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Employers in Puerto Rico use this form to: Report income taxes, social security tax, or Medicare tax withheld from employees paychecks. Pay the Employers portion of social security or Medicare tax.
Generally, if you are a Puerto Rico bona fide resident, you must file a Puerto Rico tax return. If you are not a bona fide resident of Puerto Rico, you must file both a Puerto Rico tax return and a U.S. tax return. If you are a member of the United States Armed Forces, special tax rules may be applied.
While the Commonwealth government has its own tax laws, Puerto Rico residents are also required to pay US federal taxes, but most residents do not have to pay the federal personal income tax.
Abstract: Form 941 is used by employers to report payments made to employees subject to income and social security/Medicare taxes and the amounts of these taxes. Form 941-PR is used by employers in Puerto Rico to report social security and Medicare taxes only.
Generally, any person or business that pays wages to an employee must file a Form 941 each quarter, and must continue to do so even if there are no employees during some of the quarters.
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More In File If youre in . . .Without a payment . . .With a payment . . .American Samoa, Guam, Commonwealth of the Northern Mariana Islands, U.S. Virgin IslandsInternal Revenue Service P.O. Box 409101 Ogden, UT 84409Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-21001 more row 20 Oct 2022
Generally, you must file Form 941, Employers QUARTERLY Federal Tax Return or Form 944, Employers ANNUAL Federal Tax Return to report wages youve paid and tips your employees have reported to you, as well as employment taxes (federal income tax withheld, social security and Medicare taxes withheld, and your share of
Form 480.6A is issued by the government of Puerto Rico for the filing of informative returns on income not subject to withholding.

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