2026›Instrucciones Generales para los Formularios W-3 (PR) y W-3C (PR) (General Instructions for Forms W-3 (PR) and W-3C (PR))
What’s New
2026 Inst W-3 and W-3C (PR) (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Public Law 119-21, commonly known as the One Big Beautiful Bill Act, changes. P.L. 119-21, enacted July 4, 2025, contains several new items that may affect employers.
Wage reporting threshold increased. For wages paid after calendar year 2025, P.L. 119-21 increases the wage reporting threshold from $600 to $2,000 if no federal income, social security, or Medicare tax was withheld. This threshold will be adjusted for inflation each calendar year after 2026.
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