Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced

As stated in the last revision of the Puerto Rico (PR) version of the forms, instructions, and publications in the following list, beginning with tax year 2023, a new Spanish (sp) version replaces the Puerto Rico (PR) version. Below are links to the web pages for each form or publication. The instructions for each form can also be found on the form’s web page.

If you previously used… You will use… Beginning with...
Form 1040-PR Form 1040-SS Tax year 2023
Schedule H-PR (Form 1040-PR) Schedule H (Form 1040) Tax year 2023
Form 1040-ES(PR) Form 1040-ES Tax year 2024
Form 940-PR Form 940 Tax year 2023
Schedule A (Form 940-PR) Schedule A (Form 940) Tax year 2023
Form 941-PR Form 941 Tax year 2024 (1st Quarter)
Schedule B (Form 941-PR) Schedule B (Form 941) Tax year 2024 (1st Quarter)
Form 941-X (PR) Form 941-X Tax year 2024 (1st Quarter)
Form 943-PR Form 943 Tax year 2023
Form 943A-PR Form 943-A Tax year 2023
Form 943-X (PR) Form 943-X Tax year 2023*
Form SS-4PR Form SS-4 Not applicable
Form SS-8PR Form SS-8 Not applicable
Publication 179 Publication 15 Tax year 2024

* If you are amending a previously filed Form 941-PR or Form 943-PR, use the last revision of the corresponding Form 941-X (PR) or Form 943-X (PR).

If you need forms, instructions, or publications for prior tax years, go to IRS.gov/prioryearforms.