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).

For tax year 2024 and later, you will no longer use Publication 179, but instead use the Publication 15. For more information, see Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced.


Prior revisions

Publication 179 for tax years 2021 PDF | 2022 PDF | 2023 PDF


Recent developments


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