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Tax year 2024: Use Form 941 (PR)
Please use Form 941 (PR) instead of Form 941 (PR) for tax year 2024 and later.
Find details on replacement of Puerto Rican forms, instructions and publications.
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.
Prior revisions
Form 941 (PR) for tax years 2021 (in Spanish) PDF | 2022 (in Spanish) PDF | 2023 (in Spanish) PDF
Instructions for Form 941 (PR) for tax years 2020 (in Spanish) PDF | 2021 (in Spanish) PDF | 2022 (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
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
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