Form W-3 IRS

What Is Form W‑3?

Form W‑3, officially titled Transmittal of Wage and Tax Statements, is a summary form submitted by employers alongside Copy A of all Forms W‑2 to the Social Security Administration (SSA). It consolidates total employee wages, tax withholdings, and FICA amounts for the year.

Who Must File Form W‑3?

Any employer issuing one or more W‑2 forms (typically for annual wages of $600 or more) must also file a corresponding Form W‑3. W‑3 cannot be filed independently—it’s only valid when submitted with all W‑2 Copy A forms.

What Information Does Form W‑3 Include?

The form includes aggregated data across all employees, including:

• Total wages, tips, and other compensation paid
• Social Security and Medicare taxable wages
• Federal income tax, Social Security, and Medicare withheld
• Employee benefits contributions and any dependent care assistance.

Filing Deadlines & Submission Guidelines

Forms W‑2 and W‑3 must be filed with the SSA by January 31 following the tax year. If that date falls on a weekend or federal holiday, the deadline shifts to the next business day. For 2025 filings (covering tax year 2024), the deadline is February 2, 2026.

Employers filing electronically are not required to submit Form W‑3 separately—SSA generates it automatically during e‑filing. However, for paper filings, you must use official red-ink Copy A forms and cannot submit photocopies.

Why Form W‑3 Matters

Form W‑3 ensures accurate reporting and verification of all W‑2 data submitted by employers. It supports SSA and IRS in matching employer-submitted wage and tax data and prevents discrepancies. Failing to file on time—or filing without W‑3—can result in penalties.

Key Takeaways