What is Form W3?
Form W3, officially known as the “Transmittal of Wage and Tax Statements,” is a summary document employers send to the Social Security Administration (SSA) each year. It reports the total wages, tips, and taxes withheld across all employees. Every employer that files W2 forms must also file a W3 to ensure accurate Social Security and Medicare reporting.
What is Form W3 used for?
The W3 form acts as a cover sheet summarizing all W2 forms a business issues for a tax year. The SSA uses it to verify that the total wages and tax withholdings match what employees report. It’s essential for maintaining accurate federal records and ensuring employees receive proper Social Security credit.
Who needs to file Form W3?
Any employer that issues one or more W2 forms must file a W3. This includes corporations, small businesses, nonprofits, and government agencies. Even employers with only one employee are required to submit it.
How to file Form W3
Here’s how to complete and submit the form:
Fill in employer information, including the business name, address, and Employer Identification Number (EIN).
Gather all employee W2 forms for the tax year.
Attach Copy A of each W2 to the W3.
Submit the W3 and W2 forms to the SSA either electronically via Business Services Online (BSO) or by mail.
Keep copies for your records.
Where to get Form W3
Employers can access Form W3 through several reliable sources:
IRS Website: Available for download on the IRS Forms and Publications page.
Payroll or Tax Software: Most platforms generate it automatically.
Payroll Service Providers: Often included in year-end filings.
Local IRS Offices: Paper forms may be available in person.
Office Supply Stores: Some carry IRS-approved tax forms.
Key details at a glance
Section | Description |
Form Name | Form W3, Transmittal of Wage and Tax Statements |
Filed With | Social Security Administration (SSA) |
Who Files | Any employer issuing W2s |
Filing Deadline | January 31 each year |
Filing Method | Electronic via BSO or paper submission |
Purpose | Summarizes total wages, tips, and withholdings for all employees |
Why accuracy matters
Accurate W3 filings prevent discrepancies between employee W2s and SSA records. Errors can delay tax processing, affect employee benefits, and trigger compliance reviews. Always double-check totals before submission.
FAQs
When is Form W3 due?
Form W3 and all W2s must be filed with the SSA by January 31 each year.
Can Form W3 be filed online?
Yes. The SSA’s Business Services Online (BSO) portal allows employers to submit both W2s and the W3 electronically.
Do I need to send a W3 to the IRS?
No. The W3 goes only to the SSA, not the IRS.
What happens if I make an error on Form W3?
If you discover a mistake after submission, file a corrected W3 along with corrected W2 forms as soon as possible.
