Everything you need to know about Form W-3

What is Form W-3?

Form W-3 is the Transmittal of Wage and Tax Statements — the cover sheet that an employer sends to the Social Security Administration along with Copy A of every Form W-2 issued to employees during the year. It summarizes total wages, federal income tax withheld, Social Security wages and tax, Medicare wages and tax, and other amounts reported across the entire workforce. The SSA uses W-3 to reconcile employer totals with the individual W-2s.

Who must file Form W-3?

Every employer who issues at least one Form W-2 must file Form W-3 to transmit the W-2s to the Social Security Administration. This includes corporations, partnerships, sole proprietors with employees, nonprofits, government agencies, and household employers. Filers submitting W-2s electronically through SSA's Business Services Online (BSO) do not file a separate W-3 — the totals are generated automatically from the electronic file.

What you'll need to complete it?

Have copies of every Form W-2 issued for the year, the employer's EIN, business name and address, contact information, totals across all W-2s for wages, federal income tax withheld, Social Security wages and tax, Medicare wages and tax, allocated tips, dependent care benefits, deferred compensation, and any third-party sick pay. The W-3 totals must match the sum of all W-2 amounts being transmitted.

When and how to file?

Form W-3 is due January 31 — the same deadline as Form W-2. Paper filers mail Form W-3 with Copy A of the W-2s to the Social Security Administration address printed in the W-2/W-3 instructions. Electronic filers use SSA's Business Services Online (BSO), and the SSA strongly encourages e-filing. Employers filing 10 or more information returns are required to e-file. Late or incorrect filings can trigger penalties per form.