Specific Instructions for Form W-3C (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 nor for U.S. federal employment taxes. These exemptions can’t be considered when completing U.S. federal individual and employment tax returns.

Send Form W-3C (PR) with Form(s) 499R-2c/W-2cPR. Don’t staple or tape Forms 499R-2c/W-2cPR to Form W-3C (PR) or to each other, nor fold Form W-3C (PR). File a separate Form

W-3C (PR) for each tax year, for each type of form, and for each kind of payer. (The “3rd-party sick pay” indicator box doesn’t designate a separate kind of payer or employer.) Make a copy of Form W-3C (PR) for your records.

In the Changes section of Form W-3C (PR), total the amounts from each box and column on the Forms 499R-2c/W-2cPR that you are sending.

Box a: Tax year being corrected. Enter all four digits of the tax year of Form(s) 499R-2/W-2PR, 499R-2c/W-2cPR, or W-3 (PR) that you’re correcting. For example, entering “2024” indicates that you’re correcting 2024 Forms 499R-2/W-2PR. If you entered -0- in box c (see below), the SSA assumes that you’re only correcting Form W-3 (PR).

Box b: Employer’s name, address, and ZIP code. This entry should be the same as shown on your Form 941, Form 943, Form 944, or Schedule H (Form 1040). Include the suite, room, or other unit number after the street address. If the post office doesn’t deliver mail to the street address and you use a P.O. box, show the P.O. box instead of the street address.

Tip: The IRS won’t use Form W-3C (PR) to update your address of record. If you wish to change your address, file Form 8822, Change of Address; or Form 8822-B, Change of Address or Responsible Party — Business.

Box c: Total number of attached Forms 499R-2c/W-2cPR. Enter the number of individual Forms 499R-2c/W-2cPR filed with this Form W-3C (PR); enter -0- if you’re only correcting a previously filed Form W-3 (PR).

Box d: Establishment number. You may use this box to identify separate establishments in your business. You may file a separate Form W-3C (PR) with Forms 499R-2c/W-2cPR for each establishment, or you may use a single Form W-3C (PR) for all Forms 499R-2c/W-2cPR. You don’t have to complete this item; it’s optional.

Box e: Employer identification number (EIN). Enter the correct number assigned to you by the IRS in the following format: 00-0000000. See Regulations section 31.6051-1(a)(1)(i)(A) and 301.6109-4(b)(2)(iv). Do not truncate your EIN. If you’re correcting your EIN, enter the originally reported federal EIN you used in box h.

Box f: Kind of Payer. Check the box that applies to you. Check only one box. If your previous Form W-3 (PR) was checked incorrectly, report your prior incorrect payer type in the entry space in box 8, “Explain decreases here.”

3rd-party sick pay. Check this box if you’re a third-party sick pay payer (or an employer reporting sick pay payments made by a third party) and are correcting Forms 499R-2/W-2PR. File a separate Form W-3C (PR) for each payer/employer combination reporting third-party sick pay on Form 499R-2c/W-2cPR.

941. Check this box if you file Form 941. Household. Check this box if you’re a household employer correcting Forms 499R-2/W-2PR for household employees and you filed Schedule H (Form 1040). If you also have to correct forms of employees who aren’t household employees, complete a separate Form W-3C (PR).

943 Agriculture. Check this box if you file Form 943 and you’re correcting forms for agricultural employees. For nonagricultural employees, send Forms 499R-2c/W-2cPR with a separate Form W-3C (PR).

944. Check this box if you file Form 944. Medicare Govt. Employees. Check this box if you’re a government employer in the United States or Puerto Rico with employees subject only to Medicare taxes.