Instrucciones Para El Formulario W-3pr, Informe De Comprobantes De Retencion (Page 8 of 10) in pdf

Mail. You can send your order for forms, instructions, and

If you use “Certified Mail” to file, change the ZIP code to

publications to the following address. You should receive a

“18769-0002.” If you use an IRS-approved private delivery

TIP

response within 10 days after we receive your request.

service, add “Attn: W-2 Process, 1150 E. Mountain Dr.” to

the address and change the ZIP code to “18702-7997.” See Pub. 15

Internal Revenue Service

for a list of IRS-approved private delivery services.

1201 N. Mitsubishi Motorway

Bloomington, IL 61705-6613

Don’t send cash, checks, money orders, or other forms

of payment with Forms 499R-2/W-2PR and W-3PR that

you submit to the SSA. Employment tax forms (for

General Instructions for Form W-3PR

CAUTION

example, Form 941-PR, 943-PR, or 944(SP)) and remittances must

be sent to the IRS.

Purpose of form. Use Form W-3PR to transmit Form(s) 499R-2/

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

W-2PR to the SSA. Be sure to use Form W-3PR for the correct year

either alphabetically by employees’ last names or numerically by

and also keep a copy of Form W-3PR for your records.

employees’ social security numbers. Don’t staple or tape Form

Don’t use these forms to report wages subject to U.S.

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

income tax withholding. Instead, use Form W-2 and Form

each other. Don’t fold either of these forms; send them to the SSA in

W-3 to report U.S. income tax withheld as well as any other

a flat envelope. If you file more than one type of employment tax

CAUTION

applicable employment taxes. See the General Instructions for

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

Forms W-2 and W-3 for more information on how to report income

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

subject to U.S. income taxes.

separate groups.

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

Electronic filing (e-file). The SSA encourages all employers to

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

e-file. E-filing can save you time and effort and helps ensure

accuracy. If you are required to file 250 or more Forms 499R-2/

Household employers. You must file a Form W-3PR even if

W-2PR with SSA, you must e-file them. You may incur in a penalty if

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

you fail to e-file when required.

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

information, see Schedule H-PR (Form 1040-PR) and its separate

You are encouraged to file electronically with SSA even

instructions. You must have an employer identification number

though you are filing fewer than 250 Forms 499R-2/W-2PR.

TIP

(EIN). See Box c: Employer identification number (EIN), later.

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

Waiver from e-filing. You can request a waiver from filing

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

electronically by filing Form 8508, Request for Waiver From Filing

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

Information Returns Electronically. Submit Form 8508 to the IRS at

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

least 45 days before the due date of Form 499R-2/W-2PR. See

sender satisfies both of the following.

Form 8508 for filing information.

It is authorized to sign by an agency agreement (whether oral,

The SSA’s BSO website makes e-filing easy by providing two

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

ways to submit your Forms 499R-2/W-2PR and Forms W-3PR.

It writes “For (name of payer)” next to the signature (paper

If you need to file 50 or fewer Forms 499R-2/W-2PR or 25 or

Form(s) W-3PR only).

fewer Forms 499R-2c/W-2cPR at a time, you can use BSO to create

them online. BSO guides you through the process of creating Forms

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

499R-2/W-2PR or 499R-2c/W-2cPR, saving and printing them, and

provider doesn’t relieve an employer of the responsibility to

submitting them to the SSA when you are ready. You don’t have to

ensure that Forms 499R-2/W-2PR are furnished to

CAUTION

wait until you have submitted Forms 499R-2/W-2PR or 499R-2c/

employees and that Forms 499R-2/W-2PR and W-3PR are filed with

W-2cPR to the SSA before printing copies for your employees. BSO

the SSA, correctly and on time.

generates Form W-3PR or W-3c PR automatically based on your

Forms 499R-2/W-2PR or 499R-2c/W-2cPR.

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

If you need to file more than 50 Forms 499R-2/W-2PR or more

responsible for filing with the SSA, when due, a correct and

than 25 Forms 499R-2c/W-2cPR, BSO’s file upload feature might be

complete Form W-3PR and related Form(s) 499R-2/W-2PR and is

the best e-filing method for your business or organization. To obtain

subject to any penalties that result from not complying with these

file format specifications, visit the SSA’s Employer W-2 Filing

requirements. Be sure that the payer’s name and employer

Instructions & Information website at SSA.gov/employer, select

identification number (EIN) are the same as those used on Form

Publications & Forms and click on Specifications for Filing Forms

941-PR, Planilla para la Declaración Federal TRIMESTRAL del

W-2 and W-2c Electronically (EFW2/EFW2C) and select the

Patrono; Form 943-PR, Planilla para la Declaración Anual de la

appropriate document. This information is also available by calling

Contribución Federal del Patrono de Empleados Agrícolas; Form

the SSA’s Employer Reporting Service Center at 1-800-772-6270

944(SP), Declaración Federal ANUAL de Impuestos del Patrono o

(toll free).

Empleador; or Schedule H-PR (Form 1040-PR), Contribuciones

sobre el Empleo de Empleados Domésticos, filed by or for the

If you file electronically, don’t file the same paper

employer.

forms.

When to file. Regarless of whether you file on paper or

CAUTION

electronically, you must file Form 499R-2/W-2PR along with Form

For more information on electronic filing of Forms 499R-2/W-2PR

W-3PR with the SSA by January 31, 2018. You may owe a penalty

and Forms W-3PR with the SSA, visit the SSA’s Employer W-2

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

Filing Instructions & Information website at SSA.gov/employer.

Note. Contact the Puerto Rico Department of Treasury to obtain the

The SSA’s BSO e-filing system is an independent system

filing dates for Puerto Rican information returns.

from the electronic filing program offered by the Treasury

Where to file paper forms. Send Form 499R-2/W-2PR with the

Department of Puerto Rico for employers and withholding

CAUTION

entire page of Form W-3PR to:

agents. For more information on filing information returns

electronically using the Treasury Department of Puerto Rico’s

Social Security Administration

electronic filing system, visit hacienda.gobierno.pr.

Direct Operations Center

Wilkes-Barre, PA 18769-0001

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

Wage and Tax Statements, to transmit Form(s) 499R-2c/W-2cPR,

-8-

Instrucciones Para El Formulario W-3pr, Informe De Comprobantes De Retencion Page 8

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