Instrucciones Para El Formulario W-3c Pr (Instructions For Form W-3c Pr) - Rev. Diciembre De 2015 Page 7

ADVERTISEMENT

In the Changes section of Form W-3c PR, total the amounts
Writes “For (name of payer)” next to the signature (paper
from each box and column on the Forms 499R-2c/W-2cPR that
Form W-3c PR only).
you are sending.
Even though an authorized sender signs for the payer,
Box a: Tax year being corrected. Enter all four digits of the
the payer still has the responsibility for making sure
!
tax year of Form(s) 499R-2/W-2PR, 499R-2c/W-2cPR, or
Form W-3c PR and attachments are filed correctly and
CAUTION
W-3PR that you're correcting. For example, entering “2015”
timely with the SSA. The payer is subject to any penalties that
indicates that you're correcting 2015 Forms 499R-2/W-2PR. If
result from not complying with these requirements.
you entered “-0-” in box c (see below), SSA assumes that you're
Need Help?
only correcting Form W-3PR.
Box b: Employer's name, address, and ZIP code. This
If you need information about how to get forms and publications,
should be the same as shown on your Form 941-PR, Form
see Pub. 15.
943-PR, Form 944(SP), or Anexo H-PR (Form 1040-PR).
Online wage reporting. You can access SSA's Business
Include the suite, room, or other unit number after the street
Services Online (BSO) to electronically file wage data online. To
address. If the Post Office doesn't deliver mail to the street
get information regarding filing wage data electronically with the
address and you use a P.O. box, show the P.O. box instead of
SSA or to access BSO, visit the SSA's Employer Reporting
the street address.
Instructions and Information website at
The IRS will not use Form W-3c PR to update your
employer. Call the SSA at 1-888-772-2970 if you experience
address on record. To change your address, complete
problems using any of the services within BSO.
TIP
Form 8822, Change of Address, or Form 8822-B,
The website includes information on electronic filing, some
Change of Address or Responsible Party — Business.
IRS and SSA publications, and general topics of interest about
wage reporting. You can also use BSO to ask questions about
Box c: Total number of attached Forms 499R-2c/W-2cPR.
wage reporting.
Enter the number of individual Forms 499R-2c/W-2cPR filed with
Special Situations
this Form W-3c PR; enter “-0-” if you're correcting only a
previously filed Form W-3PR.
Correcting an incorrect tax year and/or EIN incorrectly re-
Box d: Establishment number. You may use this box to
ported on Form 499R-2/W-2PR or Form W-3PR. To correct
identify separate establishments in your business. You may file a
an incorrect tax year and/or EIN on a previously submitted Form
separate Form W-3c PR with Forms 499R-2c/W-2cPR for each
499R-2/W-2PR or Form W-3PR, you must prepare two sets of
establishment, or you may use a single Form W-3c PR for all
Forms 499R-2c/W-2cPR and W-3c PR.
Forms 499R-2c/W-2cPR. You don't have to complete this item; it
Prepare one Form W-3c PR along with a Form 499R-2c/
is optional.
W-2cPR for each affected employee. On the Form W-3c PR,
Box e: Employer identification number (EIN). Enter the
enter the incorrect tax year in box a, and the incorrect EIN
correct number assigned to you by the IRS in the following
originally reported in box h. Enter in the “Previously reported”
format: 00-0000000. If you're correcting your EIN, enter the
boxes, the money amounts that were on the original Form
originally reported federal EIN in box h.
499R-2/W-2PR. In the “Correct information” boxes, enter zeros.
Prepare a second Form W-3c PR along with a second Form
Box f: Kind of payer. Check the box that applies to you. Check
499R-2c/W-2cPR for each affected employee. On the Form
only one box. If your previous Form W-3PR was checked
W-3c PR, enter the correct tax year in box a and/or the correct
incorrectly, report your prior incorrect payer type in the entry
EIN in box e. Enter zeros in the “Previously reported” boxes, and
space in box 8, “Explain decreases here.”
enter the correct money amounts in the “Correct information”
3rd-party sick pay. Check this box if you're a third-party sick
boxes.
pay payer (or an employer reporting sick pay payments made by
a third party) and are correcting Forms 499R-2/W-2PR. File a
Correcting more than one kind of form. You must use a
separate Form W-3c PR for each payer/employer combination
separate Form W-3c PR for each type of form (Form 499R-2/
reporting third-party sick pay on Form 499R-2c/W-2cPR.
W-2PR, Form 499R-2c/W-2cPR, or Form W-3PR) being
corrected. You must also use a separate Form W-3c PR for each
941-PR. Check this box if you file Form 941-PR.
kind of payer in box f. If you're correcting more than one kind of
Household. Check this box if you're a household employer
payer, please group forms of the same kind and send them in
correcting Forms 499R-2/W-2PR for household employees and
separate groups.
file Anexo H-PR (Form 1040-PR). If you also have to correct
forms of employees who aren't household employees, complete
Specific Instructions
a separate Form W-3c PR.
943-PR Agriculture. Check this box if you file Form 943-PR
Certain Acts enacted in Puerto Rico that provide
and are correcting forms for agricultural employees. For
exemptions from Puerto Rico state income taxes don't
!
nonagricultural employees, send Forms 499R-2c/W-2cPR with a
apply for purposes of U.S. federal income tax as well as
separate Form W-3c PR.
CAUTION
U.S. federal employment taxes. These exemptions can't be
944(SP). Check this box if you file Form 944(SP).
considered when completing U.S. federal individual and
Medicare Govt. Employees. Check this box if you're a
employment tax returns.
government employer in the U.S. or Puerto Rico with employees
Send Form W-3c PR with Form(s) 499R-2c/W-2cPR. Please
subject only to Medicare taxes.
don't staple or tape Forms 499R-2c/W-2cPR to Form W-3c PR
Section 218. Check this box if you're an employer from the
or to each other, nor fold Form W-3c PR. File a separate Form
government of Puerto Rico or a local government correcting
W-3c PR for each tax year, for each type of form, and for each
1986 or earlier Forms 499R-2/W-2PR for employees covered
kind of payer. (The “3rd-party sick pay” indicator box doesn't
under section 218 of the Social Security Act. The employer's
designate a separate kind of payer or employer.) Make a copy of
SSA number and PRU (previously entered in box g) no longer
Form W-3c PR for your records.
have to be entered. Section 218 employment is now reported
under the federal EIN.
-7-
Inst. para el Form. W-3c PR / Inst. for Form W-3c PR

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 8