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.
More in Forms and Instructions
Tax year 2024: 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.
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).
Prior revisions
Publication 179 for tax years 2021 PDF | 2022 PDF | 2023 PDF
Recent developments
Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024
Early Termination of the Employee Retention Credit for Most Employers -- 23-NOV-2021
Impact of Recent COVID-19 Legislation on Employment Taxes -- 05-MAY-2020