Specific Instructions for Form W-3 (PR)

Caution: Certain laws enacted in Puerto Rico that provide exemptions from Puerto Rico state income taxes don’t apply for purposes of U.S. federal income tax as well as U.S. federal employment taxes. These exemptions can’t be considered when completing U.S. federal individual and employment tax returns.

Form W-3 (PR) is read by machines, so type entries, if possible, or print as dark as possible. Send the entire page of Form W-3 (PR) with Form(s) 499R-2/W-2PR. Make all dollar entries without the dollar sign ($) and comma, but don’t omit the decimal point (00000.00).

Tip: Amounts reported on related employment forms (for example, Form 499R-2/W-2PR, 941, 943, 944, or Schedule H (Form 1040)) should agree with the amounts reported in the pertinent boxes of Form W-3 (PR). If there are any differences, you may be contacted by the IRS and the SSA. Retain your reconciliation information for future reference. See Reconciling Forms 499R-2/W-2PR, W-3 (PR), 941, 943, 944, and Schedule H (Form 1040) , later.

944. Check this box if you file Form 944 and no other category (except “third-party sick pay”) applies.

Household. Check this box if you’re a household employer sending Form(s) 499R-2/W-2PR for household employees, and you didn’t include the household employee’s taxes on Form 941, 943, or 944. Third-party sick pay. Check this box if you’re a third-party sick pay payer (or are reporting sick pay payments made by a third party) filing Form(s) 499R-2/W-2PR with third-party sick pay reported in box 7 (“Wages”). Don’t check this box if the third-party payer is filing Form(s) 499R-2/W-2PR and you’re only filing a recap form. See Form 8922, Third-Party Sick Pay Recap, for third-party sick pay recap reporting. See Pub. 15-A for more details. If more than one box applies (for example, this box and the Form 941 box), check both boxes and file a single Form W-3 (PR) for the regular and third-party sick pay Form(s) 499R-2/W-2PR.

Medicare employees only. Check this box if you’re a government agency with employees subject only to Medicare tax.

Box a: Kind of Payer. Check the box that applies to you. Check only one box (see Third-party sick pay, later, for an exception). If more than one box applies (except for “third-party sick pay”), send each type of Form 499R-2/W-2PR with a separate Form W-3 (PR).

941. Check this box if you file Form 941 and no other category (except “third-party sick pay”) applies. A church or church organization should check this box even if it isn’t required to file Form 941 or Form 944. You would also check this box if in 2026 you timely notify the IRS of filing Form 941 for the first time instead of Form 944. For more information in regard to this, refer to the Instructions for Form 941 or the Instructions for Form 944.

943. Check this box if you’re an agricultural employer and file Form 943 and you’re sending Form(s) 499R-2/W-2PR for agricultural employees. For nonagricultural employees, send their Form(s) 499R-2/W-2PR with a separate Form W-3 (PR), checking the appropriate box.

Box b: Total number of attached Forms 499R-2/W-2PR. Enter the number of completed individual Form(s) 499R-2/W-2PR you’re sending with this Form W-3 (PR). Don’t count voided Forms 499R-2/W-2PR.

Box c: Employer identification number (EIN). Enter the nine-digit number assigned to you by the IRS. This should be formatted as 00-0000000. The EIN you enter must be the same number you used on Form 941, 943, 944, or Schedule H (Form 1040). See Regulations sections 31.6051-1(a)(1)(i)(A) and 301.6109-4(b)(2)(iv). Don’t use a prior owner’s EIN. Do not truncate your EIN.

If you don’t have an EIN when filing Form W-3 (PR), enter “Applied for” in box c, not your SSN. You can get an EIN by applying online at IRS.gov/EIN or by faxing or mailing Form SS-4, Application for Employer Identification Number, to the IRS.

Boxes d and e: Employer’s name and address. Enter the employer’s name (same name as shown on your Form 941, 943, 944, or Schedule H (Form 1040)), street address, city, state, and ZIP code.

Box f: Other EIN used this year. If you have used an EIN (including a prior owner’s EIN) on Form 941, 943, or 944 submitted for 2026 that’s different from the EIN reported in box c on Form W-3 (PR), enter the other EIN used. Agents generally report the employer’s EIN in box f. If an agent is reporting for more than one employer, leave box f blank.

Employer’s contact person, telephone number, fax number, and email address. Include this information for use by the SSA. The name of a contact person must be provided in case there are any questions in regard to the form during processing. The employer’s phone number, fax number, and email address need to be provided. The SSA will notify the employer by email or postal mail to correct and resubmit reports from the information provided on Form W-3 (PR).

Caution: Payroll service providers need to enter their client’s information for these fields.

Boxes 1–4 and 6–16. Enter the amounts from the corresponding totals from the Form(s) 499R-2/W-2PR you’re sending with this Form W-3 (PR).

Box 13. Apart from the Medicare tax withheld, also include in this box the total amount of Additional Medicare Tax withheld, if any. For more information about Additional Medicare Tax, go to Questions and Answers for the Additional Medicare Tax, available at IRS.gov/ ADMTfaqs .

Reconciling Forms 499R-2/W-2PR, W-3 (PR), 941, 943, 944, and Schedule H (Form 1040) Reconcile the amounts shown in boxes 10, 12a, and 14 from all 2026 Forms W-3 (PR) with their respective amounts from the yearly totals of the quarterly Forms 941, or annual Forms 943, 944, and Schedule H (Form 1040). When there are discrepancies between

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

amounts reported on Form(s) 499R-2/W-2PR and W-3 (PR) filed with the SSA and Forms 941, 943, 944, and Schedule H (Form 1040) filed with the IRS, you will be contacted to resolve the discrepancies.

Caution: To reduce the discrepancies between amounts reported on Forms 499R-2/W-2PR and W-3 (PR), and Forms 941, 943, 944, and Schedule H (Form 1040):

• Be sure that the amounts on Form W-3 (PR) are the total amounts from Form(s) 499R-2/W-2PR.

• Reconcile Form W-3 (PR) with your four quarterly Forms 941 (or annual Forms 943, 944, and Schedule H (Form 1040)) by comparing amounts reported for:

1. Social security wages, Medicare wages and tips, and social security tips (boxes 10, 12a, and 14). Form W-3 (PR) should include Form 941 or Forms 943, 944, or Schedule H (Form 1040) adjustments only for the current year. You can’t report the current-year Form W-3 (PR) adjustments from Forms 941, 943, 944, or Schedule H (Form 1040) that include adjustment amounts for a prior year.

2. Social security and Medicare taxes (boxes 11 and 13). The amounts shown on the four quarterly Forms 941 (or annual Form 943, Form 944, or Schedule H (Form 1040)), including current-year adjustments, should be approximately twice the amounts shown on Form W-3 (PR).

Amounts reported on Form(s) 499R-2/W-2PR, W-3 (PR), 941, 943, 944, or Schedule H (Form 1040) may not match for valid reasons. If the amounts don’t match, you should verify that the reasons are valid. Retain your reconciliation in case you receive inquiries from the IRS or the SSA.