Tax year 2024: Use Publication 15
Please use Publication 15 instead of Publication 179 for tax year 2024 and later.
Find details on replacement of Puerto Rican forms, instructions and publications.
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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).
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Publication 179 Print version PDF
Recent developments
Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024