Electronic filing specifications for 2023 Puerto Rico Forms 499R-2c/W-2cPR, Corrected Withholding Statement, were released Dec. 18 by the territory’s treasury department.
Changes to the specifications were similar to those for Form 499R-2/W-2PR, Withholding Statement. Employees leased or assigned to work as direct employees must be indicated as such, and the specifications list all the exempt salary codes that are reported on both forms.
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