About Publication 179 (Circular PR), Federal Tax Guide for Employers in Puerto Rico

Publication 179 is for employers in Puerto Rico. It contains information for the withholding, depositing, paying, and reporting of employer and employee taxes under the Federal Insurance Contributions Act (FICA).

Current revision

Publication 179 (PDF PDF | HTML | eBook EPUB)

Recent developments

Other items you may find useful

Related publications

About Publication 15, (Circular E), Employer's Tax Guide
About Publication 15-A, Employer's Supplemental Tax Guide, (Supplement to Pub. 15, Employer's Tax Guide)
About Publication 583, Starting a Business and Keeping Records
Publication 15-B, Employer's Tax Guide to Fringe Benefits
About Publication 570, Tax Guide for Individuals With Income from U.S. Possessions
About Publication 541, Partnerships
About Publication 509, Tax Calendars
About Publication 926, Household Employer's Tax Guide
Publication 966, Electronic Federal Tax Payment System (EFTPS) (PDF)
Page Last Reviewed or Updated: 25-Mar-2024