About Publication 179 (Circular PR), Federal Tax Guide for Employers in Puerto Rico

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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Page Last Reviewed or Updated: 27-May-2025