W-3C

Transmittal of Corrected Wage and Tax Statements (Puerto Rican Version)

Agency
IRS
Revision
Rev. 6-2024
Fillable fields
50
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill W-3C online
Page 1 of form W-3C

Form W-3C (PR): Transmittal of Corrected Withholding Statements

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.

What's on Form W-3C (PR)

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.

Box f: Kind of payer

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.

Boxes h and i: earlier errors

The employer's originally reported EIN and the incorrect establishment number, completed only when the last Form W-3 (PR) was wrong.

Items 1 to 7: corrected amounts

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.

Item 8 and the IRS question

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 and contact

Signature, title and date under penalties of perjury, then the contact person, telephone number, fax number and email address.

How to fill out Form W-3C (PR)

  1. 1

    Boxes a to f

    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.

  2. 2

    Boxes h and i

    Fill these in only if the EIN or establishment number shown on the last Form W-3 (PR) was incorrect, as the form says.

  3. 3

    Items 1 to 7

    For each item, the columns ask for the amount previously reported, the correct information and the increase or decrease.

  4. 4

    Wrong tax year or EIN

    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.

  5. 5

    Item 8 and the IRS question

    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.

  6. 6

    Sign and add a contact

    Sign, enter a title and date, and give a contact person, telephone number, fax number and email address.

Why fill Form W-3C on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Where it goes, timing and filing notes

Where to mail it

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.

Private delivery service

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.

When to file

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.

Electronic filing

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.

Do not staple

The form prints a notice not to staple it.

Who fills out Form W-3C (PR)?

  • Employers correcting Forms 499R-2/W-2PR

    The form transmits one or more Forms 499R-2c/W-2cPR to the SSA after an error is found on Forms 499R-2/W-2PR or 499R-2c/W-2cPR.

  • Name or SSN corrections

    The form says it is filed even if Form 499R-2c/W-2cPR only corrects an employee's name or social security number.

  • Wrong tax year or EIN

    The form describes two sets, each with a Form 499R-2c/W-2cPR for every affected employee: one under the year and EIN originally reported, and a second under the correct year or EIN.

  • Errors on the last Form W-3 (PR)

    Boxes h and i hold the EIN originally reported by the employer and the incorrect establishment number. The form says to complete them only if the information on your last Form W-3 (PR) is incorrect.

  • Employees receive corrected statements

    The form says to provide copies of Forms 499R-2c/W-2cPR to employees as soon as possible. Employees do not file Form W-3C (PR).

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.

Official sources and the blank

Do it all with indox

View all 123 tools

Questions about Form W-3C

What does Form W-3C (PR) transmit?

The About page says it transmits Forms 499R-2c/W-2cPR, Corrected Withholding Statement, to the SSA.

Is it needed to fix only an employee's name or SSN?

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.

How is a wrong tax year or EIN corrected?

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.

When is Form W-3C (PR) filed?

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.

Where is Form W-3C (PR) mailed?

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.

Can corrections be filed online?

The form says the SSA offers two free e-filing options on its BSO website: W-2c Online and File Upload.

How is it different from Form W-3 (PR)?

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).