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

1-877-233-6767 toll free to purchase the DVD for $30 (plus a $6

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

handling fee).

fail to file electronically when required.

By phone and in person. You can order forms and publications

You are encouraged to file electronically even though you

by calling 1-800-TAX-FORM (1-800-829-3676). You can also get

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

most forms and publications at your local IRS office.

information, visit the website at

You will find links to information related to the filing of wage reports

General Instructions

and payroll taxes. Starting January 28, 2011, they offer a new “On

Line” service for employers to get direct access to employee

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

information usually found on the W-2 form.

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

You may request a waiver from filing electronically by filing Form

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

8508, Request for Waiver From Filing Information Returns

records.

Electronically. Submit Form 8508 to the IRS at least 45 days before

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

the due date of the return. See Form 8508 for filing information.

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

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

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

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

paper.

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

CAUTION

information, see Schedule H-PR (Form 1040-PR), Contribuciones

Electronic media reporting specifications for Form(s)

sobre el Empleo de Empleados Dom ´ esticos and its separate

499R-2/W-2PR are in the SSA’s EFW2, which can be downloaded

instructions, for use solely in Puerto Rico. You must have an EIN.

from the SSA’s Employer W-2 Filing Instructions and Information

See Box c: Employer identification number (EIN) at the end of this

website at

and selecting “E-Filing

page.

Format”. You can also get electronic specifications by contacting

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

the SSA’s Employer Services Liaison Officer (ESLO) for Puerto

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

Rico at 212-264-1117.

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

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

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

Corrected Wage and Tax Statements, to transmit Form(s)

sender:

499R-2c/W-2cPR, Corrected Withholding Statement, or to make

•

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

corrections to a previously filed Form W-3PR.

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

•

Specific Instructions

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

W-3PR only).

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

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

possible, or print as darkly as possible. Send the entire page of

provider does not relieve an employer of the responsibility to

Form W-3PR with the Original copy of all Form(s) 499R-2/W-2PR.

ensure that Forms W-2 are furnished to employees, and

Make all dollar entries without the dollar sign ($) and comma, but

CAUTION

that Forms W-2 and W-3 are filed with the SSA, correctly and on

with the decimal point (00000.00).

time.

Amounts reported on related employment forms (for

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

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

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

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

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

should agree with the amounts reported on Form W-3PR. If there

penalties that result from not complying with these requirements.

are any differences, you may be contacted by the IRS and SSA.

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

You should retain a reconciliation for future reference. See

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

Reconciling Form(s) 499R-2/W-2PR, W-3PR, 941-PR, 943-PR,

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

944-PR and Schedule H-PR (Form 1040-PR), later.

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

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

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

one box (see Third-party sick pay, below, for an exception). If more

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

than one box applies (except for Third-party sick pay), send each

1040-PR), Contribuciones sobre el Empleo de Empleados

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

Dom ´ esticos, filed by or for the employer.

941-PR. Check this box if you file Form 941-PR, Planilla para

When to file. File your 2011 Form W-3PR using the entire

la Declaraci ´ on Federal TRIMESTRAL del Patrono, and no other

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

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

29, 2012. However, if you file Form 499R-2/W-2PR electronically,

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

you may file by April 2, 2012. You may owe a penalty for each

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

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

2011 you timely notify IRS of filing Form 941-PR for the first time

Extension. You may request an automatic extension of time to

instead of Form 944-PR.

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

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

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

file Form 943-PR, Planilla para la Declaraci ´ on ANUAL de la

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

Contribuci ´ on Federal del Patrono de Empleados Agr´ ı colas, and you

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

are sending Form(s) 499R-2/W-2PR for agricultural employees. For

8809 for details.

nonagricultural employees, send their Form(s) 499R-2/W-2PR with

Even if you request an extension to file Form

a separate Form W-3PR, checking the appropriate box.

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

944-PR. Check this box if you file Form 944-PR, Planilla para

to your employees by January 31, 2012.

CAUTION

la Declaraci ´ on Federal ANUAL del Patrono, and no other category

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

(except “Third-party sick pay”) applies.

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

Household. Check this box if you are a household employer

Social Security Administration

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

Data Operations Center

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

Wilkes-Barre, PA 18769-0001

Form 943-PR or Form 944-PR.

Third-party sick pay. Check this box if you are a third-party

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

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

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

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

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

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

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

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

form (see Pub. 15-A, Employer’s Supplemental Tax Guide for more

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

details). If more than one box applies (for example, this box and the

private delivery services.

Form 941-PR box), check both boxes and file a single Form

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

W-3PR for the regular and third-party sick pay Form(s) 499R-2/

either alphabetically by employees’ last names or numerically by

W-2PR.

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

Medicare employees only. Check this box if you are a

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

government agency with employees subject only to the 1.45%

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

Medicare tax.

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

Box b: Total number of Form(s) 499R-2/W-2PR. Enter the

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

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

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

sending with this Form W-3PR.

separate groups.

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

Third-party payers of sick pay (or employers using the optional

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

rule for Form W-2 described in section 6 of Pub. 15-A) must enter

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Instrucciones Para El Formulario W-3pr (Instructions For Form W-3pr) - 2011 Page 5

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