Federal de Rentas Internas y su reglamentaci ´ on

a. You must have an EIN. See Box c — Employer identification

correspondiente requieren que usted provea copias del formulario

number (EIN) on page 4.

de retenci ´ on a sus empleados y a la SSA. La secci ´ on 6109

Who may sign Formulario W-3PR. A transmitter or sender

requiere que usted provea su n ´ umero de identificaci ´ on patronal

(including a service bureau, reporting agent, paying agent, or

(EIN). Si no nos provee esta informaci ´ on de una manera oportuna,

disbursing agent) may sign Formulario W-3PR (or use its personal

podr´ ı a estar sujeto a multas.

identification number (PIN) on electronic filings) for the employer or

Usted no est ´ a obligado a facilitar la informaci ´ on solicitada en un

payer only if the sender:

formulario seg ´ un la Ley de Reducci ´ on de Tr ´ amites a menos que el

•

Is authorized to sign by an agency agreement (either oral,

mismo muestre un n ´ umero de control v ´ alido de la Office of

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

Management and Budget (Oficina de Administraci ´ on y

•

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

Presupuesto, conocida por sus siglas en ingl ´ es, OMB). Los libros o

Formulario W-3PR only).

registros relativos a un formulario o sus instrucciones deber ´ an ser

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

conservados mientras su contenido pueda ser utilizado en la

responsible for filing, when due, a correct and complete Formulario

aplicaci ´ on de alguna ley contributiva federal.

W-3PR and related Formulario(s) 499R-2/W-2PR and is subject to

Por regla general, las planillas de contribuci ´ on y toda

any penalties that result from not complying with these

informaci ´ on pertinente son confidenciales, como lo requiere la

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

secci ´ on 6103. No obstante, dicha secci ´ on permite o requiere que el

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

IRS divulgue o provea tal informaci ´ on a otros, tal como se describe

Formulario 941-PR, Planilla para la declaraci ´ on federal

en el C ´ odigo. Por ejemplo, podemos divulgar informaci ´ on

TRIMESTRAL del patrono; Formulario 943-PR, Planilla para la

contributiva al Departamento de Justicia para casos de litigio civil y

declaraci ´ on ANUAL de la contribuci ´ on federal del patrono de

penal y a las ciudades, estados, posesiones, estados libres

empleados agr´ ı colas; Formulario 944-PR, Planilla para la

asociados con los EE.UU. y el Distrito de Columbia a fin de

declaraci ´ on federal ANUAL del patrono; or Schedule H-PR

ayudarlos a aplicar sus leyes contributivas respectivas. Tambi ´ en la

(Formulario 1040-PR), Contribuciones sobre el empleo de

ley nos autoriza a facilitarles la informaci ´ on a algunos gobiernos

empleados dom ´ esticos, filed by or for the employer.

extranjeros conforme a los tratados tributarios existentes con los

When to file. File your 2009 Formulario W-3PR using the entire

Estados Unidos, a agencias federales y estatales para hacer

Original copy of Formulario 499R-2/W-2PR with the SSA by March

cumplir las leyes federales penales que no tengan que ver con la

1, 2010. However, if you file Formulario 499R-2/W-2PR

contribuci ´ on o a agencias federales encargadas de hacer cumplir

electronically, the due date is March 31, 2010. You may owe a

las leyes y agencias de inteligencia para combatir el terrorismo.

penalty for each Formulario 499R-2/W-2PR you file late.

El tiempo que se necesita para llenar y radicar este formulario

Extension. You may request an automatic extension of time to

var´ ı a, dependiendo de las circunstancias individuales. El tiempo

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

promedio que se estima para completar este formulario es 27

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

minutos. Si desea hacer alg ´ un comentario acerca de la exactitud

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

de este tiempo o si tiene alguna sugerencia que ayude a que este

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

formulario sea m ´ as sencillo, por favor env´ ı enoslos. Dir´ ı jase al

8809 for details.

Internal Revenue Service, Tax Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,

Even if you request an extension to file Formulario 499R-2/

Washington, DC 20224. No env´ ı e ni el Formulario 499R-2/W-2PR

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

ni el Formulario W-3PR a esta direcci ´ on. En su lugar, vea Ad ´ onde

your employees by February 1, 2010.

CAUTION

enviar el Formulario en la p ´ agina 1.

Where to file. Send the Original copy of Formulario 499R-2/

W-2PR with the entire page of Formulario W-3PR to:

Reminders

Extended due date for electronic filers. If you file your 2009

Social Security Administration

Formulario(s) 499R-2/W-2PR with the Social Security

Data Operations Center

Administration (SSA) electronically, the due date is extended to

Wilkes-Barre, PA 18769-0001

March 31, 2010. For information on how to file electronically, see

If you use ‘‘Certified Mail’’ to file, change the ZIP code to

Electronic reporting, later.

TIP

‘‘18769-0002.’’ If you use an IRS-approved private delivery

Formulario 944-PR. Use the “944-PR” checkbox in box a of

service to deliver this information, add ‘‘ATTN: W-2 Process,

Formulario W-3PR if you filed Formulario 944-PR, Planilla para la

1150 E. Mountain Dr.’’ to the address and change the ZIP code to

declaraci ´ on federal ANUAL del patrono.

‘‘18702-7997.’’ See Pub. 15 (Circular E), Employer’s Tax Guide, for

a list of IRS-approved private delivery services.

Need Help?

Shipping and mailing. Prepare and file Formulario(s) 499R-2/

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

W-2PR either alphabetically by employees’ last names or

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

numerically by employees’ social security numbers. Do not staple

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

If you need assistance in Spanish for filing wage reports, call the

Formulario(s) 499R-2/W-2PR to each other. Do not fold either of

SSA at 1-800-772-6270 and request for Spanish assistance at this

these forms; send them to the SSA in a flat mailing. If you file more

number.

than one type of employment tax form, please group Formulario(s)

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

499R-2/W-2PR of the same type with a separate Formulario

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

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

website at and type “Employment Taxes” in the

Electronic reporting. If you are required to file 250 or more

“Search” box.

Formulario(s) 499R-2/W-2PR, you must file them electronically

Online wage reporting. Using a personal computer, you can

unless the IRS granted you a waiver. You may be charged a

access SSA’s Business Services Online (BSO) to electronically

penalty if you fail to file electronically when required.

report wage data. To get information regarding filing wage data

electronically with the SSA or to access BSO, visit the SSA’s

You are encouraged to file electronically even though you

TIP

Employer W-2 Filing Instructions & Information website at www.

are filing fewer than 250 Formulario(s) 499R-2/W-2PR. For

socialsecurity.gov/employer. Corrections to previously filed wage

more information, visit the SSA’s Business Services Online

and withholding data can also be made by accessing BSO. Call the

website at and select

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Instrucciones Para El Formulario W-3pr - 2009 Page 3

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