Puerto Rico Releases 2022 Form 499R-2/W-2PR Filing Rules

Electronic filing specifications for Puerto Rico’s 2022 withholding statement were released Nov. 4 by the territory’s treasury department.

The changes to the specifications for Form 499R-2/W-2PR, Withholding Statement, match the changes to the form and include new options in the state record to indicate that an employee is a direct employee or a teleworker.

A direct employee is a Puerto Rico resident working as an employee for a business that has a tax exemption under the Economic Incentives for the Development of Puerto Rico Act. A teleworker for the purposes of the form is an employee who works remotely ...