Instrucciones para el Formulario W-3C (PR) (Instructions for Form W-3C (PR))›(Rev. diciembre de 2023)
! forms of payment with Forms 499R-2c/W-2cPR and
1223 Inst W-3C (PR) (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION W-3C (PR) that you submit to the SSA. Employment
tax forms (for example, Form 941, 943, or 944) and remittances must be sent to the IRS.
When to file. File Form W-3C (PR) as soon as possible after you discover an error. Also, provide copies of Form 499R-2c/ W-2cPR to your employees as soon as possible.
How to file. If you file Form W-3C (PR) on paper, type all entries using dark or black ink in 12-point Courier font, if possible, and make sure all copies are legible.
If any item shows a dollar change and one of the amounts is zero, enter -0-. Don’t leave the box blank. Show negative amounts (decreases) in the third column of Form W-3C (PR) in parentheses.
Who may sign Form W-3C (PR). Employers generally must sign Form W-3C (PR). However, a transmitter or sender (including a service bureau, reporting agent, paying agent, or disbursing agent) may sign Form W-3C (PR) (or use its personal identification number (PIN) on electronic filings) for the employer or payer only if the sender satisfies both of the following.
Is authorized to sign by an agency agreement (whether oral, written, or implied) that’s valid under state law, and
Writes “For (name of payer)” next to the signature (Form(s) W-3C (PR) that’s filed on paper only).
Even though an authorized sender signs for the payer,
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