Boxes a to e: year and employer
The tax year being corrected, the employer's name, address and ZIP code, the total number of attached Forms 499R-2c/W-2cPR, the establishment number and the EIN.
W-3C
Transmittal of Corrected Wage and Tax Statements (Puerto Rican Version)
Form W-3C (PR), Transmittal of Corrected Withholding Statements (Transmisión de Comprobantes de Retención Corregidos), is a bilingual Spanish and English form. The About page says to use it to transmit Form(s) 499R-2c/W-2cPR, Corrected Withholding Statement, to the Social Security Administration (SSA).
The form says it is used even when Form 499R-2c/W-2cPR only corrects an employee's name or social security number (SSN). It also explains how an incorrect tax year or employer identification number (EIN) on a previously submitted Form 499R-2/W-2PR or Form W-3 (PR) is fixed with two sets of forms, and it has boxes for an EIN or establishment number that was wrong on the last Form W-3 (PR).
It is an employer form: boxes b and e hold the employer's name, address and EIN, and the SSA receives it. Employees get copies of Form 499R-2c/W-2cPR, not this transmittal. This page covers the June 2024 revision, printed as Rev. 6-2024. You can fill out the form free in your browser on this page and download the result without an account.
The tax year being corrected, the employer's name, address and ZIP code, the total number of attached Forms 499R-2c/W-2cPR, the establishment number and the EIN.
Boxes for 941 regular, household, 943 agriculture, 944, Medicare government employees, Section 218 and third-party sick pay. Boxes g and j are for internal use only.
The employer's originally reported EIN and the incorrect establishment number, completed only when the last Form W-3 (PR) was wrong.
Social security wages and tax withheld, Medicare wages and tips, Medicare tax withheld, social security tips, and uncollected social security and Medicare tax on tips, each with Previously reported, Correct information and Increase (decrease) columns.
A space to explain decreases, and a yes or no question asking whether a corrected employment tax return has been filed with the IRS, with its date if yes.
Signature, title and date under penalties of perjury, then the contact person, telephone number, fax number and email address.
Enter the tax year being corrected, the employer's name, address and ZIP code, the number of attached Forms 499R-2c/W-2cPR, the establishment number and the EIN, then check the kind of payer.
Fill these in only if the EIN or establishment number shown on the last Form W-3 (PR) was incorrect, as the form says.
For each item, the columns ask for the amount previously reported, the correct information and the increase or decrease.
The form says to file one set with the year and EIN originally reported, the original amounts under Previously reported and zeros under Correct information. A second set has zeros under Previously reported, the correct amounts, and the correct year or EIN.
Explain any decrease in item 8, answer whether a corrected employment tax return has been filed with the IRS, and give its date if the answer is yes.
Sign, enter a title and date, and give a contact person, telephone number, fax number and email address.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
With the U.S. Postal Service, the form says to send the entire page with Forms 499R-2c/W-2cPR and W-3C (PR) to Social Security Administration, Direct Operations Center, P.O. Box 3333, Wilkes-Barre, PA 18767-3333.
With an IRS-approved private delivery service, the form says to replace P.O. Box 3333 with Attn: W-2c Process, 1150 E. Mountain Dr. and change the ZIP code to 18702-7997.
The form says to file Form W-3C (PR) with Form 499R-2c/W-2cPR as soon as possible after an error is found on Forms 499R-2/W-2PR or 499R-2c/W-2cPR. It prints no fixed due date.
The SSA offers two free e-filing options on its Business Services Online (BSO) website, W-2c Online and File Upload. The form points to the General Instructions for Forms W-3 (PR) and W-3C (PR) for e-filing requirements.
The form prints a notice not to staple it.
W3PR
33 fields, 3 pages
941
116 fields, 3 pages
943
109 fields, 3 pages
944
114 fields, 3 pages
W-3c
68 fields, 2 pages
W-2c
540 fields, 9 pages
The form is completed by the employer whose name, address and EIN appear in boxes b and e, and it goes to the SSA with the corrected Forms 499R-2c/W-2cPR.
No tool matches that search.
The About page says it transmits Forms 499R-2c/W-2cPR, Corrected Withholding Statement, to the SSA.
Yes. The form says Form W-3C (PR) is used even when Form 499R-2c/W-2cPR only corrects an employee's name or social security number.
The form describes two sets of Form W-3C (PR) and Form 499R-2c/W-2cPR: one that reverses the amounts under the year and EIN originally reported, and one that reports the correct amounts under the correct year or EIN.
The form says as soon as possible after an error is found on Forms 499R-2/W-2PR or 499R-2c/W-2cPR. Copies of Forms 499R-2c/W-2cPR also go to employees as soon as possible.
By U.S. Postal Service, the form gives Social Security Administration, Direct Operations Center, P.O. Box 3333, Wilkes-Barre, PA 18767-3333. A private delivery service uses a different street address and ZIP code.
The form says the SSA offers two free e-filing options on its BSO website: W-2c Online and File Upload.
Form W-3 (PR) transmits original Forms 499R-2/W-2PR. Form W-3C (PR) transmits the corrected Forms 499R-2c/W-2cPR and can also correct a previously submitted Form W-3 (PR).