Reminders

Forms W-3 (PR) and W-3C (PR) have been updated for a new OMB number. Forms W-3 (PR) and W-3C (PR) have been updated to show the new OMB number 1545-0029.

In addition, updated correction Form W-3C (PR) was released in June 2024. The form has a revision date (Rev. 6-2024) to the right of “ W-3C (PR) .” Editorial updates were made to align the correction form with the current Form W-3 (PR).

8 Inst. para los Form. W-3 (PR) y W-3C (PR) / Inst. for Forms W-3 (PR) and W-3C (PR)

Disaster tax relief. Disaster tax relief is available for those affected by recent disasters. For more information about disaster relief, go to IRS.gov/DisasterTaxRelief .

Requirements for Forms 499R-2/W-2PR. The regulations lowered to 10 the threshold at which you must file certain information returns electronically, including Forms 499R-2/W-2PR. To determine whether you must file information returns electronically, add together the number of information returns and the number of Forms 499R-2/W-2PR you must file in a calendar year. If the total is at least 10 returns, you must file them all electronically. The new threshold became effective for information returns required to be filed in calendar years beginning with 2024 (tax year 2023 Forms 499R-2/W-2PR). Corrected information returns are treated separately and aren’t included in calculating the number of information returns described above.

Requirements for Forms 499R-2c/W-2cPR. The regulations revise the requirements for electronic filing of Form W-2c, including electronic filing of Form 499R-2c/W-2cPR, to correct originally filed Forms 499R-2/W-2PR. These revised rules are different from the rules for electronically filing the original forms. If you were required to electronically file the original Form 499R-2/W-2PR, you must electronically file any Form 499R-2c/W-2cPR correcting that form. If the original Form 499R-2/W-2PR was permitted to be filed on paper and you filed on paper, then you must file on paper any Form 499R-2c/W-2cPR correcting that form.

Due date for filing with the SSA. The due date for filing 2026 Forms 499R-2/W-2PR and W-3 (PR) with the SSA is February 1, 2027, whether you file using paper forms or electronically.

Tip: Get it done faster. E-file your Forms 499R-2/W-2PR and 499R-2c/W-2cPR with the SSA. See Electronic filing (e-file) , later.

Rejected wage reports from the SSA. The SSA will reject Form 499R-2/W-2PR electronic and paper wage reports under the following conditions.

• Medicare wages and tips are less than the sum of social security wages and social security tips;

• Social security tax is greater than zero, but social security wages and social security tips are equal to zero; and

• Medicare tax is greater than zero, but Medicare wages and tips are equal to zero.

Additionally, Form 499R-2/W-2PR and 499R-2c/W-2cPR electronic and paper wage reports for household employers will be rejected under the following conditions.

• The sum of social security wages and social security tips is less than the minimum yearly earnings subject to social security and Medicare tax withholding for a household employee, and

• Medicare wages and tips are less than the minimum yearly earnings subject to social security and Medicare tax withholding for a household employee.

If the above conditions occur in an electronic wage report, an error message will alert the submitter to correct the report. If the above conditions occur in a paper wage report, the SSA will notify the employer by email or postal mail to correct the report and resubmit it to the SSA.

Note: Don’t write “corrected” or “amended” on any resubmitted reports.

Household employers, see Pub. 926, Household Employer’s Tax Guide.

Additional Medicare Tax. In addition to withholding Medicare tax at 1.45%, an employer is required to withhold the 0.9% Additional Medicare Tax on any Federal Insurance Contributions Act (FICA) wages or compensation it pays to an employee in excess of $200,000 in a calendar year. An employer is required to begin withholding Additional Medicare Tax in the pay period in which it pays wages or compensation in excess of $200,000 to an employee and continue to withhold it until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is

no employer share of Additional Medicare Tax. All wages and compensation that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold.

For more information on Additional Medicare Tax, go to IRS.gov/ ADMTfaqs .

Unless otherwise noted, references to Medicare tax include Additional Medicare Tax.

Business Services Online (BSO). Caution: Business Services Online (BSO) has been updated. Additional levels of security are now required to access BSO employer services. If you haven’t updated your credentials since March 25, 2023, you’ll need to update your credentials as soon as possible in order to prevent any delays in e-filing Forms 499R-2/ W-2PR and 499R-2c/W-2cPR. You won’t be able to use the services provided by BSO without having the new credentials and authentications for your account. New and current users should allow at least 2 weeks to complete the registration process. For more information, go to the SSA’s website at SSA.gov/bso .

The SSA has enhanced its secure BSO website to make it easier to register and navigate. Use BSO’s online fill-in forms to create, save, and submit Forms 499R-2/W-2PR and 499R-2c/W-2cPR to the SSA electronically. BSO lets you file these forms with state or local governments, distribute to your employees, and keep for your records. BSO generates Form W-3 (PR) automatically based on your Forms 499R-2/W-2PR. You can also use BSO to upload wage files to the SSA, check on the status of previously submitted wage reports, and take advantage of other convenient services for employers and businesses. Visit the SSA’s Employer W-2 Filing Instructions & Information website at SSA.gov/employer for more information about using BSO to save time for your organization. Here you’ll also find forms and publications used for wage reporting, information about verifying employee social security numbers online, how to reach an SSA employer services representative, and more.

Tip: Preview BSO by viewing a brief online tutorial. Go to SSA.gov/ employer/bsotut.htm .

Contact information in Form W-3C (PR). Provide the employer’s name (or the name of the employer’s contact person), phone number, fax number, and email address. The SSA will notify the employer by email or postal mail to correct and resubmit reports from the information provided on Form W-3C (PR).

Military Spouses Residency Relief Act (MSRRA). You may be required to report wages and taxes on a form different from the form you generally use if an employee claims residence or domicile under MSRRA in a different jurisdiction than one of the 50 states, the District of Columbia, American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, or the U.S. Virgin Islands.

Under MSRRA, the spouse of an active duty servicemember (civilian spouse) may keep their prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U.S. territory.

For example, if a civilian spouse is working in Puerto Rico but properly claims tax residence in one of the 50 states under MSRRA, their income from services wouldn’t be taxable income for Puerto Rico tax purposes. Federal income taxes should be withheld and remitted to the IRS. State and local income taxes may need to be withheld and remitted to state and local tax authorities. You should consult with state, local, or U.S. territory tax authorities regarding your withholding obligations under MSRRA.

However, for any tax year of the marriage, the servicemember and the civilian spouse may elect to use the residence of the servicemember, the residence of the spouse, or the permanent duty station of the servicemember for purposes of taxation, regardless of the date on which the marriage of the spouse and the servicemember occurred.

Inst. para los Form. W-3 (PR) y W-3C (PR) / Inst. for Forms W-3 (PR) and W-3C (PR) (en-sp) (2026) 9

In the previous example, the spouse would be allowed to elect to use the same residence as, or the permanent duty station of, the servicemember.

Severance payments. Severance payments are wages subject to social security and Medicare taxes. As noted in section 15 of Pub. 15, severance payments are also subject to Federal Unemployment Tax Act (FUTA) tax.

Information about state tax requirements for employers. If you’re an employer in Puerto Rico, contact the Puerto Rico Department of the Treasury ( Departamento de Hacienda del Gobierno de Puerto Rico ) by sending a message through your account in the Sistema Unificado de Rentas Internas (Internal Revenue Unified System ( SURI )) or by calling 787-622-0123 and choosing option 5. Send any correspondence to:

Puerto Rico Department of the Treasury P.O. Box 9024140 San Juan, PR 00902-4140

To locate your local Centro de Servicio al Contribuyente de Hacienda (Hacienda Taxpayer Service Center), go to Hacienda.pr.gov and click on Contáctenos (Contact us).