General Instructions for Forms W-3 (PR) and W-3C (PR)

Purpose of Forms W-3 (PR) and W-3C (PR). Use Form W-3 (PR), Transmittal of Withholding Statements, to transmit Form(s) 499R-2/W-2PR, Withholding Statement, to the SSA. Be sure to use Form W-3 (PR) for the correct year and also keep a copy of Form W-3 (PR) for your records.

Use Form W-3C (PR), Transmittal of Corrected Withholding Statements, to transmit one or more Form 499R-2c/W-2cPR, Corrected Withholding Statement, to the SSA even if you are only filing Form 499R-2c/W-2cPR to correct an employee’s name or social security number (SSN).

Form W-3 (PR) and W-3C (PR) aren’t used for meeting the filing requirements with the Puerto Rico Department of the Treasury. For more information on these requirements, go to Hacienda.pr.gov .

Caution: Don’t use these forms to report wages subject to U.S. income tax withholding. If you report this type of wages, use Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, to report U.S. income tax withheld as well as any other applicable employment taxes. See the General Instructions for Forms W-2 and W-3 for more information on how to report income subject to U.S. income taxes.

Who must file Forms W-3 (PR) and W-3C (PR). Employers and other payers must file Form W-3 (PR) to transmit Form(s) 499R-2/ W-2PR and Form W-3C (PR) to transmit Forms 499R-2c/W-2cPR to the SSA.

Household employers. You must file a Form W-3 (PR) even if filing only one Form 499R-2/W-2PR for one household employee. On Form W-3 (PR), check the “Household” box in box a. For more information, see Schedule H (Form 1040) and its separate instructions. You must have an EIN. See Box c: Employer identification number (EIN) , later.

Who may sign Forms W-3 (PR) and W-3C (PR). Employers generally must sign Forms W-3 (PR) and W-3C (PR). However, a transmitter or sender (including a service bureau, reporting agent,

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paying agent, or disbursing agent) may sign Forms W-3 (PR) and 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.

• It’s authorized to sign by an agency agreement (whether oral, written, or implied) that’s valid under state law, and

• It writes “For (name of payer)” next to the signature (for Form(s) W-3 (PR) and W-3C (PR) that are filed on paper only).

Caution: Use of a reporting agent or other third-party payroll service provider doesn’t relieve an employer of the responsibility to ensure that Forms 499R-2/W-2PR are furnished to employees and that Forms 499R-2/W-2PR and W-3 (PR) are filed with the SSA, correctly and on time.

If an authorized sender signs for the payer, the payer is still responsible for filing with the SSA, when due, a correct and complete Form W-3 (PR) and related Form(s) 499R-2/W-2PR and is subject to any penalties that result from not complying with these requirements. Be sure that the payer’s name and EIN are the same as those used on Form 941, Employer’s QUARTERLY Federal Tax Return; Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees; Form 944, Employer’s ANNUAL Federal Tax Return; or Schedule H (Form 1040), Household Employment Taxes, filed by or for the employer.

Signature. Sign and date the form and enter your title. In the boxes for the contact person information, enter the name of the employer’s contact person and the employer’s telephone number, employer’s fax number, and employer’s email address (if available).

When to file Form W-3 (PR). Regarless of whether you file on paper or electronically, you must file Form 499R-2/W-2PR along with Form W-3 (PR) with the SSA by February 1, 2027. You may owe a penalty for each Form 499R-2/W-2PR you file late.

Note: Contact the Puerto Rico Department of the Treasury to obtain the filing dates for Puerto Rican information returns.

When to file Form W-3C (PR). 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.

Where to file paper Forms 499R-2/W-2PR and Form W-3 (PR). Send Form(s) 499R-2/W-2PR with the entire page of Form W-3 (PR) to:

If you mail Form W-3 (PR) using... Then use the following address:

Regular mail Social Security Administration Direct Operations Center Wilkes-Barre, PA 18769-0001

Certified mail Social Security Administration Direct Operations Center Wilkes-Barre, PA 18769-0002

If you use an IRS-approved private delivery service or Certified mail through the USPS, send Forms 499R-2c/W-2cPR and W-3C (PR) to:

Social Security Administration Direct Operations Center Attn: W-2c PR Process 1150 E. Mountain Drive Wilkes-Barre, PA 18702-7997

Caution: Don’t send cash, checks, money orders, or other forms of payment with Forms 499R-2/W-2PR, 499R-2c/W-2cPR, W-3 (PR) and 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.

Caution: If you are required to file 10 or more information returns in a calendar year with the SSA, including Forms 499R-2/W-2PR and 499R-2c/W-2cPR, you must e-file them. See Electronic filing (e-file) , later.

Shipping and mailing. Prepare and file Form(s) 499R-2/W-2PR either alphabetically by employees’ last names or numerically by employees’ social security numbers. Don’t staple or tape Form W-3 (PR) to Form(s) 499R-2/W-2PR or any Forms 499R-2/W-2PR to each other. Don’t fold either of these forms; send them to the SSA in a standard envelope. If you file more than one type of employment tax form, group Form(s) 499R-2/W-2PR of the same type with a separate Form W-3 (PR) for each same type and send them in separate groups. Don’t print Forms 499R-2/W-2PR using a double-sided printer setting.

How to file Form W-3C (PR). 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.

Electronic filing ( e-file ). The SSA encourages all employers to e-file. E-filing can save you time and effort and helps ensure accuracy. If you are required to file 10 or more information returns in a calendar year with the SSA, including Forms 499R-2/W-2PR and 499R-2c/W-2cPR, you must e-file them. You may incur a penalty if you fail to e-file when required.

Tip: You are encouraged to file electronically with the SSA even though you file fewer than 10 Forms 499R-2/W-2PR and 499R-2c/W-2cPR.

Caution: The Taxpayer First Act of 2019, enacted July 1, 2019, authorized the Department of the Treasury and the IRS to issue regulations that reduce the threshold for mandatory electronic filing. Treasury Decision 9972, published February 23, 2023, amended Regulations section 301.6011-2 to change the electronic filing rules for Forms 499R-2/W-2PR and Forms 499R-2c/W-2cPR.

The SSA’s BSO website makes e-filing easy by providing two ways to submit your Forms 499R-2/W-2PR and Forms W-3 (PR), or Form 499R-2c/W-2cPR and Form W-3C (PR).

• If you need to file 50 or fewer Forms 499R-2/W-2PR or 25 or 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 499R-2/W-2PR or 499R-2c/W-2cPR, saving and printing them, and submitting them to the SSA when you’re ready. You don’t have to wait until you’ve submitted Forms 499R-2/W-2PR or 499R-2c/ W-2cPR to the SSA before printing copies for your employees. BSO generates Form W-3 (PR) or W-3C (PR) automatically based on your Form 499R-2/W-2PR or 499R-2c/W-2cPR.

• If you need to file more than 50 Forms 499R-2/W-2PR or more than 25 Forms 499R-2c/W-2cPR, BSO’s “file upload” feature might be the best e-filing method for your business or organization. To obtain file format specifications, visit the SSA’s Employer W-2 Filing Instructions & Information website at SSA.gov/employer , select Publications & Forms and click on Specifications for Filing Forms

An IRS-approved private delivery service

Social Security Administration Direct Operations Center Attn: W-2 Process 1150 E. Mountain Drive Wilkes-Barre, PA 18702-7997

Tip: Visit IRS.gov/PDS for a list of IRS-approved private delivery services.

Where to file paper Forms 499R-2c/W-2cPR and Form W-3C (PR). If you use the U.S. Postal Service (USPS) (other than Certified mail), send all Forms 499R-2c/W-2cPR and W-3C (PR) to:

Social Security Administration Direct Operations Center P.O. Box 3333 Wilkes-Barre, PA 18767-3333

Inst. para los Form. W-3 (PR) y W-3C (PR) / Inst. for Forms W-3 (PR) and W-3C (PR) (en-sp) (2026) 11

W-2 and W-2c Electronically (EFW2/EFW2C) and select the appropriate document. This information is also available by calling the SSA’s Business Services Branch at 800-772-6270 (800-325-0778 (TTY)) (toll free).

Caution: If you file electronically, don’t file the same information returns using paper forms.

For more information on electronic filing of Forms 499R-2/W-2PR and Forms W-3 (PR) or Forms 499R-2c/W-2cPR and Forms W-3C (PR) with the SSA, visit the SSA’s Employer W-2 Filing Instructions & Information website at SSA.gov/employer .

Caution: The SSA’s BSO e-filing system (see Electronic filing (e-file) , earlier), is an independent system from the electronic filing program offered by the 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.pr.gov .

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.

Making corrections. Use Form W-3C (PR) to transmit Form(s) 499R-2c/W-2cPR, or to make corrections to a previously filed Form W-3 (PR) with the SSA. For more details on how to correct a Form W-3 (PR) using Form W-3C (PR), see the Specific Instructions for Form W-3C (PR) , later.

See the instructions for Form 499R-2c/W-2cPR for more information on how to meet the filing requirements with the Puerto Rico Department of the Treasury.