Notice code 367

Notice code 367 (Default) — We changed the household employment taxes on line 4 of your Form 1040-PR. The amount of cash wages r…

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367

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What the IRS language says

We changed the household employment taxes on line 4 of your Form 1040-PR. The amount of cash wages reported on Schedule H, Household Employment Taxes, for your household employee was not enough to be considered taxable for employment tax purposes. Any Social Security and Medicare Tax withheld should be returned to your employee. You may also have to file Form W-2C, Corrected Wage and Tax Statement, to correct the Social Security and Medicare wages you reported. Corregimos las contribuciones sobre el empleo de los empleados domésticos en su planilla contributiva. La cantidad de los sueldos de dinero en efectivo reportada en el Anexo H-PR, Contribuciones Sobre el Empleo de Empleados Domésticos, para su empleado no era suficiente para ser considerada sujeta a la contribución para propósitos de la contribución del empleo. Cualquier contribución retenida para el Seguro Social y Medicare debe devolverse a su empleado. Usted también puede que tenga que radicar la Forma W- 2C en inglés, “Corrected Wage and Tax Statement” (Corregido el Sueldo y el Informe Contributivo), para corregir el Seguro Social y Medicare que usted reportó.