Special Situations for Form W-3C (PR)

Correcting an incorrect tax year and/or EIN incorrectly repor- ted on Form 499R-2/W-2PR or Form W-3 (PR). To correct an incorrect tax year and/or EIN on a previously submitted Form 499R-2/W-2PR or Form W-3 (PR), you must prepare two sets of Forms 499R-2c/W-2cPR and W-3C (PR).

• Prepare one Form W-3C (PR) along with a Form 499R-2c/ W-2cPR for each affected employee. On Form W-3C (PR), enter the incorrect tax year in box a, and the incorrect EIN originally reported in box h. Enter in the “Previously reported” boxes, the money amounts that were on the original Form 499R-2/W-2PR. In the “Correct information” boxes, enter zeros.

• Prepare a second Form W-3C (PR) along with a second Form 499R-2c/W-2cPR for each affected employee. On Form W-3C (PR), enter the correct tax year in box a and/or the correct EIN in box e. Enter zeros in the “Previously reported” boxes, and enter the correct money amounts in the “Correct information” boxes.

Correcting more than one kind of form. You must use a separate Form W-3C (PR) for each type of form (Form 499R-2/W-2PR, Form 499R-2c/W-2cPR, or Form W-3 (PR)) being corrected. You must also use a separate Form W-3C (PR) for each kind of payer/ employer combination in box f. If you’re correcting more than one kind of form, group forms of the same kind of payer/employer combination, and send them in separate groups.