Instrucciones Para El Formulario W-3pr, Informe De Comprobantes De Retencion (Page 7 of 10) in pdf

wages or compensation it pays to an employee in excess of

Puerto Rico Department of the Treasury

$200,000 in a calendar year. An employer is required to begin

P.O. Box 9024140

withholding Additional Medicare Tax in the pay period in which it

San Juan, P.R. 00902-4140

pays wages or compensation in excess of $200,000 to an employee

and continue to withhold it until the end of the calendar year.

To locate your local Hacienda Taxpayer Service Center, go to

Additional Medicare Tax is only imposed on the employee. There is

hacienda.gobierno.pr

and click on Contáctenos (Contact us).

no employer share of Additional Medicare Tax. All wages and

Need Help?

compensation that are subject to Medicare tax are subject to

Additional Medicare Tax withholding if paid in excess of the

Help with e-filing. If you have questions about how to register or

$200,000 withholding threshold.

use BSO, call 1-800-772-6270 (toll free) to speak with an employer

For more information on Additional Medicare Tax, go to IRS.gov

reporting technician at the SSA. The hours of operation are Monday

and enter “Additional Medicare Tax” in the search box.

through Friday from 7:00 a.m. to 7:00 p.m., Eastern time. If you

Unless otherwise noted, references to Medicare tax include

experience problems using any of the services within BSO, call

Additional Medicare Tax.

1-888-772-2970 (toll free) to speak with a systems operator in

technical support at the SSA. To speak with the SSA’s Employer

Business Services Online (BSO). The SSA has enhanced its

Services Liaison Officer (ESLO) for Puerto Rico, call

secure BSO website to make it easier to register and navigate. Use

1-212-264-1462 (not a toll-free number).

BSO’s online fill-in forms to create, save, and submit Forms 499R-2/

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

W-2PR to the SSA electronically. BSO lets you print copies of these

see Pub. 15.

forms to file with state or local governments, distribute to your

employees, and keep for your records. BSO generates Form W-3PR

Employment tax information. Detailed employment tax

automatically based on your Forms 499R-2/W-2PR. You also can

information is given in:

use BSO to upload wage files to the SSA, check on the status of

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

previously submitted wage reports, and take advantage of other

Pub. 15-A, Employer’s Supplemental Tax Guide;

convenient services for employers and businesses. Visit the SSA’s

Pub. 15-B, Employer’s Tax Guide to Fringe Benefits;

Employer W-2 Filing Instructions & Information website at

SSA.gov/

Pub. 51 (Circular A), Agricultural Employer’s Tax Guide;

employer

for more information about using BSO to save time for

Pub. 179 (Circular PR), Guía Contributiva Federal para Patronos

your organization. Here you also will find forms and publications

Puertorriqueños (Federal Tax Guide for Employers in Puerto Rico),

used for wage reporting, information about verifying employee social

in Spanish;

security numbers online, how to reach an SSA employer services

Pub. 926, Household Employer’s Tax Guide;

representative, and more.

Schedule H-PR (Form 1040-PR), Contribuciones sobre el

Empleo de Empleados Domésticos, in Spanish; and

Preview BSO by viewing a brief online tutorial. Go to

Pub. 80 (Circular SS), Federal Tax Guide for Employers in the

SSA.gov/employer

and select Business Services Online

TIP

U.S. Virgin Islands, Guam, American Samoa, and the

Tutorial under Handbooks, Tutorial & Videos.

Commonwealth of the Northern Mariana Islands.

Military Spouses Residency Relief Act (MSRRA). You may be

You can also obtain more information on employment taxes by

required to report wages and taxes on a form different from the form

calling 1-800-829-4933 or by visiting

IRS.gov

and typing

you generally use if an employee claims residence or domicile under

“Employment Taxes” in the search box.

MSRRA in a different jurisdiction than one of the 50 states, the

Internet. You can access the IRS website 24 hours a day, 7 days a

District of Columbia, American Samoa, the Commonwealth of the

week at

IRS.gov

to:

Northern Mariana Islands, Guam, Puerto Rico, or the U.S. Virgin

Download, view, and order tax forms, instructions, and

Islands.

publications;

Under MSRRA, the spouse of an active duty servicemember

Research your tax questions online;

(civilian spouse) may keep his or her prior residence or domicile for

See answers to frequently asked tax questions;

tax purposes (tax residence) when accompanying the

Search publications online by topic or keyword;

servicemember spouse, who is relocating under military orders, to a

View Internal Revenue Bulletins (IRBs) published in the last few

new military duty station in one of the 50 states, the District of

years;

Columbia, or a U.S. commonwealth or possession. Before

relocating, both spouses must have had the same tax residence.

View Tax Topics that provide you information on federal and

For example, if a civilian spouse is working in Puerto Rico but

other tax information for residents of Puerto Rico. If you wish to see

properly claims tax residence in one of the 50 states under MSRRA,

these topics, visit IRS.gov/taxtopics. Look for “900” series topics,

his or her income from services wouldn’t be taxable income for

which provide information for residents of Puerto Rico.

Puerto Rico tax purposes. Federal income taxes should be withheld

You can order forms, instructions, and publications at

IRS.gov/

and submitted to the Internal Revenue Service. State and local

orderforms. For any other tax information, go to

IRS.gov/uac/Tax-

income taxes may need to be withheld and remitted to state and

Law-Questions.

local tax authorities. You should consult with state, local, or U.S.

Do not file Forms W-3PR printed from IRS.gov with the

possession tax authorities regarding your withholding obligations

under MSRRA.

SSA. The SSA accepts only e-filed reports and the official

red-ink versions (or approved substitute versions) of Form

Severance payments. Severance payments are wages subject to

CAUTION

W-3PR. For information about electronic filing, see Electronic filing

social security and Medicare taxes. As noted in section 15 of Pub.

(e-file), later.

15, Special Rules for Various Types of Services and Payments,

severance payments are also subject to Federal Unemployment Tax

Walk-in. You can visit our Taxpayer Assistance Center (TAC) in

Act (FUTA) tax.

Guaynabo at:

Information about state tax requirements for employers. If you

City View Plaza II Bldg. 48

are an employer in the Commonwealth of Puerto Rico, contact the

Carr. 165 km. 1.2

Puerto Rico Department of the Treasury (Departamento de

Guaynabo, P.R. 00968-8000

Hacienda de Puerto Rico) by emailing

w2info@hacienda.gobierno.pr, calling 787-722-0216, or sending a

fax to 787-977-3806. Send any correspondence to:

For general information regarding office hours, locations and

services provided, you may call 787-522-8660. The hours of

operation are Monday through Friday from 8:30 a.m. to 4:30 p.m.

-7-

Instrucciones Para El Formulario W-3pr, Informe De Comprobantes De Retencion Page 7

Related Articles

Related forms

Related Categories