IRS · Official form

Form W-3, Transmittal of Wage and Tax Statements

Form W-3 is the cover sheet that totals all of an employer’s W-2s and transmits Copy A to the Social Security Administration. Fill in the official PDF below and download it.

This is the genuine IRS PDF, unmodified. Source: IRS official page.

What is W-3?

Form W-3, Transmittal of Wage and Tax Statements, summarizes every Form W-2 an employer files for the year: total wages, federal income tax withheld, Social Security and Medicare wages and taxes, and the number of W-2s attached. It is filed with the Social Security Administration together with Copy A of the W-2s, not with the IRS.

A W-3 is only needed when W-2s are filed on paper. Employers who e-file their W-2s through the SSA’s Business Services Online do not send a separate W-3 because the electronic submission builds the totals automatically, and current rules require most employers to e-file.

Who files W-3?

  • Employers filing one or more paper Forms W-2 with the Social Security Administration
  • Household employers submitting a paper W-2 for a nanny or other household employee
  • Small businesses under the e-file threshold that still file wage statements by mail
  • Payroll administrators preparing year-end wage reporting packages

How to fill out W-3

  1. Check the box for the kind of payer and kind of employer that matches your situation.
  2. Enter your EIN, business name, and address exactly as they appear on the W-2s being transmitted.
  3. Add up all the W-2s and enter the totals: wages, federal income tax withheld, Social Security and Medicare wages and taxes, and the other box totals.
  4. Enter the number of W-2 forms attached and complete the contact information section.
  5. Download the PDF and mail it with Copy A of every W-2 to the SSA address in the instructions by the annual deadline, generally January 31. Keep a copy for your records.
Worth knowing: The W-3 and the W-2 Copy A forms it transmits must be e-filed through the SSA’s Business Services Online or submitted on official scannable red-ink paper stock. Do not print Copy A pages from a downloaded PDF and mail them; use your printout for records and calculations only.

Get W-3

IRS publishes W-3 as a flat PDF with no built-in form fields, so there is no quick-fill form here. Open it in the editor to type directly onto the pages, tick boxes and sign, or download the official blank and complete it in your PDF reader or by hand.

Frequently asked questions

Do I need a W-3 if I e-file my W-2s?

No. The SSA’s electronic filing system generates the transmittal totals for you. A separate W-3 is only required with paper W-2 filings.

Does Form W-3 go to the IRS?

No. The W-3 and Copy A of the W-2s go to the Social Security Administration, which shares the data with the IRS. Your employment tax returns, such as Form 941, are what you file with the IRS, and their totals should reconcile with the W-3.

What if my W-3 totals do not match my 941s?

The SSA and IRS compare them, and mismatches can generate notices. Reconcile the four quarterly 941s against the W-3 before filing, and correct discrepancies with W-2c and 941-X filings if needed.