Who needs to file Form 940-PR?
If you're an employer in Puerto Rico, you might have to file a Federal Unemployment (FUTA) Tax Return. To see if you're required to pay FUTA taxes, refer to Publication 51 if you're an agricultural employer or Publication 926 if you're a household employer. All other employers should refer to Publication 15 or Publication 179. With the exception of those who use Anexo H-PR (Formulario 1040-PR) for household employees, employers in Puerto Rico who are subject to FUTA are required to file Form 940-PR (PDF) to report and pay FUTA taxes.
Last modified 05 Jan 2018 06:01 EST