Instrucciones Para El Formulario W-3c Pr (Instructions For Form W-3c Pr) - Rev. Diciembre De 2015 Page 5
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8Aviso sobre la Ley de Confidencialidad de
individuals who have entered into a registered domestic
partnership, civil union, or other similar relationship that is not
Información y la Ley de Reducción de Trámites
considered a marriage under state law are not considered
Solicitamos la información requerida en este formulario para
married for federal tax purposes. For more information, see
cumplir con las leyes de las rentas internas de los Estados
Revenue Ruling 2013-17, 2013-38 I.R.B. 201, available at
Unidos. La necesitamos para calcular y cobrar la cantidad
Notice 2013-61
correcta de contribuciones. La sección 6051 del Código Federal
provides special administrative procedures for employers to
de Rentas Internas y su reglamentación correspondiente
make claims for refunds or adjustments of overpayments of
requieren que usted facilite comprobantes de ingresos y
social security and Medicare taxes with respect to certain
retención a sus empleados, a la Administración del Seguro
same-sex spouse benefits before expiration of the period of
Social y al Servicio Federal de Rentas Internas. La sección 6109
limitations. Notice 2013-61, 2013-44 I.R.B. 432 is available at
del Código requiere que usted incluya su número de
identificación patronal (EIN). Si no nos provee esta información
Third-party sick pay recap reporting. See Form 8922,
o nos provee información errónea o falsa, podría estar sujeto a
Third-Party Sick Pay Recap, for third-party sick pay recap
multas.
reporting.
Usted no está obligado a facilitar la información solicitada en
Reminders
un formulario sujeto a la Ley de Reducción de Trámites a menos
que el mismo muestre un número de control válido de la Office
Rejected wage reports from the SSA. The SSA will reject
of Management and Budget (Oficina de Administración y
Form 499R-2/W-2PR electronic and paper wage reports under
Presupuesto u OMB, por sus siglas en inglés). Los libros o
the following conditions:
récords relativos a un formulario o sus instrucciones deberán ser
Medicare wages and tips are less than the sum of social
conservados mientras su contenido pueda ser utilizado en la
security wages and social security tips,
administración de toda ley contributiva federal.
Social security tax is greater than zero; social security wages
Por regla general, las planillas de contribución y toda
and social security tips are equal to zero, and
información pertinente son confidenciales, como lo requiere la
Medicare tax is greater than zero; Medicare wages and tips
sección 6103. No obstante, la sección 6103 permite o requiere
are equal to zero.
que el IRS divulgue o provea tal información a otros, tal como se
Additionally, Form 499R-2/W-2PR electronic and paper wage
describe en el Código. Por ejemplo, podemos divulgar
reports for household employers will be rejected under the
información contributiva al Departamento de Justicia para casos
following conditions:
de litigio civil y/o penal y a las ciudades, estados, el Distrito de
The sum of social security wages and social security tips is
Columbia, los estados libres asociados con los EE.UU. y los
less than the minimum yearly earnings subject to social security
territorios (posesiones) estadounidenses a fin de ayudarlos en
and Medicare tax withholding for a household employee, and
administrar sus leyes contributivas respectivas. También,
The Medicare wages and tips are less than the minimum
podemos divulgar esta información a algunos gobiernos
yearly earnings subject to social security and Medicare tax
extranjeros conforme a los tratados tributarios que tengan con
withholding for a household employee.
los Estados Unidos, a agencias federales y estatales para hacer
cumplir las leyes federales penales que no tienen que ver con la
If the above conditions occur in a wage report filed
contribución o a agencias federales encargadas de la ejecución
electronically or on paper, the SSA will notify the submitter of its
de las leyes y a agencias federales de inteligencia para combatir
rejection by email or postal mail and ask them to correct the
el terrorismo.
report and resubmit it to the SSA.
El tiempo que se necesita para completar y radicar esta
Note. Do not write “corrected” or “amended” on any resubmitted
planilla variará dependiendo de las circunstancias individuales.
reports.
El promedio de tiempo que se estima necesario para completar
Household employers, see Pub. 926, Household Employer's
este formulario es de 31 minutos. Si desea hacer algún
Tax Guide.
comentario acerca de la exactitud de este estimado de tiempo o
si tiene alguna sugerencia que ayude a que este formulario sea
Additional Medicare Tax. In addition to withholding Medicare
más sencillo, envíenoslo. Puede enviar sus comentarios y
tax at 1.45%, an employer is required to withhold the 0.9%
sugerencias al Internal Revenue Service, Tax Forms and
Additional Medicare Tax on any Federal Insurance Contributions
Publications Division, 1111 Constitution Ave. NW, IR-6526,
Act (FICA) wages or compensation it pays to an employee in
Washington, DC 20224. No envíe este formulario a esta
excess of $200,000 in a calendar year. An employer is required
dirección. En su lugar, vea Adónde enviar los formularios en
to begin withholding Additional Medicare Tax in the pay period in
papel, anteriormente.
which it pays wages or compensation in excess of $200,000 to
an employee and continue to withhold it until the end of the
Future Developments
calendar year. Additional Medicare Tax is only imposed on the
employee. There is no employer share of Additional Medicare
For the latest information about developments related to Form
Tax. All wages and compensation that are subject to Medicare
W-3c PR and its instructions, such as legislation enacted after
tax are subject to Additional Medicare Tax withholding if paid in
they were published, go to IRS.gov.
excess of the $200,000 withholding threshold.
What's New?
For more information on Additional Medicare Tax, go to
IRS.gov and enter “Additional Medicare Tax” in the search box.
New due date for filing with SSA. The due date for filing 2016
Unless otherwise noted, references to Medicare tax include
Forms 499R-2/W-2PR with the Social Security Administration
Additional Medicare Tax.
(SSA) is now January 31, 2017, whether you file using paper
forms or electronically.
Severance payments. Severance payments are wages
subject to social security and Medicare taxes. As noted in
Same-sex marriage. For federal tax purposes, marriages of
section 15 of Pub. 15, Special Rules for Various Types of
couples of the same sex are treated the same as marriages of
Services and Payments, severance payments are also subject to
couples of the opposite sex. The term "spouse" includes an
Federal Unemployment Tax Act (FUTA) tax.
individual married to a person of the same sex. However,
-5-
Inst. para el Form. W-3c PR / Inst. for Form W-3c PR
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