Instrucciones para el Formulario W-3C (PR) (Instructions for Form W-3C (PR))›(Rev. diciembre de 2023)
! system from the electronic filing program offered by the
1223 Inst W-3C (PR) (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION Puerto Rico Department of the Treasury for employers
and withholding agents. For more information on the filing requirements for using the Puerto Rico Department of the Treasury’s electronic filing system, visit Hacienda.Gobierno.pr.
Where to file paper forms. If you use the U.S. Postal Service, send all Forms 499R-2c/W-2cPR and W-3C (PR) to:
TIP
You are encouraged to file electronically with the SSA even though you file fewer than 10 Forms 499R-2c/ W-2cPR.
Waiver from e-filing. If you’re required to e-file, you can request a waiver from this requirement by filing Form 8508, Application for a Waiver from Electronic Filing of Information Returns. Submit Form 8508 to the IRS at least 45 days before the due date of Form 499R-2/W-2PR, or 45 days before you file your first Form 499R-2c/W-2cPR. See Form 8508 for information about filing this form.
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