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Official form guide
Form W3CPR: W-3C (PR)
IRS Form W-3C (PR) is used to transmit a Corrected Withholding Statement to the Social Security Administration (SSA). It is filed by employers who must correct information on Forms 499R-2c/W-2cPR; the due date for filing with SSA is January 31, 2025.
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IRS Form W3CPR - W-3C (PR)
IRS Form W-3C (PR) is used to transmit a Corrected Withholding Statement to the Social Security Administration (SSA). It is filed by employers who must correct information on Forms 499R-2c/W-2cPR; the due date for filing with SSA is January 31, 2025.
Risk Radar
Scan points- 1Do not write “corrected” or “amended” on any resubmitted reports.
- 2Not entering -0- when a dollar change shows one amount is zero.
- 3Failing to show decreases (negative amounts) in parentheses in Column 3.
- 4Using ink other than dark or black for paper entries.
- 5Leaving any box blank on Form W-3C (PR).
Plain English
This form allows an employer to send a corrected withholding statement to the Social Security Administration (SSA). It corrects details on employee tax forms like Form 499R-2c/W-2cPR. Filing this ensures that the SSA has the accurate information regarding how much tax was withheld from an employee's pay.
Submission Date
- Filing date: 2024-07-08 22:10:22
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when transmitting one or more Form 499R-2c/W-2cPR to the Social Security Administration (SSA), even if you are only correcting an employee’s name or social security number (SSN).
- Do not use this form when reporting third-party sick pay recap, which requires Form 8922.
- Check Form 499R-2/W-2PR instead when correcting the tax year and/or employer identification number (EIN) on a previously submitted return.
Form selector
Use this form or another form?
Correcting an employee’s name or SSN
Transmits the correction to SSA even if only one field needs fixing
✓ Confirm you are not correcting EIN/Tax Year, then use this form.
Correcting tax year and/or EIN on a previously submitted return
Required when updating identifiers on prior filings to SSA.
✓ Confirm you are submitting two copies of the corrected forms.
Form W-3C (PR) filed with Form 499R-2c/W-2cPR
Reporting third-party sick pay recap
This form is specifically used for this type of reporting, not W-3C (PR).
✓ Ensure you use Form 8922 if your primary need is sick pay recap.
Deadline or filing window
Form W-3C (PR) must be filed as soon as possible after an error is found. The absolute deadline for filing with the SSA, whether paper or electronic, is January 31, 2025. No specific extension date is stated in the source.
Checklist
What you need before filling it out
Purpose of Form
Transmit one or more Form 499R-2c/W-2cPR to SSA · Instructions p.7 / Form p.2
Electronic Filing Requirement (Threshold)
10 or more Forms 499R-2c/W-2cPR · Instructions p.7
Paper Mailing Address (SSA Direct Operations Center)
P.O. Box 3333, Wilkes-Barre, PA 18767-3333 · Instructions p.8
e-Filing Waiver Submission Deadline
At least 45 days before due date of Form 499R-2/W-2PR, or 45 days before filing first Form 499R-2c/W-2cPR · Instructions p.7
Paper Submission Requirement (Carrier)
Send to SSA Direct Operations Center Attn: W-2c PR Process, 1150 E. Mountain Drive, Wilkes-Barre, PA 18702-7997 · Instructions p.8
Before you submit
- 1Ensure all Form 499R-2c/W-2cPRs being submitted are attached to the Form W-3C (PR).
- 2Verify that the tax year and EIN originally reported on the Forms 499R-2/W-2PR or Form W-3 (PR) are entered correctly on the Form W-3C (PR).
- 3If preparing a second Form W-3C (PR), confirm zeros are entered in the “Previously reported” boxes.
- 4If preparing a second Form W-3C (PR), verify that correct money amounts and the correct tax year/EIN are entered in the “Correct information” boxes.
- 5Submit Forms 499R-2c/W-2cPRs along with the Form W-3C (PR) as soon as possible after discovering an error on the original forms.
- 6If filing electronically, confirm that if 10 or more Forms 499R-2c/W-2cPR are required, the submission is electronic, as mandated by the SSA.
- 7When mailing paper forms via USPS to the Social Security Administration Direct Operations Center, ensure they are sent to P.O. Box 3333, Wilkes-Barre, PA 18767-3333.
How to file this form
- 1Complete Form W-3C (PR) and attach one or more Form 499R-2c/W-2cPRs to transmit corrections to the SSA.
- 2If correcting EIN/Tax Year, prepare a second set of forms where you enter zeros in “Previously reported” boxes and correct amounts in “Correct information” boxes.
- 3File electronically with the SSA via Business Services Online (BSO) if 10 or more Forms 499R-2c/W-2cPR are involved, otherwise file as instructed by BSO guidelines.
- 4If mailing paper copies to SSA, send them to the Direct Operations Center at P.O. Box 3333, Wilkes-Barre, PA 18767-3333 (or the specific carrier address).
- 5Keep a copy of all submitted Forms W-3C (PR) and Form 499R-2c/W-2cPR for your records.
Known limitations
- 1The Form W-3C (PR) specifically transmits Corrected Wage and Tax Statements to the Social Security Administration (SSA).
- 2For any tax year where marriage is in effect, an employee may choose to use the Armed Forces member's residence, the civil spouse's residence, or the 2nd residence for state and local income tax withholding.
- 3Severance payments are subject to social security and Medicare taxes, and as noted in section 15 of Pub. 15, Special Rules for Various Types of Services and Payments, they are also subject to Federal Unemployment Tax Act (FUTA) tax.
- 4Employment tax forms like Form 941, 943, or 944 must be sent to the IRS, not with this form to the SSA.
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
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Fillable formOpen in Editor->The current edition of IRS Form W-3C (PR) is dated 06/24; for the latest information, users should check IRS.gov/FormW3PR.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 06/24.
- Filing Deadline — file with Form 499R-2c/W-2cPR as soon as possible after discovering an error on Forms 499R-2/W-2PR or 499R-2c/W-2cPR.
- Electronic Filing Requirement — must e-file if filing 10 or more Forms 499R-2c/W-2cPR; a penalty may apply for failure when required.
- IRS Mailing Address — send comments to the Internal Revenue Service, Tax Forms and Publications Division at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224 (but do not send the form here).
- SSA Direct Operations Center Address — use P.O. Box 3333, Wilkes-Barre, PA 18767-3333 if using USPS for paper filing.
Quick Facts
Downloads
After you file
- 1Provide copies of Forms 499R-2c/W-2cPR to employees as soon as possible after filing Form W-3C (PR).
- 2Retain a copy of the filed Form W-3C (PR) and accompanying forms.
- 3The SSA may notify the employer via email or postal mail if corrections are needed based on the information provided on Form W-3C (PR).
- 4If filing multiple employees, prepare a second Form W-3C (PR) along with a second Form 499R-2c/W-2cPR for each affected employee.
- 5When correcting an error, enter the correct tax year and/or correct EIN on Form W-3C (PR).
Sources
- SRCInstructions p.1 — The official title is W-3C (PR), which transmits Corrected Wage and Tax Statements.
- SRCInstructions p.2 — For any tax year where marriage is in effect, the employee may choose residence for state/local withholding.
- SRCInstructions p.7 — Severance payments are subject to social security and Medicare taxes and FUTA tax.
- SRCInstructions p.7 — Employer contact information (name, phone, fax, email) should be provided on Form W-3C (PR).
- SRCInstructions p.8 — Forms 499R-2c/W-2cPR and W-3C (PR) must be sent to the SSA Direct Operations Center if using a carrier or private service.
- SRCInstructions p.8 — The filing deadline for Form W-3C (PR) with Form 499R-2c/W-2cPR is 'as soon as possible after you discover an error'.
- SRCForm p.2 — When preparing a second set of forms, enter the correct tax year and/or correct EIN.
- SRCInstructions p.1 — The revision date on file (06/24) corresponds to instructions published in December 2023.
Common confusion points
Should I send this form to the IRS or the SSA?
The instructions specify different destinations depending on what you are sending.
→ Check 'Where to file paper forms' for specific addresses.
What is the difference between Form 499R-2/W-2PR and Form 499R-2c/W-2cPR?
You do not send Form 499R-2/W-2PR to the same addresses as this form.
→ Refer to the instructions for Form 499R-2/W-2PR.
Do I need to include payment when mailing this form?
Do not send cash, checks, money orders, or other forms of payment with Forms 499R-2c/W-2cPR and W-3C (PR).
→ Only submit the completed paper forms to the SSA.
When should I file Form W-3C (PR)?
File it as soon as possible after discovering an error on Forms 499R-2/ W-2PR or 499R-2c/W-2cPR.
→ Use this timing rule for filing with the SSA.
What should I do if my employer's contact info is incorrect?
Provide the employer’s name, phone number, fax number, and email address on Form W-3C (PR).
→ This information allows the SSA to notify the employer for correction/resubmission.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- If you have comments concerning accuracy or suggestions for simplicity, send them via IRS.gov/FormComments.
Questions about IRS Form W3CPR
What is IRS Form W3CPR used for?
This form allows an employer to send a corrected withholding statement to the Social Security Administration (SSA). It corrects details on employee tax forms like Form 499R-2c/W-2cPR. Filing this ensures that the SSA has the accurate information regarding how much tax was withheld from an employee's pay.
Who must file IRS Form W3CPR?
Employers generally must sign Form W-3C (PR). A transmitter or sender may also sign it if they meet specific criteria for the employer or payer.
What information does IRS Form W3CPR require?
The form transmits corrections to Forms 499R-2c/W-2cPR, allowing correction even when only an employee’s name or SSN is wrong. It requires entering tax year and EIN details in the 'Previously reported' and 'Correct information' boxes.
When is IRS Form W3CPR due?
File Form W-3C (PR) as soon as possible after discovering an error on Forms 499R-2/W-2PR or 499R-2c/W-2cPR. The final due date for filing with the SSA is January 31, 2025.
Where do I file IRS Form W3CPR?
For paper filings sent via a carrier other than USPS, send it to the Social Security Administration Direct Operations Center at Attn: W-2c PR Process, 1150 E. Mountain Drive, Wilkes-Barre, PA 18702-7997. Electronic filing is encouraged.
How do I complete IRS Form W3CPR?
If filing on paper, type all entries using dark or black ink in 12-point Courier font and ensure legibility. If an amount changes and one is zero, enter -0-. Negative amounts must be shown in parentheses in the third column of Form W-3C (PR).
What happens if IRS Form W3CPR is filed incorrectly?
Failing to file electronically when required (if you must file 10 or more Forms 499R-2c/W-2cPR) may result in a penalty being charged. Not sending it promptly can cause delays in processing.
Should I send this form to the IRS or the SSA?
The instructions specify different destinations depending on what you are sending. Check 'Where to file paper forms' for specific addresses.
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