Form W-3, Transmittal of Wage and Tax Statements, is the cover sheet you file with Copy A of your W-2 forms when you mail them to the Social Security Administration. You file one Form W-3 per batch. If you eFile your W-2s, Form W-3 is generated automatically and you do not prepare it separately.
Form W-3 is a transmittal form. It acts as a summary and cover sheet for a batch of W-2 forms sent to the Social Security Administration (SSA). The SSA uses it to verify that the number of W-2s and the total wage and tax amounts you are reporting match what arrived in the submission.
Form W-3 goes to the SSA only. You do not send it to your employees. It is a filing document between you and the SSA.
Form W-3 always accompanies paper W-2 filings. You must file a W-3 even if you are only submitting one W-2. There are no exceptions for small employers.
If you eFile your W-2s, Form W-3 is generated automatically by the SSA's Business Services Online (BSO) system or by your authorized eFile provider. When you eFile through Adams Tax Forms Helper, the W-3 is transmitted automatically. You never prepare it separately.
Every employer who files paper W-2s with the SSA must also file a Form W-3. This applies to:
If you file 10 or more information returns in a calendar year, you are required to eFile all of them. The 10-return count combines all form types: W-2s, 1099-NECs, 1099-MISCs, and others together. Paper filers with 10 or more returns are treated as having failed to file and face penalties. When you eFile, Form W-3 is not required. See IRS eFile Threshold: When You Are Required to eFile Instead of Paper Filing for details.
Payroll services, CPAs, and other agents may sign and file Form W-3 on behalf of the employer. Whoever signs is certifying the accuracy of the information under penalties of perjury.
Form W-3 and Form 1096 serve the same purpose: they are transmittal cover sheets that accompany paper information returns. The difference is destination and form type.
W-2s go to the SSA, not the IRS. That is why W-2 filings use a different transmittal from 1099 filings. The SSA uses W-2 data to credit each employee's Social Security and Medicare earnings records. The IRS receives its own copy of that information through the SSA sharing arrangement, not through a direct employer filing.
| Box | Label | What you enter |
|---|---|---|
| Box a | Control number | Optional. Your internal reference number for tracking this filing. Leave blank if not needed. |
| Box b | Kind of payer and kind of employer | Check the box that describes your employment tax form (941, 943, 944, CT-1, Hshld. emp., Medicare govt. emp.). Also check one box under Kind of Employer (None apply, 501c non-govt., state/local non-501c, state/local 501c, fed. govt.). Most private employers check 941 and None apply. |
| Box c | Total number of Forms W-2 | The count of W-2 forms you are transmitting. Do not count blank or voided forms or the W-3 itself. |
| Box d | Establishment number | Optional. Used by multi-location employers to identify a specific establishment. Leave blank if not applicable. |
| Box e | Employer identification number (EIN) | Your EIN. Must match the EIN on all W-2 forms in this batch. |
| Box f | Employer name | Your business name exactly as registered with the IRS. |
| Box g | Employer address | Your business mailing address. |
| Boxes 1 to 19 | Wage and tax totals | The sum of each corresponding box across all W-2 forms in the batch. Box 1 on the W-3 equals the total of all Box 1 amounts from every W-2 you are transmitting. Same logic applies for Boxes 2 through 19. |
| Signature | Employer or authorized agent signature | Sign and date under penalties of perjury. A payroll service, accountant, or other authorized agent may sign on behalf of the employer. |
The most important boxes are Boxes 1 through 6. The totals in those boxes must agree with the corresponding totals on your quarterly payroll tax returns (Form 941, 943, or 944) for the same calendar year. If the numbers do not reconcile, the SSA or IRS may contact you for an explanation.
Do not print Form W-3 from IRS.gov and mail it to the SSA. The SSA processes paper W-2 and W-3 submissions by machine. Printed copies from IRS.gov are not scannable and will be rejected. You must use the official pre-printed red-ink version of Form W-3.
Order the official red-ink Form W-3 from the IRS at IRS.gov/OrderForms or by calling 800-TAX-FORM (800-829-3676). You can also purchase IRS-approved substitute forms from a tax forms supplier.
Adams® tax form kits include pre-printed, SSA-compatible Copy A forms and Form W-3 for paper filers. If you eFile through Adams® Tax Forms Helper®, you do not need any pre-printed forms and Form W-3 is not required.
Send paper W-2 and W-3 forms to:
Social Security Administration
Direct Operations Center
Wilkes-Barre, PA 18769-0001
(For Certified Mail: ZIP code 18769-0002)
Do not staple the W-2 forms to the W-3. Do not staple the W-2 forms to each other. Do not fold them. The SSA processes these by machine and physical damage interferes with scanning. Send everything flat.
If you are mailing multiple packages, number them consecutively and place Form W-3 in package number 1.
Form W-3 follows the same deadline as the W-2 forms it transmits. For the 2026 tax year, the deadline for both paper and electronic filing with the SSA is February 1, 2027. January 31 is the statutory deadline, but since it falls on a Sunday in 2027, the deadline shifts to the next business day.
Unlike most other information returns, W-2 paper filers and eFilers share the same deadline. There is no extended deadline for electronic filers.
The February 1, 2027 deadline also covers furnishing Copies B, C, and 2 to employees. Both the SSA filing and the employee copies are due on the same date.
The SSA may delay processing your W-2 submissions if Form W-3 is missing. In some cases, the submission may be returned to you as incomplete.
Your filing is considered timely only if the forms are properly addressed, postmarked, and received by the SSA. A submission returned for a missing Form W-3 that you refile after the deadline is treated as a late filing, even if your original mailing was on time.
If you discover you mailed W-2 forms without a Form W-3, send the W-3 separately as soon as possible. Include a note identifying the W-2 batch it covers.
Yes. When you file corrected W-2s (Form W-2c) on paper, you must include Form W-3c, the Transmittal of Corrected Wage and Tax Statements. Form W-3c is the correction counterpart to Form W-3.
File a W-3c with every paper W-2c submission, even if you are only correcting an employee name or SSN with no dollar changes. Original W-2 filings use Form W-3. Corrected W-2c filings use Form W-3c. Do not mix them.
See What Is a W-2c? Corrected Wage Statement Filing Requirements for full W-2c and W-3c instructions.
The wage and tax totals on Form W-3 should reconcile with the totals reported on your quarterly or annual employment tax returns. For most employers that means Form 941. For agricultural employers it means Form 943. For small employers that filed annually it means Form 944.
Box 1 of the W-3 (wages, tips, other compensation) does not have to exactly match your Form 941 wages because certain pre-tax deductions reduce W-2 Box 1 but not the 941 taxable wage base. Box 3 (Social Security wages) and Box 5 (Medicare wages) should, however, agree closely with the Social Security and Medicare wage totals on your 941 filings for the year.
If there is a significant unexplained difference between your W-3 totals and your 941 totals, investigate before filing. The SSA and IRS reconcile these figures, and a mismatch can trigger a notice.
If you eFile through Adams® Tax Forms Helper®, you never need to prepare or mail Form W-3. Tax Forms Helper transmits your W-2 data electronically to the SSA through Business Services Online (BSO). The W-3 is generated automatically and transmitted with your W-2s.
See About eFiling if you are ready to switch to electronic filing and remove the paper process entirely.
Your Form W-3 is attached and your W-2s are on their way to the SSA.
No. Form W-3 is only required for paper W-2 filings. When you eFile, the W-3 is generated automatically by the SSA's Business Services Online system or by your authorized eFile provider. If you eFile through Adams Tax Forms Helper, the W-3 is transmitted with your W-2s and you never prepare it separately.
Both are transmittal cover sheets for paper information returns, but they cover different forms and go to different agencies. Form W-3 accompanies W-2 forms and goes to the Social Security Administration. Form 1096 accompanies 1099s, 1098s, and other information returns and goes to the IRS.
No. The SSA processes paper W-2 and W-3 submissions by machine, and copies printed from IRS.gov are not scannable, so they will be rejected. You must use the official pre-printed red-ink version, which you can order from the IRS at IRS.gov/OrderForms or buy as an IRS-approved substitute from a tax forms supplier.
February 1, 2027. Form W-3 follows the same deadline as the W-2 forms it transmits. January 31 is the statutory date, but it falls on a Sunday in 2027 so the deadline moves to the next business day. The same date covers the SSA filing and furnishing Copies B, C, and 2 to employees, and there is no extended deadline for electronic filers.
Subject to change. Verify at IRS.gov, SSA.gov, or the relevant government site.
No. Form W-3 is only required for paper W-2 filings. When you eFile, the W-3 is generated automatically by the SSA's Business Services Online system or by your authorized eFile provider. If you eFile through Adams Tax Forms Helper, the W-3 is transmitted with your W-2s and you never prepare it separately.
Both are transmittal cover sheets for paper information returns, but they cover different forms and go to different agencies. Form W-3 accompanies W-2 forms and goes to the Social Security Administration. Form 1096 accompanies 1099s, 1098s, and other information returns and goes to the IRS.
No. The SSA processes paper W-2 and W-3 submissions by machine, and copies printed from IRS.gov are not scannable, so they will be rejected. You must use the official pre-printed red-ink version, which you can order from the IRS at IRS.gov/OrderForms or buy as an IRS-approved substitute from a tax forms supplier.
February 1, 2027. Form W-3 follows the same deadline as the W-2 forms it transmits. January 31 is the statutory date, but it falls on a Sunday in 2027 so the deadline moves to the next business day. The same date covers the SSA filing and furnishing Copies B, C, and 2 to employees, and there is no extended deadline for electronic filers.
Save up to 45 days by skipping the wait for IRS processing.
Save up to 45 days by skipping the wait for IRS processing.
Save up to 45 days by skipping the wait for IRS processing.
Social Security Administration Direct Operations CenterWilkes-Barre, PA 18769-0001 (for Certified Mail Use ZIP code 18769-0002)
Social Security Administration Direct Operations CenterP.O. Box 3333 Wilkes-Barre, PA 18767-3333.
Reduce the 250-return threshold enacted in prior regulations to generally require electronic filing by filers of 10 or more returns in a calendar year. The final regulations also create several new regulations to require e-filing of certain returns and other documents not previously required to be e-filed.
Require filers to aggregate almost all information return types covered by the regulation to determine whether a filer meets the 10-return threshold and is required to e-file their information returns. Earlier regulations applied the 250-return threshold separately to each type of information return covered by the regulations.
Eliminate the e-filing exception for income tax returns of corporations that report total assets under $10 million at the end of their taxable year, and require partnerships with more than 100 partners to e-file information returns, and they require partnerships required to file at least 10 returns of any type during the calendar year to e-file their partnership return.
Corrections must be filed the same way the original was submitted. If you eFile the original then you must eFile the correction. If you mailed in the original then you must mail in the correction.
Do not cut or separate Copies A of the forms that are printed two or three to a sheet, except for Form W-2G. Generally, Forms 1097, 1098, 1099, 3921, 3922, and 5498 are printed two or three to an 8" x 11"sheet. Form 1096 is printed one to an 8" x 11" sheet.
These forms must be submitted to the IRS on the 8" x 11" sheet. If at least one form on the page is completed, you must submit the entire page. Forms W-2G are an exception and may be separated and submitted as single forms. Send your forms to the IRS in a flat mailing (not folded).
Do not staple, tear, or tape any of these forms. It will interfere with the IRS’s ability to scan the documents.
Pinfeed holes on the form are not acceptable. Pinfeed strips outside the 8" x 11" area must be removed before submission without tearing or ripping the form. Substitute forms prepared on continuous feed or strip form paper must be burst and stripped to conform to the size specified for a single sheet (8" x 11") before they are filed with the IRS.
Do not use a form to report information that is not properly reportable on that form. If you are unsure of where to report the data, call the information reporting customer service site at 1-866-455-7438 (toll free).
Do not submit anything other than red ink copies to the IRS.
Use the official forms or substitute forms that meet the specifications in Pub. 1179. If you submit substitute forms that do not meet the current specifications and that are not scannable, you may be subject to a penalty for each return for improper format. All of Adam’s tax forms meet the proper requirements, so use us as a resource.
Do not use dollar signs ($) (they are pre-printed on the forms), ampersands (&), asterisks (*), commas (,), or other special characters in money amount boxes.
Do not use apostrophes (’), asterisks (*), or other special characters on the payee name line.
No photocopies of any form are acceptable.
Do not print plain ink copies of your W-2 copy A or W-3 form. If a box doesn't apply to you, leave it empty.
Do not add "0".
Do not omit the decimal point and cents from entries.
Do not mistakenly check the “Retirement plan” checkbox in box 13. See page 22 of this IRS PDF for Retirement plan details.
Do not misformat the employee’s name in box e. Enter the employee’s first name and middle initial in the first box; his or her surname in the second box; and his or her suffix (such as “Jr.”) in the third box (optional).
Do not enter the incorrect employer identification number (EIN) or the employee’s SSN for the EIN.
Do not cut, fold or staple Copy A paper forms mailed to SSA.
Do not mail any copy other than Copy A of Form W2 to the SSA.
File the correct form with the correct amount, code, checkbox, name or address, and check the “CORRECTED” box. This overwrites what you originally filed with the IRS under that person or company’s name and TIN. Send the corrected form to the recipient and prepare the red Copy A to send to the IRS with the Form 1096 transmittal if you’re paper filing. If you also had the wrong recipient/payee name or TIN do a Type 2 correction instead.
For Type 2 errors, either the recipient/payee name and/or the TIN are wrong or you used the wrong form (like a 1099-MISC instead of a 1099-NEC). Action: This is a two-step process. First, you must zero out what you filed with the IRS under the wrong name/TIN and then file the new form.
Step 1
File a form with the CORRECTED box checked and the exact same payer and recipient information as on the incorrect form, but with all the amounts as zeros. This will remove the originally filed form from the IRS records.
Step 2
File a new Form 1099 with the right information as an originally filed form (not a corrected form).
Incorrect Payer Name, Payer TIN, or both Action: Write a letter to the IRS.
If you filed with the wrong payer name (yours or your client’s name/company name) or the wrong payer taxpayer identification number (TIN), you don’t need to send in a corrected form.
Instead, you should write a letter containing the following information:
Name and address of the payer
Type of error (including the incorrect payer name/TIN that was reported)
Tax year Payer TIN Transmitter Control Code (if you eFiled),
Type of return, Number of payees, Filing method (paper or eFiling)
You have exceeded the IRS paper filing threshold and are required to file electronically.
