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Form 499R2/W2PR (Withholding Statement) - This withholding statement is the Puerto Rico equivalent of the U.S. Form W2 and should be prepared for every employee. The form comes in five copies.
If you have no U.S. filing requirement but have income that is effectively connected with a trade or business in Puerto Rico, you must file Form 1040-SS U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) , or Form 1040-PR Planilla para la Declaracin de la
Form 480.6A is issued by the government of Puerto Rico for the filing of informative returns on income not subject to withholding.
A Puerto Rico tax return reporting Puerto Rico income and a U.S. tax return is reflected on Form 1040-NR efileIT.
Self-employed persons in Puerto Rico use Form 1040 (PR) to compute self-employment tax.
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What is the difference between 941 and 941 PR? El Form 941 is used to report income taxes, social security tax, and Medicare tax withheld from employee wages, also covering the employers portion of social security or Medicare tax. Whereas, employers in Puerto Rico use 941-PR to report the withholdings.
An individual who changed his residence to Puerto Rico during the taxable year must file a return in Puerto Rico to report all income earned (from whatever sources derived) from the date of change of residence to the end of the taxable year (December 31).
Payment of tax Puerto Rican employees who are non-residents are subject to a flat 29% withholding in the case of foreign nationals and to a 20% withholding in the case of US citizens.

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