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

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 IRS and

SSA publications, and general topics of interest about annual wage

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

reporting. You can also use BSO to ask questions about wage

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

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 Form W-3PR to transmit the Original copy

of Form(s) 499R-2/W-2PR to the SSA. Be sure to use Form W-3PR

Aviso sobre la Ley de Confidencialidad de

for the correct year and also keep a copy of Form 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 Form

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

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

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

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

contribuciones internas de los Estados Unidos. La necesitamos

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

para computar y cobrar la cantidad correcta de contribuci ´ on. La

Form W-3PR check the “Household” box in box a. You must have

secci ´ on 6051 del C ´ odigo Federal de Rentas Internas y su

an EIN. See Box c — Employer identification number (EIN) on page

reglamentaci ´ on correspondiente requieren que usted provea copias

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

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

6109 requiere que usted provea su n ´ umero de identificaci ´ on

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

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

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

oportuna, podr´ ı a estar sujeto a multas.

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

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

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 Presupuesto

•

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

u OMB, por sus siglas en ingl ´ es). Los libros o registros relativos a

W-3PR only).

un formulario o sus instrucciones tienen que ser conservados

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

mientras su contenido pueda ser utilizado en la aplicaci ´ on de

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

alguna ley contributiva federal.

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

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

penalties that result from not complying with these requirements.

informaci ´ on pertinente son confidenciales, como lo requiere la

Be sure that the payer’s name and employer identification number

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

(EIN) are the same as those used on Form 941-PR, Planilla para la

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

Declaraci ´ on Federal TRIMESTRAL del Patrono; Form 943-PR,

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

Planilla para la Declaraci ´ on ANUAL de la Contribuci ´ on Federal del

contributiva al Departamento de Justicia para casos de litigio civil y/

Patrono de Empleados Agr´ ı colas; Form 944-PR, Planilla para la

o penal y a las ciudades, estados, el Distrito de Columbia y a las

Declaraci ´ on Federal ANUAL del Patrono; or Schedule H-PR (Form

posesiones y estados libres asociados con los EE.UU. a fin de

1040-PR), Contribuciones sobre el Empleo de Empleados

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

Dom ´ esticos, filed by or for the employer.

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

When to file. File your 2010 Form W-3PR using the entire

extranjeros conforme a los tratados tributarios existentes con los

Original copy of Form 499R-2/W-2PR with the SSA by February

Estados Unidos, a agencias federales y estatales para hacer

28, 2011. However, if you file Form 499R-2/W-2PR electronically,

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

the due date is March 31, 2011. You may owe a penalty for each

contribuci ´ on o a agencias federales encargadas de hacer cumplir

Form 499R-2/W-2PR you file late.

las leyes y agencias de inteligencia para combatir el terrorismo.

Extension. You may request an automatic extension of time to

El tiempo que se necesita para llenar y radicar este formulario

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

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

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

promedio que se estima para completar este formulario es 27

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

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

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

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

8809 for details.

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

Internal Revenue Service, Tax Products Coordinating Committee,

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

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

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

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

employees by January 31, 2011.

CAUTION

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

Where to file. Send the Original copy of Form 499R-2/W-2PR

enviar el Formulario en la p ´ agina 1.

with the entire page of Form W-3PR to:

Reminders

Social Security Administration

Extended due date for electronic filers. If you file your 2010

Data Operations Center

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

Wilkes-Barre, PA 18769-0001

(SSA) electronically, the due date is extended to March 31, 2011.

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

For information on how to file electronically, see Electronic

TIP

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

reporting, later.

service, add ‘‘ATTN: W-2 Process, 1150 E. Mountain Dr.’’ to

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

the address and change the ZIP code to ‘‘18702-7997.’’ See Pub.

W-3PR if you filed Form 944-PR, Planilla para la Declaraci ´ on

15 (Circular E), Employer’s Tax Guide, for a list of IRS-approved

Federal ANUAL del Patrono.

private delivery services.

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

Need Help?

either alphabetically by employees’ last names or numerically by

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

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

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

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

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

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

SSA in a flat mailing. If you file more than one type of employment

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

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

number.

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

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

separate groups.

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

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

website at and type “Employment Taxes” in the

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

“Search” box.

the IRS granted you a waiver. You may be charged a penalty if you

Online wage reporting. Using a personal computer, you can

fail to file electronically when required.

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

report wage data. To get information regarding filing wage data

You are encouraged to file electronically even though you

TIP

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

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

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

information, visit the SSA’s Business Services Online

socialsecurity.gov/employer. Corrections to previously filed wage

website at and select

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

“Tutorial.”

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Instrucciones Para El Formulario W-3pr (Instructions For Form W-3pr) - 2010 Page 3

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