Box a: Kind of payer
Boxes for 941, 943, 944, Household, third-party sick pay and Medicare employees only.
W3PR
Transmittal of Withholding Statements (Puerto Rican Version)
- Agency
- IRS
- Revision
- 2026
- Fillable fields
- 33
- Pages
- 3
- Official source
- IRS form page
- Checked
- October 21, 2026
Form W-3 (PR) (2026): Transmittal of Withholding Statements
Form W-3 (PR), Transmittal of Withholding Statements (Transmisión de Comprobantes de Retención), is a bilingual Spanish and English form. The About page says to use it to transmit Form(s) 499R-2/W-2PR, Comprobante de Retención-Withholding Statement, to the Social Security Administration (SSA).
The form says to complete and file it only when filing paper Forms 499R-2/W-2PR, not to file it by itself, and to use it even when filing only one Form 499R-2/W-2PR. The instructions say employers and other payers file it. Employees receive their Forms 499R-2/W-2PR; they do not fill out Form W-3 (PR). The instructions also say Form W-3 (PR) isn't used for meeting the filing requirements with the Puerto Rico Department of the Treasury.
This page covers the 2026 form. The PDF notes that the red copy downloaded from irs.gov is for information only, is not scannable and is not to be filed with the SSA. Official scannable forms are ordered at www.irs.gov/orderforms, or the forms are filed electronically with the SSA. 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-3 (PR)
Boxes b to f: employer details
The total number of attached Forms 499R-2/W-2PR, the EIN, the employer's name, address and ZIP code, and any other EIN used this year.
Boxes 1 to 9: wages and withholding
Wages, commissions, allowances and tips, their total in box 5 (1 + 2 + 3 + 4), reimbursed expenses and fringe benefits, tax withheld, retirement fund and contributions to CODA plans.
Boxes 10 to 16: social security and Medicare
Total social security wages and tax withheld, Medicare wages and tips in box 12a, Medicare tax withheld, social security tips, and uncollected social security and Medicare tax on tips.
Contact and signature
Contact person, telephone number, fax number and email address, then the signature, title and date under penalties of perjury.
Page 2: filing notes
The purpose of the form, when to file, where to mail paper forms and the e-filing options, printed in Spanish and English.
How to fill out Form W-3 (PR)
- 1
Box a
The instructions say to check only one box, except third-party sick pay, which can be checked with another box. When more than one other box applies, each type of Form 499R-2/W-2PR goes with a separate Form W-3 (PR).
- 2
Box b
Enter the number of completed Forms 499R-2/W-2PR sent with this Form W-3 (PR). The instructions say not to count void forms.
- 3
Box c
Enter the nine-digit EIN as 00-0000000, the same number used on Form 941, 943, 944 or Schedule H (Form 1040). Without an EIN, the instructions say to enter Applied For, not a social security number.
- 4
Boxes d to f
Enter the employer's name as shown on Form 941, 943, 944 or Schedule H (Form 1040), and the address. Box f holds any other EIN used on those returns this year; an agent reporting for more than one employer leaves it blank.
- 5
Boxes 1 to 16
Boxes 1 to 4 and 6 to 16 take the totals from the attached Forms 499R-2/W-2PR, and box 5 is boxes 1 + 2 + 3 + 4. Amounts go in without the dollar sign or comma but with the decimal point (00000.00). The instructions say box 13 also includes any Additional Medicare Tax withheld.
- 6
Contact and sign
Give a contact person, phone, fax and email for the SSA to use if questions come up. A payroll service provider enters its client's information. Then sign, add a title and date.
Why fill Form W3PR 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, the deadline and filing notes
Where to send paper forms
Send the entire page with Forms 499R-2/W-2PR to Social Security Administration, Direct Operations Center, Wilkes-Barre, PA 18769-0001. For Certified Mail the ZIP code is 18769-0002. With an IRS-approved private delivery service, add ATTN: W-2 Process, 1150 E. Mountain Dr. and use ZIP code 18702-7997.
Deadline
The 2026 form says to file Form W-3 (PR) with Forms 499R-2/W-2PR by February 1, 2027. The form says the due date for electronic filing is also February 1, 2027.
Electronic filing
The SSA strongly suggests e-filing, and BSO offers two free options, W-2 Online and File Upload. The instructions say filers required to file 10 or more Forms 499R-2/W-2PR with the SSA e-file them, and a waiver can be requested on Form 8508.
Scannable forms only
Photocopies aren't acceptable, and the copy printed from irs.gov is not scannable. The PDF says a penalty may be imposed for filing forms that can't be scanned.
No payments, no staples
The form says not to send any payment with Forms 499R-2/W-2PR and W-3 (PR). The instructions say not to staple, tape or fold the forms and to mail them flat.
Records and corrections
The form says to keep a copy with the copies of Forms 499R-2/W-2PR, and the IRS recommends retaining them for at least 4 years. Corrections go on Form W-3C (PR) with Forms 499R-2c/W-2cPR.
Related forms
W-3C
Transmittal of Corrected Wage and Tax Statements (Puerto Rican Version)
50 fields, 2 pages
941
Employer's QUARTERLY Federal Tax Return
116 fields, 3 pages
943
Employer's Annual Federal Tax Return for Agricultural Employees
109 fields, 3 pages
944
Employer's Annual Federal Tax Return
114 fields, 3 pages
1040
Household Employment Taxes
72 fields, 2 pages
W-3
Transmittal of Wage and Tax Statements
46 fields, 2 pages
Who fills out Form W-3 (PR)?
The instructions say employers and other payers file Form W-3 (PR) to transmit Forms 499R-2/W-2PR to the SSA. The SSA receives it; it is not an employee form.
Official sources and the blank
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Questions about Form W3PR
Who files Form W-3 (PR)?
The instructions say employers and other payers file it to transmit Forms 499R-2/W-2PR to the SSA. Employees receive Form 499R-2/W-2PR and do not file Form W-3 (PR).
Do I send Form W-3 (PR) if I e-filed?
No. The form says not to send Form W-3 (PR) if you filed electronically with the SSA. The instructions say BSO generates it automatically from the Forms 499R-2/W-2PR.
When is the 2026 Form W-3 (PR) due?
The form says February 1, 2027, both for paper filing with Forms 499R-2/W-2PR and for electronic filing.
Can I mail the form printed from this page?
The PDF says the version downloaded from irs.gov is for information only and is not scannable, so it is not to be filed with the SSA. Paper filers order official scannable forms at www.irs.gov/orderforms or file electronically.
Does Form W-3 (PR) meet Puerto Rico Department of the Treasury requirements?
No. The instructions say Form W-3 (PR) isn't used for meeting the filing requirements with the Puerto Rico Department of the Treasury and point to Hacienda.Gobierno.pr.
How is a filed Form W-3 (PR) corrected?
The instructions say to use Form W-3C (PR) to transmit Forms 499R-2c/W-2cPR or to correct a previously filed Form W-3 (PR) with the SSA.
What about wages subject to U.S. income tax withholding?
The instructions say not to use these forms for those wages. They are reported on Form W-2 and Form W-3.