IRS Release Status: 

Sample Import Template File:  499R-2 Sample Excel Import TY2020.xls  

New

  • Checkbox E “Health professional under CC 20-01 (See instructions)”
  • New box F in remuneration payments to payee uses the following codes:

    1. services rendered outside the course of the employer's trade or business, in any calendar quarter and whose remuneration is $875 or less
    2. services provided by a citizen or resident of Puerto Rico for a foreign government or for an international organization
    3. services provided by a nonresident individual other than remuneration as pension for services rendered
    4. compensation or indemnification received by an employee due
      to dismissal, without the need to determine their just cause, up to a maximum amount equivalent to the compensation that the employee could receive under Act No. 80 of May 30, 1976, or under a dismissal compensation agreement between the employer and employee
    5. services rendered outside of Puerto Rico by a resident of Puerto Rico if,
      on the date of payment of the remuneration, the employer is required by law of the United States, its possessions or any foreign country, to withhold at source the income taxon all or any part of said remuneration
    6. any other service required by the Department through regulations, administrative determination or circular letter, in which case you must indicate the salary payment concept.

           Concept description required when code 6 is used.

  • New code J, "Payments to professionals regarding hard-to-fill positions under Section 2022.03(a) of the Incentives Code" for Exempt Salaries, boxes 16- 18.

Re-sequenced (2019 > 2020)

  • Checkbox E -> Checkbox F

Box Description Change

        For remuneration payments to the payee:

  • A is changed from “Services rendered by a qualified physician under Act 14-2017” to “Qualified physician under Act 14-2017”
  • C is changed from “Services rendered in agricultural labor” to “Agricultural labor”
  • D is changed from “Services rendered by a minister of a church or by a member of a religious order” to “Minister of a church or by a member of a religious order”


Import Form Fields:

Field NameSizeType DescriptionNotes
See Form Filer Common FieldsFiler fields common to all form types.
See Recipient Common FieldsRecipient fields common to all form types.

Emp checkbox A

1CheckboxQualified physician under Act 14-2017X / Y / T / 1 = Checked
Emp checkbox B1Checkbox

Domestic services

X / Y / T / 1 = Checked
Emp checkbox C1CheckboxAgricultural laborX / Y / T / 1 = Checked
Emp checkbox D1CheckboxMinister of a church or by a member of a religious orderX / Y / T / 1 = Checked
Emp checkbox E1CheckboxHealth professional under CC 20-01 (See instructions)X / Y / T / 1 = Checked
Emp checkbox F1TestOtherCodes 1, 2, 3, 4, 5, 6.
Emp checkbox E description15TextPayment type descriptionText

Cease Ops Date

8Date

Cease of operations date

MM/DD/YYYY or M/D/YYYY

Box 5 Amount

12AmountCost of employer health coverage

Box 6 Amount

12Amount

Charitable contributions


Box 7 Amount12AmountWages
Box 8 Amount12AmountCommissions
Box 9 Amount12AmountAllowances
Box 10 Amount12AmountTips
Box 11 Amount12AmountTotal = 7+8+9+10
Box 12 Amount12AmountReimb expenses and fringe benefits
Box 13 Amount12AmountTax withheld
Box 14 Amount12AmountGovernmental retirement fund
Box 15 Amount12AmountContributions to CODA plans
Box 16 Amount12AmountExempt salaries (see instructions)
Box 16 Code2TextExempt salaries codeA, B, C, D, E, F, G, H, I, J
Box 17 Amount12AmountExempt salaries (see instructions)
Box 17 Code1TextExempt salaries codeA, B, C, D, G, H, I, J
Box 18 Amount12AmountExempt salaries (see instructions)
Box 18 Code2TextExempt salaries codeA, B, C, D, G, H, I, J, AB, BG, AG, AH, BH, GH
Box 19 Amount12AmountContributions to save and double your money program
Box 20 Amount12AmountSocial security wages
Box 21 Amount12AmountSocial security tax withheld
Box 22 Amount12AmountMedicare wages and tips
Box 23 Amount12AmountMedicare tax withheld
Box 24 Amount12AmountSocial security tips
Box 25 Amount12AmountUncollected social security tax on tops
Box 26 Amount12AmountUncollected Medicare tax on tips
See Form Common FieldsForm fields common to all form types.


Form 499R-2: 


Hacienda 499R-2 form and instructions: 499R2_comprobante_de_retencion_2020.pdf