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Page 6 of 8 Fileid: … W-3C(PR)/201512/A/XML/Cycle03/source 15:32 - 26-Jan-2016
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Contact information. Provide the employer's (or employer's W-3c PR automatically based on your Forms 499R-2/W-2PR or
contact person's) name, phone number, fax number, and email 499R-2c/W-2cPR.
address. SSA will notify the employer by email or postal mail to If you need to file more than 50 Forms 499R-2/W-2PR or more
correct and resubmit reports from the information provided on than 25 Forms 499R-2c/W-2cPR, BSO’s file upload feature
Form W-3c PR. might be the best e-filing method for your business or
organization. To obtain file format specifications, visit the SSA’s
Military Spouses Residency Relief Act (MSRRA). Employers Employer W-2 Filing Instructions & Information website at
may be required to report wages and taxes on a form different www.socialsecurity.gov/employer, select Publications & Forms
from the form they generally use if an employee claims and click on Specifications for Filing Forms W-2 and W-2c
residence or domicile under MSRRA in a different jurisdiction in Electronically (EFW2/EFW2C) and select the appropriate
one of the 50 states, the District of Columbia, American Samoa, document. This information is also available by calling the SSA’s
the Commonwealth of the Northern Mariana Islands, Guam, Employer Reporting Service Center at 1-800-772-6270 (toll free)
Puerto Rico, or the U.S. Virgin Islands. or by contacting the SSA’s Employer Services Liaison Officer
Under MSRRA, the spouse of an active duty service member (ESLO) for Puerto Rico at 212-264-1462.
(civilian spouse) may keep his or her prior residence or domicile
for tax purposes (tax residence) when accompanying the service For more information on electronic filing of Forms
member spouse, who's relocating under military orders, to a new TIP 499R-2c/W-2cPR and Forms W-3c PR with the SSA, go
military duty station in one of the 50 states, the District of to www.socialsecurity.gov/employer. First time filers,
Columbia, or a U.S. commonwealth or possession. Before select Go To Register; returning filers select Go To Log In.
relocating, both spouses must have had the same tax residence.
The SSA's BSO e-filing system is an independent
For example, if a civilian spouse is working in Puerto Rico but ! system from the electronic filing program offered by the
properly claims tax residence in one of the 50 states under CAUTION Treasury Department of Puerto Rico for employers and
MSRRA, his or her income from services wouldn't be taxable withholding agents. For more information on filing information
income for Puerto Rico tax purposes. Federal income taxes returns electronically using the Treasury Department of Puerto
should be withheld and remitted to the Internal Revenue Service Rico's electronic filing system, visit www.hacienda.gobierno.pr.
(IRS). State and local income taxes may need to be withheld and
remitted to state and local tax authorities. You should consult Where to file paper forms. If you use the U.S. Postal Service,
with state, local, or U.S. possession tax authorities regarding send all Forms 499R-2c/W-2cPR and W-3c PR to:
your withholding obligations under MSRRA.
Social Security Administration
General Instructions Data Operations Center
P.O. Box 3333
Purpose of Form Wilkes-Barre, PA 18767-3333
Use Form W-3c PR to transmit one or more Form(s) 499R-2c/
W-2cPR, Corrected Withholding Statement, to the Social If you use a carrier other than the U.S. Postal Service, send
Security Administration (SSA) even if you are only filing Form Forms 499R-2c/W-2cPR and W-3c PR to:
499R-2c/W-2cPR to correct an employee's name or Social
Security number (SSN). Social Security Administration
Data Operations Center
Electronic reporting. The SSA encourages all employers to Attn: W-2c PR Process
e-file. E-filing can save you time and effort and helps ensure 1150 E. Mountain Drive
accuracy. If you're required to file 250 or more Forms 499R-2c/ Wilkes-Barre, PA 18702-7997
W-2cPR with SSA, you must file them electronically. You may be
charged a penalty if you fail to file electronically when required. See Pub.15 for a list of IRS-designated private delivery
You are encouraged to file electronically with SSA even services.
TIP though you file fewer than 250 Forms 499R-2c/ Don't send Form 499R-2/W-2PR, Wage and Tax
W-2cPR. TIP Statement, to either of these addresses. Instead, see
Waiver from e-filing. You may request a waiver from filing the instructions for Form 499R-2/W-2PR.
electronically by filing Form 8508, Request for Waiver From
Filing Information Returns Electronically. Submit Form 8508 to When to file. File Form W-3c PR as soon as possible after you
the IRS at least 45 days before you file your first Form 499R-2c/ discover an error. Also, provide copies of Form 499R-2c/
W-2cPR. See Form 8508 for filing information. W-2cPR to your employees as soon as possible.
If you file electronically, don't file the same returns How to file. If you file Form W-3c PR on paper, type all entries
using dark or black ink in 12-point Courier font, if possible, and
! on paper. make sure all copies are legible.
CAUTION
The SSA’s BSO website makes e-filing easy by providing two If any item shows a dollar change and one of the amounts is
ways to submit your Forms 499R-2c/W-2cPR and Forms W-3c zero, enter “-0-.” Don't leave the box blank. Show negative
PR. amounts (decreases) in the third column of Form W-3c PR in
If you need to file 50 or fewer Forms 499R-2/W-2PR or 25 or parentheses.
fewer Forms 499R-2c/W-2cPR at a time, you can use BSO to Who may sign Form W-3c PR. Employers generally must sign
create them online. BSO guides you through the process of Form W-3c PR. However, the transmitter or sender (including a
creating Forms 499R-2/W-2PR or 499R-2c/W-2cPR, saving and service bureau, reporting agent, paying agent, or disbursing
printing them, and submitting them to the SSA when you're agent) may sign Form W-3c PR (or use its PIN on electronic
ready. You don't have to wait until you have submitted Forms filings) for the employer or payer only if the sender satisfies both
499R-2/W-2PR or 499R-2c/W-2cPR to the SSA before printing of the following:
copies for your employees. BSO generates Form W-3PR or Is authorized to sign by an agency agreement (oral, written, or
implied) that is valid under state law, and
-6- Inst. para el Form. W-3c PR / Inst. for Form W-3c PR
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