The IRS W-3 form is a summary of all W-2 forms submitted by an employer, providing the Social Security Administration with important information about employee wages and taxes withheld. It ensures that the data reported by employers matches what employees have received, helping to maintain accurate records. If you need to fill out the W-3 form, click the button below to get started!
The IRS W-3 form is a summary of the information reported on all W-2 forms issued by an employer. It serves as a transmittal form that accompanies the W-2s when they are submitted to the Social Security Administration (SSA). Essentially, it provides a summary of the total wages, tips, and other compensation paid to employees, as well as the total amount of taxes withheld.
Employers who have issued W-2 forms to their employees must file the W-3 form. This includes businesses of all sizes, non-profit organizations, and government entities. If you are an employer with at least one employee, you will need to complete and submit the W-3 form along with the W-2 forms.
The W-3 form is typically due by January 31st of the year following the tax year for which the W-2 forms are issued. If January 31st falls on a weekend or holiday, the due date is extended to the next business day. It’s important to meet this deadline to avoid penalties.
The W-3 form can be filed either electronically or by mail. For electronic filing, you can use the SSA's Business Services Online (BSO) portal. If you choose to file by mail, you will need to send the W-3 form along with copies of all W-2 forms to the address specified by the SSA. Make sure to keep copies for your records.
The W-3 form requires several key pieces of information, including:
Accurate reporting is crucial, as it ensures that the SSA has correct information for each employee.
Failing to file the W-3 form can lead to penalties from the IRS and SSA. Employers may face fines for late filing or for providing incorrect information. Additionally, employees may not receive proper credit for their earnings, which can affect their future Social Security benefits.
Yes, if you discover an error after submitting the W-3 form, you can file a corrected version. Make sure to indicate that it is a correction and provide the accurate information. It’s important to address any discrepancies as soon as possible to avoid complications for both you and your employees.
The W-3 form can be downloaded from the IRS website or the Social Security Administration’s website. You can also obtain physical copies from these agencies or through various tax preparation software that includes this form. Make sure to use the most current version to ensure compliance.
The IRS W-3 form is essential for summarizing and transmitting wage and tax information from employers to the Social Security Administration. It accompanies the W-2 forms and provides a comprehensive overview of the total earnings, Social Security wages, and taxes withheld for all employees. Several other forms and documents are commonly used in conjunction with the W-3 form. Below is a list of these documents.
Understanding these related forms can streamline the process of tax reporting and ensure compliance with IRS regulations. Each document plays a crucial role in accurately reporting employee earnings and taxes withheld.
Attention:
You may file Forms W-2 and W-3 electronically on the SSA’s Employer W-2 Filing Instructions and Information web page, which is also accessible at www.socialsecurity.gov/employer. You can create fill-in versions of Forms W-2 and W-3 for filing with SSA. You may also print out copies for filing with state or local governments, distribution to your employees, and for your records.
The maximum amount of dependent care assistance benefits excludable from income may be increased for 2021. The American Rescue Plan Act of 2021 permits employers to increase the amount of dependent care benefits under their plans that can be excluded from an employee’s income from $5,000 ($2,500 for married filing separately) to up to $10,500 ($5,250 for married filing separately). See section C of Notice 2021-26 in
Internal Revenue Bulletin: 2021-21 | Internal Revenue Service (irs.gov) for more information.
Note: Copy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file Copy A downloaded from this website with the SSA; a penalty may be imposed for filing forms that can’t be scanned. See the penalties section in the current General Instructions for Forms W-2 and W-3, available at www.irs.gov/w2, for more information.
Please note that Copy B and other copies of this form, which appear in black, may be downloaded, filled in, and printed and used to satisfy the requirement to provide the information to the recipient.
To order official IRS information returns such as Forms W-2 and W-3, which include a scannable Copy A for filing, go to IRS’ Online Ordering for Information Returns and Employer Returns page, or visit www.irs.gov/orderforms and click on Employer and Information returns. We’ll mail you the scannable forms and any other products you order.
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax forms.
DO NOT STAPLE
33333
b
Kind of Payer
(Check one)
a Control number
For Official Use Only ▶
OMB No. 1545-0008
941
Military
943
944
▲
Kind
Hshld.
Medicare
of
CT-1
Employer
emp.
govt. emp.
None apply
501c non-govt.
Third-party
sick pay
(Check if
State/local
State/local 501c Federal govt.
non-501c
applicable)
c Total number of Forms W-2
d Establishment number
1 Wages, tips, other compensation
2 Federal income tax withheld
e Employer identification number (EIN)
3 Social security wages
4 Social security tax withheld
f Employer’s name
5
Medicare wages and tips
6 Medicare tax withheld
7
Social security tips
8 Allocated tips
9
10 Dependent care benefits
11 Nonqualified plans
12a Deferred compensation
g Employer’s address and ZIP code
h Other EIN used this year
13 For third-party sick pay use only
12b
15 State
Employer’s state ID number
14 Income tax withheld by payer of third-party sick pay
16 State wages, tips, etc.
17 State income tax
18 Local wages, tips, etc.
19 Local income tax
Employer’s contact person
Employer’s telephone number
For Official Use Only
Employer’s fax number
Employer’s email address
Under penalties of perjury, I declare that I have examined this return and accompanying documents, and, to the best of my knowledge and belief, they are true, correct, and complete.
Signature ▶
Title ▶
Date ▶
Form W-3 Transmittal of Wage and Tax Statements
2022
Department of the Treasury
Internal Revenue Service
Send this entire page with the entire Copy A page of Form(s) W-2 to the Social Security Administration (SSA). Photocopies are not acceptable. Do not send Form W-3 if you filed electronically with the SSA.
Do not send any payment (cash, checks, money orders, etc.) with Forms W-2 and W-3.
Reminder
Separate instructions. See the 2022 General Instructions for Forms
W-2 and W-3 for information on completing this form. Do not file Form
W-3 for Form(s) W-2 that were submitted electronically to the SSA.
Purpose of Form
Complete a Form W-3 transmittal only when filing paper Copy A of Form(s) W-2, Wage and Tax Statement. Don’t file Form W-3 alone. All paper forms must comply with IRS standards and be machine readable. Photocopies are not acceptable. Use a Form W-3 even if only one paper Form W-2 is being filed. Make sure both the Form W-3 and Form(s) W-2 show the correct tax year and employer identification number (EIN). Make a copy of this form and keep it with Copy D (For Employer) of Form(s) W-2 for your records. The IRS recommends retaining copies of these forms for 4 years.
E-Filing
The SSA strongly suggests employers report Form W-3 and Forms W-2 Copy A electronically instead of on paper. The SSA provides two free e-filing options on its Business Services Online (BSO) website.
•W-2 Online. Use fill-in forms to create, save, print, and submit up to 50 Forms W-2 at a time to the SSA.
•File Upload. Upload wage files to the SSA you have created using payroll or tax software that formats the files according to the SSA’s Specifications for Filing Forms W-2 Electronically (EFW2).
W-2 Online fill-in forms or file uploads will be on time if submitted by January 31, 2023. For more information, go to www.SSA.gov/bso. First- time filers, select “Register”; returning filers, select “Log In.”
When To File Paper Forms
Mail Form W-3 with Copy A of Form(s) W-2 by January 31, 2023.
Where To File Paper Forms
Send this entire page with the entire Copy A page of Form(s) W-2 to:
Social Security Administration
Direct Operations Center
Wilkes-Barre, PA 18769-0001
Note: If you use “Certified Mail” to file, change the ZIP code to “18769-0002.” If you use an IRS-approved private delivery service, add “ATTN: W-2 Process, 1150 E. Mountain Dr.” to the address and change the ZIP code to “18702-7997.” See Pub. 15 (Circular E), Employer’s Tax Guide, for a list of IRS-approved private delivery services.
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10159Y
Filling out the IRS W-3 form can seem straightforward, but many people make common mistakes that can lead to issues down the line. One frequent error is providing incorrect information about the employer. This includes misspelling the business name or using the wrong Employer Identification Number (EIN). Such inaccuracies can create complications when the IRS processes the form, potentially delaying tax filings or causing discrepancies in records.
Another common mistake is failing to check for consistency between the W-3 and W-2 forms. The W-3 serves as a summary of all W-2 forms issued by an employer. If the total wages, taxes withheld, or number of employees reported on the W-3 do not match the combined totals from the W-2s, it can raise red flags. This inconsistency may lead to audits or additional inquiries from the IRS.
Many individuals overlook the importance of signing and dating the form. A W-3 that is not signed or dated is considered incomplete and will not be processed. This simple oversight can result in delays and may require resubmission, causing unnecessary stress during tax season.
Additionally, some people neglect to submit the W-3 form on time. The deadline for filing the W-3 is typically the same as the deadline for W-2s. Missing this deadline can lead to penalties and interest charges. It’s crucial to stay organized and ensure all forms are submitted promptly to avoid these consequences.
Lastly, many individuals fail to keep a copy of the completed W-3 form for their records. Retaining a copy is essential for future reference and can be helpful in case of any discrepancies or questions from the IRS. Keeping organized records helps streamline the tax filing process in subsequent years.
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