Preparing and Submitting Form W-3 - Transmittal of Wage and Tax Statements
What is Form W3?
Form W-3 is a compilation/summary return, which shows the totals from W-2 forms which you submitted for employees. The W-3 must be submitted to the IRS along with these statements. If you e-file your W-2s with the Social Security Administration's Business Services Online site, you don't need to include a W-3 form; the W-3 is calculated automatically. Read more about how to e-file W-2s.
When Must Form W-3 be Submitted?
Form W-3 must be submitted to the Social Security Administration no later than the last business day of February each year (February 28 for 2013 taxes), along with a copy of all the W-2 statements which it summarizes.
Where Do I File Form W-3/W-2s?
Send Form W-3 to the Social Security Administration at:
Data Operations Center
Wilkes-Barre, PA 18769-0001
How Do I Complete Form W-3?
- The control number (Box a) is optional.
- In box b, check the box that describes how you pay employment taxes. You probably pay on Form 941 or Form 944.
- In Box c, enter the total number of W-2s you are attaching. Enter your Employer ID Number in Box e.
- In Boxes f and g, enter your business name and address.
- Boxes 1 through 14 correspond to the boxes on the W-2, and you must enter the totals for all W-2s for each of these categories. For example, in Box 1, enter the total wages, tips, and other compensation on all W-2s you are submitting.
- Boxes 15 through 18 are your state identifier and totals for state income and withholding for all W-2s.
- Finally, the W-3 must be signed to verify its accuracy.
The W-3, along with Copy A of all W-2s, must be submitted to the Social Security Administration.
Be sure that all the information on the W-3 about you , including your EIN, is the same as on the W-2 forms you are submitting and that all the totals match the total amounts on the W-2s.
Don't forget to sign and date the form.