Employers in Puerto Rico use this form to: Report income taxes, social security tax, or Medicare tax withheld from employee's paychecks. Pay the Employer's portion of social security or Medicare tax. Current revision Form 941 (PR) (in Spanish) PDF Instructions for Form 941 (PR) (in Spanish) (Print version (in Spanish) PDF) Recent developments Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024 Early termination of the Employee Retention Credit for most employers -- 23-NOV-2021 Correction to the instructions for Form 941-PR (Rev. June 2021) -- 19-OCT-2021 Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF Impact of recent COVID-19 legislation on employment taxes -- 05-MAY-2020 Employee Retention Credit for employers subject to closure due to COVID-19 crisis -- 03-APR-2020 Schedules Schedule B (Form 941(PR) Report of Tax Liability for Semiweekly Schedule Depositors File this schedule if you are a semiweekly schedule depositor. You are a semiweekly depositor if you: reported more than $50,000 of employment taxes in the lookback period, or accumulated a tax liability of $100,000 or more on any given day in the current or prior calendar year. Schedule B (Form 941(PR)) (in Spanish) PDF Instructions for Schedule B (Form 941 (PR)) (in Spanish) All Schedule B (Form 941 (PR)) (in Spanish) revisions Other items you may find useful All Form 941 (PR) revisions Revenue Procedure 2009-51 Revenue Ruling 2012-18 PDF Other current products Related items About Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) About Form 943 (PR), Employer's Annual Tax Return for Agricultural Employees (Puerto Rican Version) About Form 943-A (PR), Agricultural Employer's Record of Federal Tax Liability (Puerto Rican Version) About Form 944, Employer's Annual Federal Tax Return About Form W-3 (PR), Transmittal of Withholding Statements
