941PR taxes
Employers reporting wages paid to workers in Puerto Rico must use the Employer's Quarterly Federal Tax Return for Puerto Rico (Form 941PR) to report the FICA Federal Insurance Contributions Act wages and taxes.
941SS taxes
941SS taxes are FICA taxes from wages paid to workers in the American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and/or the U.S. Virgin Islands.
The Tax Service supports only select tax types reported on Form 941SS. Taxes withheld from workers in Guam and the Virgin Islands are fully supported. However, the Tax Service does not support those taxes withheld from workers in American Samoa or the Commonwealth of the Northern Mariana Islands.
Providing the Tax Service with employee information
It is important that the earnings and taxes of territory employees are provided to the Tax Service separate from the information of U.S. employees, i.e., separate from Form 941 information.
Filing your 941PR and 941SS taxes
In order for the Tax Service to file your 941PR and/or 941SS taxes, it is imperative that you:
1. Properly code employees.
Code each individual employee through payroll using the proper "state" codes for each specific territory. Contact the Ceridian Customer Service Center (CSC) for additional details.
2. Transmit employee taxes and wages to the Tax Service by the deadline.
The taxes and wages of territory employees must be transmitted to the Tax Service using the same data and deadline requirements for U.S. employees reported on Form 941.