Agricultural employers in Puerto Rico use Form 943-PR to report social security and Medicare taxes on wages paid to farmworkers, including household employees working in a private home on a for-profit farm. Current revision Form 943 (PR) (in Spanish) PDF Instructions for Form 943 (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 Rev. Proc. 2021-33 provides a safe harbor on figuring "gross receipts" solely for determining eligibility for the employee retention credit Notice 2021-49 provides guidance on the employee retention credit (ERC) under IRC 3134 and on other miscellaneous issues related to the ERC Notice 2021-46 supplements Notice 2021-31 on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF Other items you may find useful All revisions for Form 943 (PR) Electronic Federal Tax Payment System Employer W-2 filing instructions & information About Form 943, Employer's Annual Federal Tax Return for Agricultural Employees About Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund Paying your taxes Other current products Related items About Publication 51, (Circular A), Agricultural Employer's Tax Guide About Publication 179 (Circular PR), Federal Tax Guide for Employers in Puerto Rico About Publication 926, Household Employer's Tax Guide About Publication 947, Practice Before the IRS and Power of Attorney Publication 966, Electronic Federal Tax Payment System (EFTPS) (PDF) 刊物 1635, 雇主身份识别号码了解您的 EIN （英文）
