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The IRS W-3 form plays a crucial role in the tax reporting process for employers in the United States. This form serves as a summary of all W-2 forms issued by an employer during the tax year, consolidating essential information such as total wages paid and taxes withheld for each employee. By submitting the W-3 along with the W-2 forms, employers help the IRS ensure accurate reporting of income and tax liabilities. The form is not only a means of compliance but also a tool that facilitates the proper tracking of earnings and contributions to Social Security and Medicare. Additionally, the W-3 must be filed by the last day of February if submitted on paper, or by the end of March if filed electronically. Understanding the W-3 form is vital for employers, as it ensures that they meet their reporting obligations and helps maintain the integrity of the overall tax system.

Document Specifics

Fact Name Details
Purpose The IRS W-3 form serves as a summary of all W-2 forms issued by an employer. It reports the total earnings, Social Security wages, and Medicare wages for all employees.
Filing Requirement Employers must submit the W-3 form to the IRS along with the W-2 forms by January 31st of each year. This ensures timely reporting of employee earnings for tax purposes.
Information Included The W-3 includes key information such as the employer’s name, address, Employer Identification Number (EIN), and the total number of W-2 forms being submitted.
State-Specific Forms Some states require additional forms that accompany the W-3. For example, California mandates the submission of Form DE-9, which reports similar information at the state level.
Importance for Employees The W-3 form is crucial for employees because it aggregates their earnings and tax withholdings. This information is used to verify income and for future tax filings.

Similar forms

The IRS W-3 form is a summary transmittal form that accompanies the W-2 forms submitted to the Social Security Administration. It provides a summary of the total earnings, taxes withheld, and other information for all employees. Several other documents serve similar purposes in different contexts. Below is a list of seven documents that share similarities with the W-3 form:

  • W-2 Form: This form reports an employee's annual wages and the taxes withheld from their paycheck. It is the individual component that the W-3 summarizes.
  • 1099-MISC Form: Used to report payments made to independent contractors. Like the W-3, it provides a summary of earnings but for non-employees.
  • 1096 Form: This is a transmittal form for information returns, similar to the W-3. It summarizes multiple 1099 forms sent to the IRS.
  • Schedule C: Self-employed individuals use this form to report income and expenses. It summarizes business earnings, akin to how the W-3 summarizes employee earnings.
  • Form 941: Employers use this quarterly form to report income taxes, Social Security tax, and Medicare tax withheld from employee wages. It provides a summary of payroll taxes, similar to the W-3.
  • Form 944: This annual form is for smaller employers to report payroll taxes. It serves a similar function to the W-3 but on a different reporting schedule.
  • California Form REG 262: This form is essential for transferring ownership of vehicles and vessels. To fill out this crucial document, consider visiting California PDF Forms.
  • Form 1099-NEC: This form specifically reports non-employee compensation. Like the W-3, it provides a summary of payments made but is used for contractors rather than employees.

IRS W-3 Example

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.

 

 

 

 

 

(Check one)

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

Understanding IRS W-3

What is the IRS W-3 form?

The IRS W-3 form is a summary of all W-2 forms that an employer submits to the Social Security Administration (SSA). It provides a total of wages, tips, and other compensation paid to employees, along with the total taxes withheld. This form is essential for accurate reporting and ensures that the information on W-2s is correctly accounted for in the federal system.

Who needs to file the W-3 form?

Employers who issue W-2 forms to their employees must also file a W-3 form. This includes businesses of all sizes, from small companies to large corporations. If you have employees and you report their wages to the IRS, you are required to submit the W-3 along with the W-2 forms.

When is the W-3 form due?

The W-3 form is due on January 31st of each year. This deadline aligns with the due date for submitting W-2 forms to both the SSA and the IRS. It’s crucial to meet this deadline to avoid penalties and ensure compliance with federal regulations.

How do I file the W-3 form?

You can file the W-3 form electronically or by mail. If you choose to file electronically, you can do so through the SSA’s Business Services Online (BSO) portal. If you prefer to mail the form, ensure that you send it to the appropriate address listed on the IRS website. Keep in mind that electronic filing is generally faster and more efficient.

What information is required on the W-3 form?

The W-3 form requires information such as the employer's name, address, and Employer Identification Number (EIN). You will also need to provide totals for the wages, tips, and other compensation for all employees, as well as the total federal income tax withheld. Make sure all information matches the corresponding W-2 forms to avoid discrepancies.

What happens if I don’t file the W-3 form?

Failing to file the W-3 form can lead to penalties from the IRS. These penalties can vary based on how late the form is submitted. Additionally, not filing can create issues for your employees, as their wage information may not be accurately reported to the SSA, which can affect their Social Security benefits.

Can I amend a W-3 form if I made a mistake?

Yes, you can amend a W-3 form if you discover an error after filing. To do this, you will need to complete a new W-3 form with the correct information and indicate that it is an amended return. It is essential to correct any mistakes as soon as possible to ensure accurate reporting and compliance.

Dos and Don'ts

When filling out the IRS W-3 form, accuracy and attention to detail are crucial. This form serves as a summary of all W-2 forms issued by an employer and must be submitted to the Social Security Administration. Here are some important do's and don'ts to keep in mind:

  • Do double-check all entries for accuracy before submission.
  • Do ensure that the total number of W-2 forms matches the number reported on the W-3.
  • Do use the correct year for the tax forms being reported.
  • Do provide your Employer Identification Number (EIN) clearly and correctly.
  • Don't forget to sign and date the form before sending it in.
  • Don't submit the W-3 form without checking for any missing information or errors.

Following these guidelines can help ensure that your submission is processed smoothly and efficiently. Taking the time to carefully complete the W-3 form will save you from potential issues down the line.