Section 218. Check this box if you’re an employer from the

government of Puerto Rico or a local government correcting 1986 or earlier Forms 499R-2/W-2PR for employees covered under section 218 of the Social Security Act. The employer’s SSA number and PRU (previously entered in box g) no longer have to be entered. Section 218 employment is now reported under the federal EIN.

Inst. para los Form. W-3 (PR) y W-3C (PR) / Inst. for Forms W-3 (PR) and W-3C (PR) (en-sp) (2026) 13

Box g: For internal use only. This box has been reserved for internal use only.

Boxes h and i. Make entries here only if the number on the original form is incorrect. Your correct numbers should appear in boxes d and e. Box j has been reserved for internal use only due to the changes explained under Section 218 and Box g: For internal use only above.

Boxes 1–7: Changes. Enter the totals from the corresponding boxes on the related Forms 499R-2c/W-2cPR. The box numbers on this form don’t match Form 499R-2c/W-2cPR. Complete only the boxes that you’re correcting; leave the remaining boxes blank. The information is entered as “Previously reported” and as “Correct information,” following the entries on Form 499R-2c/W-2cPR. On any line that shows a dollar change, if one of the amounts is zero, enter -0-. Don’t leave it blank. You don’t need to include information on box 3b. This box has been grayed out and reserved for future use.

Box 8: Explain decreases here. Give all reasons for any decreases that appear in the third column. Also report here any previous incorrect entry in box f, “Kind of Payer.” Enclose (but don’t attach to Form W-3C (PR)) additional sheets explaining your decreases, if necessary. Include your name and EIN on all additional sheets.

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on Form W-3 (PR) and W-3C (PR) to carry out the Internal Revenue laws of the United States. You’re required to give us the information. We need it to ensure that you’re complying with these laws and to allow us to figure and collect the right amount of tax. Section 6051 and its regulations require you to furnish wage and tax statements to employees, the Social Security Administration, and the Internal Revenue Service. Section 6109 requires you to provide your employer identification number (EIN). If you fail to provide this information in a timely manner, or provide false or fraudulent information, you may be subject to penalties.

You’re not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice for civil and/or criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and territories for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

The time needed to complete and file Forms W-3 (PR) and W-3C (PR) will vary depending on individual circumstances. The estimated burden for employers filing Forms W-3 (PR) and W-3C (PR) is approved under OMB control number 1545-0029 and is included in the estimates shown in your employment tax return instructions.

Comments. If you have comments concerning the accuracy of the time estimates or suggestions for making these forms simpler, we would be happy to hear from you. You can send us comments through IRS.gov/FormComments . Or you can send your comments to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send Form(s) 499R-2/W-2PR, 499R-2c/W-2cPR, W-3 (PR), or W-3C (PR) to this address. Instead, see Where to file paper forms , earlier.

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