Form W-3pr - Informe De Comprobantes De Retencion (Form W-3pr - Transmittal Of Withholding Statements)

Changes To Note

Security Administration. Make sure you use Form

If you have a large number of forms to file with one

W-3PR for the correct year.

W-3PR, you may send them in separate packages.

Show your name and employer indetification number

1998 wage bases. The wage base for social security

Who Must File. Employers and other payers must file

on each package. Number them in order (1 of 4,, 2 of

tax is $68,400. There is no limit on the amount of

Form W-3PR to transmit Forms 499 R-2/W-2 PR. A

4, etc.). Show the number of packages at the bottom

Medicare wages and tips that are subject to Medicare

household employer must file a Form W-3PR even if

of Form W-3PR, below the date. If you send them by

tax in 1998.

filing only one Form 499 R-2/W-2 PR.

mail, you must send them First Class.

Employers terminating operations. If during 1998

A transmitter or sender (including a service bureau,

Magnetic media filing. If you are required to file 250

you terminated your business or profession, you must

paying agent, or disbursing agent) may sign Form

or more Forms 499 R-2/W-2 PR, you must file them

provide Forms 499 R-2/W-2 PR to your employees for

W-3PR for the employer or payer only if the sender:

on magnetic media unless the IRS granted you a

the calendar year of termination by the due date of

(a) Is authorized to sign by an agency agreement

waiver.

your final Form 941-PR. You must also file Forms 499

(either oral, written, or implied) that is valid under state

R-2/W-2 PR with the SSA by the last day of the month

Waiver request. You may request a waiver from filing

law and

that follows the due date of your final Form 941-PR.

on magnetic media by filing Form 8508, Request for

(b) Writes “For (name of payer)” next to the

However, if any of your employees are immediately

Waiver From Filing Information Returns on Magnetic

signature.

employed by a successor employer, see Rev. Proc.

Media, in English. This form must be submitted to the

If an authorized sender signs for the payer, the

96-60, 1996-2 C.B. 399 for the rules. Also see Rev.

IRS at least 45 days before the due date of the return.

payer is still responsible for filing, when due, a correct

Proc. 96-57, 1996-2 C.B. 389 for information on how

See Form 8508 for further details.

and complete Form W-3PR and related Forms 499

to get an automatic extension for furnishing Forms 499

You can get the specifications for reporting the

R-2/W-2 PR and is subject to any penalties that result

R-2/W-2 PR to your employees and filing Forms 499

Form 499 R-2/W-2 PR information on magnetic media

from not complying with these requirements.

R-2/W-2 PR with the SSA.

by writing to the Social Security Administration,

Where to file.—Send forms 499 R-2/W-2 PR with the

Need Help? If you need information about how to get

OCRO, DEA Attn: Resubmittal Group, 3-B-10 NB,

entire first page of Form W-3PR to Social Security

forms and publications and how to prepare a

Metro West, P.O. Box 2317, Baltimore, MD 21235, or

Administration, Data Operations Center, Wilkes-Barre,

suibstitute

form,

see

Publication

179,

Guía

by contacting the Social Security Wage Reporting

PA 18769-0001.

Contributiva para Patronos Puertorriqueños.

Specialist for Puerto Rico at 787-766-5574.

Note: If you use “Certified Mail” to file, change the ZIP

The Puerto Rican TIB (Taxpayer Information

General Instructions

code to “18769-0002.” If you use an IRS approved

Bulletin) is accessible in English on SSA’s Bulletin

private delivery service to deliver this information,

Board (SSA-BBS). Using a personal computer and a

Purpose of Form. Use Form W-3PR to transmit the

add “ATTN: W-2 PROCESS, 1150 E. Mountain Dr.” to

modem, you can access SSA-BBS by dialing

original copy of Forms 499 R-2/W-2 PR to the Social

the

address

and

change

the

ZIP

code

410-965-1133.

“18702-7997.”

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Form W-3pr - Informe De Comprobantes De Retencion (Form W-3pr - Transmittal Of Withholding Statements) - 1998 Page 4

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