Instrucciones Para El Formulario W-3pr, Informe De Comprobantes De Retencion Page 6

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Las cantidades informadas en los Formularios 499R-2/W-2PR,
payments as business expenses or charitable contributions. For
W-3PR, 941-PR, 943-PR, 944(SP) y el Anexo H-PR (Formulario
more information, see Notice 2016-55, 2016-40 I.R.B. 432, available
1040-PR) a veces no concuerdan por razones válidas. Si no
at IRS.gov/irb/2016-40_IRB/ar08.html.
concuerdan, usted deberá verificar que las razones sean válidas.
Leave-based donation programs to aid victims of Hurricane
Conserve su conciliación en caso de que el IRS o la SSA tenga
Matthew. Under these programs, employees may donate their
dudas relativas a dichos formularios.
vacation, sick, or personal leave in exchange for employer cash
payments made before January 1, 2018, to qualified tax-exempt
Aviso sobre la Ley de Confidencialidad de
organizations providing relief for the victims of Hurricane Matthew.
Información y la Ley de Reducción de Trámites
The donated leave won’t be included in the income or wages of the
employee. The employer may deduct the cash payments as
Solicitamos la información requerida en el Formulario W-3PR para
business expenses or charitable contributions. For more
cumplir con las leyes que regulan la recaudación de las rentas
information, see Notice 2016-69, 2016-51 I.R.B. 832, available at
internas de los Estados Unidos. La necesitamos para calcular y
IRS.gov/irb/2016-51_IRB/ar11.html.
cobrar la cantidad correcta de contribución. La sección 6051 del
Código Federal de Rentas Internas y su reglamentación
Reminders
correspondiente requieren que usted provea copias del formulario
de retención a sus empleados, la Administración del Seguro Social
Due date for filing with SSA. The due date for filing 2017 Forms
y al Servicio Federal de Rentas Internas. La sección 6109 del
499R-2/W-2PR and W-3PR with the Social Security Administration
Código requiere que usted incluya su número de identificación
(SSA) is January 31, 2018, whether you file using paper forms or
patronal (EIN). Si no nos provee esta información de manera
electronically.
oportuna o si nos provee información errónea o fraudulenta, podría
estar sujeto a multas.
Rejected wage reports from the Social Security Administration
(SSA). The SSA will reject Form 499R-2/W-2PR electronic and
Usted no está obligado a facilitar la información solicitada en un
paper wage reports under the following conditions:
formulario sujeto a la Ley de Reducción de Trámites a menos que el
Medicare wages and tips are less than the sum of social security
mismo muestre un número de control válido de la Office of
wages and social security tips;
Management and Budget (Oficina de Administración y Presupuesto
Social security tax is greater than zero; social security wages and
u OMB, por sus siglas en inglés). Los libros o récords relativos a un
social security tips are equal to zero; and
formulario o sus instrucciones tienen que ser conservados mientras
Medicare tax is greater than zero; Medicare wages and tips are
su contenido pueda ser utilizado en la administración de toda ley
equal to zero.
contributiva federal.
Additionally, Form 499R-2/W-2PR electronic and paper wage
reports for household employers will be rejected under the following
Por regla general, las planillas de contribución y toda información
conditions.
pertinente son confidenciales, como lo requiere la sección 6103. No
The sum of social security wages and social security tips is less
obstante, la sección 6103 permite o requiere que el IRS divulgue o
than the minimum yearly earnings subject to social security and
provea tal información a otros, tal como se describe en el Código.
Medicare tax withholding for a household employee, and
Por ejemplo, la información facilitada en este formulario puede ser
The Medicare wages and tips are less than the minimum yearly
compartida con el Departamento de Justicia en casos de litigio civil
earnings subject to social security and Medicare tax withholding for
y penal, con las ciudades, estados, el Distrito de Columbia, los
a household employee.
estados libres asociados con los Estados Unidos y las posesiones
(territorios no autónomos) estadounidenses, a fin de ayudarlos en la
If the above conditions occur in a wage report filed electronically
aplicación de las leyes contributivas respectivas. Podemos también
or on paper, the SSA will notify the submitter of its rejection by email
divulgar la información contenida en este formulario a otros países
or postal mail and ask them to correct the report and resubmit it to
conforme a un tratado tributario, a las agencias del gobierno federal
the SSA.
o estatal para hacer cumplir leyes penales federales no tributarias o
a agencias federales encargadas de la aplicación de la ley y a
Note. Do not write “corrected” or “amended” on any resubmitted
agencias federales de inteligencia para combatir el terrorismo.
reports.
Household employers, see Pub. 926, Household Employer's Tax
El tiempo que se necesita para completar y radicar este
Guide.
formulario varía, dependiendo de las circunstancias individuales. El
tiempo promedio que se estima para completar este formulario es
Same-sex marriage. A marriage of two individuals is recognized
27 minutos. Si desea hacer algún comentario acerca de la exactitud
for federal tax purposes if the marriage is recognized by the state,
de este estimado de tiempo o si tiene alguna sugerencia que ayude
possession, or territory of the United States in which the marriage is
a que este formulario sea más sencillo, por favor envíenoslos. Envíe
entered into, regardless of legal residence. Two individuals who
sus comentarios al Internal Revenue Service, Tax Forms and
enter into a relationship denominated as marriage under the laws of
Publications Division, 1111 Constitution Ave. NW, IR-6526,
a foreign jurisdiction are recognized as married for federal tax
Washington, DC 20224. No envíe el Formulario 499R-2/W-2PR ni el
purposes if the relationship would be recognized as marriage under
Formulario W-3PR a esta dirección. En su lugar, vea Adónde
the laws of at least one state, possession, or territory of the United
enviar formularios en papel, anteriormente.
States, regardless of legal residence. Individuals who have entered
Future Developments
into a registered domestic partnership, civil union, or other similar
relationship that isn’t denominated as a marriage under the law of
For the latest information about developments related to Form
the state, possession, or territory of the United States where such
W-3PR and its instructions, such as legislation enacted after they
relationship was entered into aren't recognized as married for
were published, go to IRS.gov/w3pr.
federal tax purposes, regardless of legal residence.
What's New
Notice 2013-61 provides special administrative procedures for
employers to make claims for refunds or adjustments of
overpayments of social security and Medicare taxes with respect to
Leave-based donation programs to aid victims of the severe
certain same-sex spouse benefits before expiration of the period of
storms and flooding in Louisiana. Under these programs,
limitations. Notice 2013-61, 2013-44 I.R.B. 432 is available at
employees may donate their vacation, sick, or personal leave in
IRS.gov/irb/2013-44_IRB/ar10.html.
exchange for employer cash payments made before January 1,
2018, to qualified tax-exempt organizations providing relief for the
Additional Medicare Tax. In addition to withholding Medicare tax
victims of the severe storms and flooding in Louisiana that began on
at 1.45%, an employer is required to withhold the 0.9% Additional
August 11, 2016. The donated leave won’t be included in the income
Medicare Tax on any Federal Insurance Contributions Act (FICA)
or wages of the employee. The employer may deduct the cash
-6-

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