Instructions For Form W-3c Pr - Transmittal Of Corrected Wage And Tax Statements

por favor, incl ´ uyalos tambi ´ en. Si usted no es el patrono, vea

being corrected. You must also use a separate Form W-3c PR

Qui ´ en puede firmar la Forma W-3c PR, en la p ´ agina 2.

for each kind of payer in box f (unless the second-marked

checkbox is “Third-party sick pay”). If you are correcting more

Aviso sobre la Ley de Confidencialidad de Informaci ´ on y la

than one kind of form, please group forms of the same kind and

Ley de Reducci ´ on de Tr ´ amites. Solicitamos la informaci ´ on

send them in separate groups.

requerida en la Forma W-3c PR para cumplir con las leyes que

regulan la recaudaci ´ on de los impuestos internos de los

Where to file. All employers must file Forms 499 R-2c/W-2c

Estados Unidos. La necesitamos para calcular y cobrar la

PR and W-3c PR with the SSA. If you use the U.S. Postal

cantidad correcta de contribuciones. La secci ´ on 6051 del

Service, send all Forms 499 R-2c/W-2c PR and W-3c PR to:

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

Social Security Administration

requieren que usted suministre comprobantes de ingresos y

Data Operations Center

retenci ´ on a sus empleados y a la Administraci ´ on del Seguro

P.O. Box 3333

Social. La secci ´ on 6109 del C ´ odigo requiere que usted incluya

Wilkes-Barre, PA 18767-3333

su n ´ umero de identificaci ´ on del contribuyente.

If you use a carrier other than the U.S. Postal Service,

La informaci ´ on facilitada en esta planilla puede ser

send Forms 499 R-2c/W-2c PR and W-3c PR to:

compartida con el Departamento de Justicia para casos de

Social Security Administration

litigio tanto civil como criminal y con las ciudades, estados,

Data Operations Center

territorios y posesiones, y el Distrito de Columbia a fin de

Attn: W-2c PR Process

ayudarlos en administrar sus leyes contributivas respectivas. Si

1150 E. Mountain Drive

usted no nos provee esta informaci ´ on de una manera oportuna

Wilkes-Barre, PA 18702-7997

o si nos provee informaci ´ on falsa o fraudulenta, pudiera estar

Note: Do not send Form 499 R-2/W-2 PR, Wage and Tax

sujeto a pagar multas y penalidades.

Statement, to either of these addresses. Instead, see the

instructions for Form 499 R-2/W-2 PR.

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

una forma sujeta a la Ley de Reducci ´ on de Tr ´ amites a menos

When to file. File Form W-3c PR as soon as possible after you

que la misma muestre un n ´ umero de control v ´ alido de la OMB.

discover the error. Also, provide Form 499 R-2c/W-2c PR as

Los libros o r ´ ecords relativos a esta forma o sus instrucciones

soon as possible.

deber ´ an ser conservados mientras su contenido pueda ser

How to file. You may file Form W-3c PR on paper. Please type

utilizado en la administraci ´ on de cualquier ley contributiva

all entries, if possible, and make sure all copies are legible.

federal. Por regla general, las planillas de contribuci ´ on y

If any item shows a dollar change and one of the amounts is

cualquier informaci ´ on pertinente son confidenciales, como lo

zero, enter “-0-.” Do not leave the box blank. Show negative

requiere la secci ´ on 6103 del C ´ odigo.

amounts (decreases) in the third column of Form W-3c PR in

El tiempo que se necesita para llenar y radicar esta forma

parentheses.

variar ´ a, dependiendo de las circunstancias individuales. El

Magnetic media or electronic reporting. To submit Forms

promedio de tiempo que se estima necesario para completar

499 R-2c/W-2c PR on magnetic media or electronically, contact

esta forma es de 31 minutos. Si desea hacer cualquier

the Employer Service Liaison Officer (ESLO) for Puerto Rico at

comentario acerca de la exactitud de este tiempo o si tiene

787-766-5574.

alguna sugerencia que ayude a que esta forma sea m ´ as

sencilla, por favor, env´ ı enos los mismos. Puede enviar sus

Online Wage Reporting Service. Using a personal computer

comentarios y sugerencias al Tax Forms Committee, Western

and a modem, you can get information from the SSA’s Online

Area Distribution Center, Rancho Cordova, CA 95743-0001. No

Wage Reporting Service (OWRS). You can access OWRS by

env´ ı e esta forma a esta direcci ´ on. En su lugar vea, Ad ´ onde se

dialing 410-966-4105 or by visiting the SSA Web Site at

Call the SSA at 1-888-772-2970 if you

env´ ı an las formas, en la p ´ agina 1.

experience problems using OWRS.

Changes To Note

Information available includes magnetic media filing

information, some Internal Revenue Service (IRS) and SSA

New checkbox in box f. A new checkbox, “Third-party sick

publications, information on electronic filing, and general topics

pay” has been added to box f, “Kind of payer.”

of interest about annual wage reporting. You can also use

New requirement to file Form W-3c PR. File Form W-3c PR

OWRS to ask questions about those same items.

whenever you file a Form 499 R-2c/W-2c PR with the Social

Shipping and mailing. If you have a large number of forms,

Security Administration (SSA), even if you are only filing Form

you may send them in separate packages. Show your name

W-3c PR to correct an employee’s name or social security

and EIN on each package. Number them in order (1 of 4, 2 of 4,

number (SSN).

etc.) and place Form W-3c PR in package 1. Show the number

of packages at the bottom of Form W-3c PR below the title. If

Important Reminder

you mail them, you must send them by First-Class Mail.

Instructions for preparing Form W-3c PR. The instructions

Who may sign Form W-3c PR. Employers generally must sign

for preparing Form W-3c PR, Transmittal of Corrected Wage

Form W-3c PR. However, the transmitter or sender (including a

and Tax Statement, were separated from the form and are now

service bureau, paying agent, or disbursing agent) may sign

a separate item, the Instructions for Form W-3c PR. They

Form W-3c PR for the employer only if the sender:

appear here in both English and Spanish.

1. Is authorized to sign by an agency agreement (either

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

General Instructions

2. Writes ‘‘For (name of payer)’’ next to the signature.

Purpose of Form

Note: Even though an authorized sender signs for the payer,

Use Form W-3c PR to transmit the original page of one or more

the payer still has the responsibility for making sure the Form

Form(s) 499 R-2c/W-2c PR, Correcci ´ on A Comprobante De

W-3c PR and attachments are filed correctly and timely. The

Retenci ´ on — Corrected Withholding Statement, to the SSA

payer is subject to any penalties that result from not complying

even if you are only filing Form 499 R-2c/W-2c PR to correct an

with these requirements.

employee’s name or SSN.

Specific Instructions

File Form W-3c PR by itself to correct an or employer

identification number (EIN) on a previously filed Form W-3c PR.

Send Form W-3c PR with originals of Form 499 R-2c/W-2c PR.

If the EIN is the only change you need to make, complete only

Please do not staple or tape them to Form W-3c PR nor fold

boxes a, b, d, e, applicable boxes g, h, i, j, and sign the form.

Form W-3c PR. File a separate Form W-3c PR for each tax

Correcting more than one kind of form. You must use a

year, for each type of form, and for each kind of payer. Make a

separate Form W-3c PR for each type of withholding statement

copy for your records.

-3-

Instructions For Form W-3c Pr - Transmittal Of Corrected Wage And Tax Statements - 2001 Page 3

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