IRS Form W-3

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The SSA does not accept a self-printed copy of Form W-3; file Forms W-2 and W-3 electronically with the SSA, or on the official red form ordered from the IRS. You can fill out and print copies here for filing with state or local governments and for your records.

IRS Form W-3 is a transmittal form that reports employee wages and tax information to the Social Security Administration (SSA). Employers typically file it along with Form W-2, which reports wages, tips, and other compensation paid to employees during the tax year. Form W-3 summarizes the total wages, tips, and other compensation reported on all accompanying Form W-2 and provides essential information to the SSA for tax administration purposes. Information provided on the Form W-3 includes:

  • The employer’s name, address, and Employer Identification Number (EIN),
  • The total number of Forms W-2 being transmitted,
  • The total wages, tips, and other compensation reported on all Forms W-2,
  • The total amount of federal income tax withheld from employees’ wages.

By completing Form W-3, employers ensure that the SSA receives accurate and complete wage and tax information for their employees. This form helps facilitate the processing of individual tax returns and ensures that employees receive proper credit for the wages and taxes withheld from their paychecks.

Other IRS Forms for Self-employed

As an employer, you have to file plenty of financial information about your employees, including employee payments and withheld taxes. Learn more about other important IRS forms for businesses.


How to Fill Out Form W-3

Form W-3 at a glance

What it is: Form 2026 W-3 is the Transmittal of Wage and Tax Statements, from the Department of the Treasury Internal Revenue Service.

Where and when to file: Send this entire page with the entire Copy A page of Form(s) W-2 to the Social Security Administration (SSA).

Complete a Form W-3 transmittal only when filing paper Copy A of Form(s) W-2, Wage and Tax Statement.

A filled-in Form W-3 example: an employer sends Form W-3 with one paper Form W-2

Form W-3 example filled out, example: an employer sends Form W-3 with one paper Form W-2
Dana Example, an employer, mails Form W-3 with one paper Form W-2. Dana's one employee earned 50,000 in wages and tips. The picture shows the form, and all its values are invented. Dana is a 941 payer, so 941 is the only Kind of Payer box ticked, and None apply is the Kind of Employer box. Social security wages and Medicare wages are also 50,000, with 5,000 of federal income tax withheld, 3,100 of social security tax withheld and 725 of Medicare tax withheld. Nothing goes in Boxes 7 to 14 because Dana's employee has none of those items. Boxes 15 to 19 is left blank because Dana reports no state or local wages. Third-party sick pay is left blank because no third party pays sick pay. Dana has no Establishment number and no Other EIN, and the contact person, telephone number and email address are Dana's, so the fax number stays empty. Dana signs as Owner, and the fillable form has no field for the Signature or Date, so Dana signs and dates it by hand after printing, and those two stay empty in the picture.

How to fill out Form W-3, box by box

Kind of Payer and Kind of Employer

Form W-3 example filled out, kind of Payer and Kind of Employer

Under b Kind of Payer, check one: 941, Military, 943, 944, CT-1, Hshld. emp. or Medicare govt. emp.

Under Kind of Employer, check one: None apply, 501c non-govt., State/local non-501c, State/local 501c or Federal govt.

Check Third-party sick pay if applicable.

Forms W-2, EIN, name and address

Form W-3 example filled out, forms W-2, EIN, name and address

Enter the Total number of Forms W-2 in c and the Establishment number in d.

Enter the Employer identification number (EIN) in e and the Employer's name in f.

Enter the Employer's address and ZIP code in g and Other EIN used this year in h.

Boxes 1 to 6

Form W-3 example filled out, boxes 1 to 6

Enter Wages, tips, other compensation in Box 1 and Federal income tax withheld in Box 2.

Enter Social security wages in Box 3 and Social security tax withheld in Box 4.

Enter Medicare wages and tips in Box 5 and Medicare tax withheld in Box 6.

Boxes 7 to 14

Form W-3 example filled out, boxes 7 to 14

Enter Social security tips in Box 7 and Allocated tips in Box 8.

Enter Dependent care benefits in Box 10.

Enter Nonqualified plans in Box 11 and Deferred compensation in Box 12a.

Box 13 is For third-party sick pay use only.

Box 14 is for Income tax withheld by payer of third-party sick pay.

Boxes 15 to 19

Form W-3 example filled out, boxes 15 to 19

Enter the State and the Employer's state ID number in Box 15.

Enter State wages, tips, etc. in Box 16, State income tax in Box 17, Local wages, tips, etc. in Box 18 and Local income tax in Box 19.

Contact person and signing

Form W-3 example filled out, contact person and signing

Enter the Employer's contact person and Employer's telephone number, (For Official Use Only); enter the Employer's fax number and 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. Sign on the Signature line, and enter the Title and the Date.

More rules for Form W-3

Separate instructions: See the 2026 General Instructions for Forms W-2 and W-3 for information on completing this form.

Do not send any payment (cash, checks, money orders, etc.) with Forms W-2 and W-3.

Photocopies are not acceptable.

All paper forms must comply with IRS standards and be machine readable.

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 at least 4 years.

If your situation is different

You file on paper by mail

Mail Form W-3 with Copy A of Form(s) W-2 by February 01, 2027.

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.

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.” Go to www.irs.gov/PDS for a list of IRS-approved private delivery services.

You file electronically with the SSA

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.

Do not send Form W-3 if you filed electronically with the SSA.

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 February 01, 2027. For more information, go to www.SSA.gov/bso.

Common questions about Form W-3

Are you required to file a W3?

Use a Form W-3 even if only one paper Form W-2 is being filed. Don't file Form W-3 alone.

How do I obtain a W3?

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.

Sources

[1] Form W-3 (2026), Transmittal of Wage and Tax Statements, Department of the Treasury Internal Revenue Service (the Official source link on this page).