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2026›Instrucciones Generales para los Formularios W-3 (PR) y W-3C (PR) (General Instructions for Forms W-3 (PR) and W-3C (PR))

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2026 Inst W-3 and W-3C (PR) (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Help with e-filing. If you have questions about how to register or use BSO, call 800-772-6270 (or 800-325-0778 (TTY)) (toll free) to speak with an employer reporting technician at the SSA. The hours of operation are Monday through Friday from 7:00 a.m. to 5:30 p.m., Eastern time. You may also write to employerinfo@ssa.gov for assistance. If you experience problems using any of the services within BSO, call 888-772-2970 (toll free) to speak with a systems operator in technical support at the SSA. To speak with the SSA’s Employer Services Liaison Officer (ESLO) for Puerto Rico, call 212-264-3455 (not a toll-free number).

Employment tax information. Detailed employment tax information is given in:

  • Pub. 15, Employer’s Tax Guide;

  • Pub. 15-A, Employer’s Supplemental Tax Guide;

  • Pub. 15-B, Employer’s Tax Guide to Fringe Benefits;

  • Pub. 926, Household Employer’s Tax Guide; and

  • Schedule H (Form 1040), Household Employment Taxes, and its instructions.

You can also obtain more information on employment taxes by calling 800-829-4933 or by visiting IRS.gov/EmploymentTaxes .

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▸Contents — 2026 Inst W-3 and W-3C (PR) (PDF)

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