The W-3 Form, officially titled the “Transmittal of Wage and Tax Statements,” is a summary form submitted to the Social Security Administration (SSA) by employers alongside their employees’ W-2 Forms. It serves as a cover sheet that consolidates all W-2 data, summarizing the total earnings, Social Security wages, Medicare wages, and withheld taxes for all employees of a business in a given tax year. The W-3 ensures the IRS and SSA have accurate aggregated payroll data for cross-verification.
The W-3 is typically submitted annually and is required whether an employer is filing W-2s electronically or by paper. It includes the employer’s identification information- such as the Employer Identification Number (EIN), business name, and address - as well as totals for all wages and tax withholdings reported on the accompanying W-2 forms.
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Key Facts
- Summary Report: Aggregates totals from all employee W-2 Forms for a specific employer and year.
- SSA Filing Requirement: Must be filed whenever W-2 Forms are submitted to the Social Security Administration.
- Employer Responsibility: Only employers (not employees) prepare and file the W-3.
- Paper Versus Electronic Filing: Required when submitting W-2s by paper; not needed separately when filing electronically via SSA’s Business Services Online.
- Includes EIN and Contact Info: Lists the employer's EIN (Employer Identification Number), business name, and contact details.
1. Who is responsible for filing the W-3 form?
Employers must file a W-3 Form when submitting W-2 Forms to the SSA via paper.
2. Do I need to file a W-3 if I e-file my W-2s?
No. If you electronically file W-2s through the SSA’s online system, the W-3 is automatically generated and included in the electronic submission.
3. When is the W-3 Form due?
The W-3, along with all W-2 Forms, must be filed with the SSA by January 31 following the end of the tax year.
4. What happens if I file a W-2 but forget to file the W-3?
The SSA may reject the submission or consider it incomplete, potentially leading to penalties and delayed processing.
5. Where can I get a blank W-3 Form?
Official W-3 Forms can be ordered from the IRS or SSA. You cannot simply print and use the form from a website due to its special red-ink formatting required for paper filing.
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