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Official form guide
Form W3PR: W-3 (PR) (en-sp)
IRS Form W-3 (PR) is used to transmit Form(s) 499R-2/W-2PR to the SSA by employers and other payers. The due date for filing with the Social Security Administration (SSA) is January 31, 2025.
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IRS Form W3PR - W-3 (PR) (en-sp)
IRS Form W-3 (PR) is used to transmit Form(s) 499R-2/W-2PR to the SSA by employers and other payers. The due date for filing with the Social Security Administration (SSA) is January 31, 2025.
Risk Radar
Scan points- 1Do not file a paper Form W-3 (PR) if you submit your wage/withholding information electronically with the SSA.
- 2Filing without checking the “Household” box in box a when applicable.
- 3Using Form W-3 (PR) to report wages subject to U.S. income tax withholding instead of using Form W-2/W-3.
- 4Submitting a paper form when electronic filing is required or strongly suggested.
- 5Failing to include the entire page of IRS Form W-3 (PR) with the wage reports.
Plain English
This form allows an employer or payer to send wage information to the Social Security Administration (SSA). It confirms tax details so the SSA knows how to process earnings reports. If you are a household employer, you must use this Form W-3 (PR) even if only filing one report.
Submission Date
- Filing date: 2025-11-17 16:10:04
- 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 Form(s) 499R-2/W-2PR to the SSA.
- Do not use Form W-3 (PR) for meeting filing requirements with the Puerto Rico Department of the Treasury, nor should it be used to report wages subject to U.S. income tax withholding.
- Check Form W-2 instead when reporting wages that are subject to U.S. income tax withholding.
Form selector
Use this form or another form?
Filing electronically
Used in conjunction with Form W-3 (PR) for electronic submission to the SSA.
✓ Ensure you do not file a paper Form W-3 (PR) if e-filing is used.
Correcting previously filed information
Transmits corrections for Forms 499R-2c/W-2cPR or makes changes to an already submitted Form W-3 (PR).
✓ Use this form when making amendments after the initial filing.
Filing electronically waiver request
Required if you are mandated to e-file but wish to request an exception.
✓ Submit Form 8508 to the IRS at least 45 days before the due date of Form 499R-2/W-2PR.
Deadline or filing window
The general due date for filing IRS Form W-3 (PR) with the Social Security Administration (SSA) is January 31, 2025. If submitting electronically, the deadline is February 1, 2027. There is no mention of an extension period in the provided instructions.
Checklist
What you need before filling it out
Purpose
Transmit Form(s) 499R-2/W-2PR to the SSA · Instructions p.9
Standard Filing Deadline
January 31, 2025 · Instructions p.9
Paper Mailing Address
SSA Direct Operations Center Wilkes-Barre, PA 18769-0001 · Instructions p.9 / Form p.3
Electronic Filing Waiver Request
Form 8508 · Instructions p.10
Correction Form
Form W-3C (PR) · Instructions p.10
Employer ID Match
Payer’s name and EIN · Instructions p.9
Before you submit
- 1Confirm the correct year is used for this Form W-3 (PR).
- 2Verify that the payer’s name and Employer Identification Number (EIN) match records from IRS Forms 941, 943, 944, or Schedule H.
- 3If mailing paper forms, confirm you are sending the entire page of Form W-3 (PR) along with Form(s) 499R-2/W-2PR.
- 4Verify that no cash, checks, money orders, or other payments accompany the submission to the SSA.
- 5If using Certified Mail, confirm the ZIP code is 18769-0002.
- 6If using an IRS-approved private delivery service, confirm the address includes Attn: W-2 Process and the ZIP code 18702-7997.
- 7Ensure you keep a copy of Form W-3 (PR) for your own records.
How to file this form
- 1Complete Form W-3 (PR) with all required payer and employee information.
- 2Attach the corresponding Form 499R-2/W-2PR to Form W-3 (PR).
- 3Determine if you are filing electronically or by paper mail, noting that e-filing is strongly suggested by the SSA.
- 4If mailing, send the entire package to the Social Security Administration Direct Operations Center in Wilkes-Barre, PA (using one of the specified addresses).
- 5If electronic submission, ensure it is filed with the SSA by January 31, 2025 (or February 1, 2027 if e-filing applies).
- 6Keep a copy of Form W-3 (PR) for your records after filing.
Known limitations
- 1Form W-3 (PR) is not used for meeting the filing requirements with the Puerto Rico Department of the Treasury.
- 2If declaring wages subject to federal income tax withholding, Form W-2 and Form W-3 must be used in addition to other applicable payroll taxes.
- 3A church or church organization should check Box a (Kind of payer) as '941' even if it is not required to file Form 941 or Form 944.
- 4If more than one type of payer applies, and the exception for 'third-party sick pay' does not apply, each type must be sent with a separate Form W-3 (PR) and its corresponding Form 499R-2/W-2PR.
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 is 20/26, and readers can find the latest information about developments related to Form W-3 (PR) at IRS.gov/FormW3PR.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/26.
- Filer responsibility — confirm the payer is responsible for filing with the SSA even if an authorized sender signs for them.
- Mailing address (Regular Mail) — confirm the destination is Social Security Administration Direct Operations Center, Wilkes-Barre, PA 18769-0001.
- E-filing due date — confirm the deadline is January 31, 2025 (or February 1, 2027 if filing electronically).
- Corrected form number — confirm that Form W-3C (PR) is used for transmitting corrected wage and tax statements.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form W-3 (PR) for personal records.
- 2Retain reconciliation information for future reference, specifically mentioning Forms 499R-2/W-2PR, W-3 (PR), 941, 943, 944, and Schedule H (Form 1040).
- 3If corrections are needed after filing with the SSA, use Form W-3C (PR) to transmit corrected statements.
- 4For electronic filings submitted to the SSA, the SSA accepts only e-filed reports or the official red-ink versions of Form W-3 (PR).
Sources
- SRCInstructions p.2 — Form W-3 (PR) transmits federal taxes to the SSA.
- SRCInstructions p.3 — For more information on Puerto Rico filing requirements, visit Hacienda.Gobierno.pr.
- SRCInstructions p.9 — Purpose of form: Use Form W-3 (PR) to transmit Form(s) 499R-2/W-2PR to the SSA.
- SRCInstructions p.9 — Who must file: Employers and other payers must file Form W-3 (PR) to transmit Form(s) 499R-2/W-2PR to the SSA.
- SRCInstructions p.10 — If e-filing, request waiver by filing Form 8508 at least 45 days before the due date of Form 499R-2/W-2PR.
- SRCInstructions p.10 — Corrections are made using Form W-3C (PR) to transmit Form(s) 499R-2c/W-2cPR or correct a previously filed Form W-3 (PR).
- SRCInstructions p.10 — Box a: Check the box that applies, and if more than one applies (except 'third-party sick pay'), send each type with a separate Form 499R-2/W-2PR.
- SRCInstructions p.8 — The SSA accepts only e-filed reports or official red-ink versions of Form W-3 (PR) (not those printed from IRS.gov).
- SRCInstructions p.11 — Comments regarding the form can be sent to the Internal Revenue Service, Tax Forms and Publications Division at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Common confusion points
Who must file Form W-3 (PR)?
Employers and other payers must file it to transmit Forms 499R-2/W-2PR to the SSA.
→ Check Box a: Kind of payer to confirm your role.
Do I need to use this form if my wages are subject to U.S. income tax withholding?
Yes, you must use Form W-3 (PR) along with Form W-2 and Form W-3 to report that withheld income.
→ Ensure the wage type matches the requirement stated in Instructions p.9.
Can I file this form for a household employee?
Yes, even if only one Form 499R-2/W-2PR is being filed for one household employee, you must still file Form W-3 (PR) and check the 'Household' box in Box a.
→ Confirm the 'Household' box selection on Box a of Form W-3 (PR).
How do I submit this form if I am required to e-file?
You can request a waiver from electronic filing by submitting Form 8508, Application for a Waiver from Electronic Filing of Information Returns, at least 45 days before the due date of Form 499R-2/W-2PR.
→ Verify that your submission method aligns with whether you are e-filing or mailing.
Where do I send paper copies?
Paper forms should be sent to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224 (do not send the Forms 499R-2/W-2PR with it).
→ Check the 'Where to file paper forms' section of the instructions for confirmation.
Can I use this form instead of filing directly with Puerto Rico Treasury?
No, Form W-3 (PR) is used to transmit data to the SSA; you must consult Hacienda.Gobierno.pr for requirements specific to the Puerto Rico Department of the Treasury.
→ Confirm that your primary reporting requirement is to the SSA before relying solely on this form.
Workflow map
Related forms and next steps
Current
⚠ If something goes wrong
- Form W-3C (PR) for transmitting corrected wage and tax statements.
- Schedule H (Form 1040) for reconciliation information.
Questions about IRS Form W3PR
What is IRS Form W3PR used for?
This form allows an employer or payer to send wage information to the Social Security Administration (SSA). It confirms tax details so the SSA knows how to process earnings reports. If you are a household employer, you must use this Form W-3 (PR) even if only filing one report.
Who must file IRS Form W3PR?
Employers and other payers must file IRS Form W-3 (PR) to transmit Form(s) 499R-2/W-2PR to the SSA. Household employers must also file it, checking the “Household” box in box a.
What information does IRS Form W3PR require?
The form transmits information from Forms 499R-2/W-2PR to the SSA. It collects details regarding income tax withheld and any other applicable employment taxes on the Form W-3 (PR).
When is IRS Form W3PR due?
For filing with the Social Security Administration (SSA), the due date is January 31, 2025, whether paper or electronic. If filing electronically, the deadline for submitting Form W-3 (PR) with Form(s) 499R-2/W-2PR is February 1, 2027.
Where do I file IRS Form W3PR?
Paper forms must be sent to the Social Security Administration Direct Operations Center in Wilkes-Barre, PA. If using Certified mail, use ZIP code 18769-0002; for an IRS-approved private delivery service, use ZIP code 18702-7997.
How do I complete IRS Form W3PR?
Employers must complete Form W-3 (PR) to transmit Forms 499R-2/W-2PR to the SSA. If you are a household employer, check the “Household” box in box a. After completing all required data, sign and send the entire page.
What happens if IRS Form W3PR is filed incorrectly?
The SSA may reject the wage reports if Medicare wages and tips are less than social security wages/tips, or if specific tax conditions are met (e.g., SS tax > 0 but wages = 0).
Who must file Form W-3 (PR)?
Employers and other payers must file it to transmit Forms 499R-2/W-2PR to the SSA. Check Box a: Kind of payer to confirm your role.
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