W-3SS

Transmittal of Wage and Tax Statements

Agency
IRS
Revision
2026
Fillable fields
84
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill W-3SS online
Page 1 of form W-3SS

Form W-3SS (2026): Transmittal of Wage and Tax Statements

Form W-3SS, which the IRS also lists as Form W-3 (SS), is the transmittal for wage and tax statements from U.S. territories. The About page says anyone required to file Forms W-2 (AS), W-2 (CM), W-2 (GU), or W-2 (VI) files Form W-3 (SS) to transmit Copy A of these forms to the SSA. Those are the American Samoa, Northern Mariana Islands, Guam and U.S. Virgin Islands versions of Form W-2.

The form says to complete it only when filing paper Copy A, never to file it alone, and to use it even if only one paper Form W-2AS, W-2CM, W-2GU, or W-2VI is being filed. It is an employer form, not something an employee fills out. Line instructions are in the General Instructions for Forms W-2 and W-3.

This page covers the 2026 form. The red Copy A printed from irs.gov is for information only and is not scannable, so the form says not to file a downloaded Copy A with the SSA. You can fill out the form free in your browser on this page and download the result without an account.

What's on Form W-3SS

Boxes a and b

An optional control number, then Kind of Payer (941, Military, 943, 944, Hshld. emp., Medicare govt. emp.), Kind of Employer, and a Third-party sick pay checkbox.

Boxes c to h

The number of Forms W-2 sent, an establishment number, the employer's EIN, name and address, and any other EIN used this year.

Boxes 1 to 14

Totals of wages, income tax withheld, social security and Medicare wages and tax, social security tips, nonqualified plans, deferred compensation, and income tax withheld by a payer of third-party sick pay.

Boxes 15 and 18

Box 15 holds the employer's territorial ID number. Box 18 asks which type of form is attached: W-2AS, W-2CM, W-2GU, or W-2VI.

Contact and signature

The employer's contact person, telephone, fax and email, then a signature under penalties of perjury with title and date.

Copy A and Copy 1

Copy A is for the Social Security Administration. Copy 1 is for the local tax department, with the territorial addresses printed on its back.

How to fill out Form W-3SS

  1. 1

    Box b

    Check one Kind of Payer and one Kind of Employer. The instructions say to send each type of Form W-2 with a separate transmittal.

  2. 2

    Box c

    Show the number of completed Forms W-2 sent with this transmittal. The instructions say not to count VOID forms.

  3. 3

    Boxes e to h

    Enter the 9-digit EIN in the format 00-0000000 and the same name used on Forms 941, 943 or 944. Enter Applied For if no EIN has been issued yet, never an SSN.

  4. 4

    Boxes 1 to 14

    Enter totals from only the Forms W-2 sent with this transmittal. The instructions say to leave box 9 and box 13 blank.

  5. 5

    Boxes 15 and 18

    Enter the territory's two-letter abbreviation and the territory-assigned ID number, then check the type of form being transmitted.

  6. 6

    Contact and sign

    Fill in the contact person, phone, fax and email for SSA questions. The instructions say payroll service providers enter their client's information here. Sign, add title and date.

Why fill Form W-3SS on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Where it goes, the deadline and filing tips

Where to send Copy A

The form says to send the entire page with the entire Copy A page of the Forms W-2 to Social Security Administration, Direct Operations Center, Wilkes-Barre, PA 18769-0001. Certified Mail uses ZIP code 18769-0002.

Deadline

The form says to mail Copy A of Form W-3SS with Copy A of the Forms W-2 by February 01, 2027. W-2 Online fill-in forms or file uploads are on time if submitted by the same date.

Where to send Copy 1

Copy 1 goes to the territory: Pago Pago, AS 96799 for American Samoa, Barrigada, GU 96921 for Guam, and St. Thomas, VI 00802 for the U.S. Virgin Islands. For the CNMI, the form names Form OS-3710 with Copy 1 of Forms W-2CM.

Paper or electronic

The instructions say Forms W-2AS, W-2GU and W-2VI, but not W-2CM, are e-filed when the employer is required to file at least 10 information returns. The SSA's BSO offers W-2 Online and File Upload.

Scannable forms, no payments

Photocopies are not acceptable, and Copy A printed from irs.gov is not scannable. Do not staple or fold, and do not send cash, checks or money orders with the forms.

Records

Keep a copy of Form W-3SS with a copy of Copy A of the Forms W-2. The form says the IRS recommends keeping copies for at least 4 years.

Related forms

Who fills out Form W-3SS?

  • Territorial employers filing on paper

    Employers in American Samoa, the Commonwealth of the Northern Mariana Islands, Guam and the U.S. Virgin Islands that file paper Copy A of the matching Form W-2 send Form W-3SS with it.

  • Payroll services and agents

    The instructions say a transmitter or sender, such as a service bureau or reporting agent, may sign for the employer only with a valid agency agreement and by writing For (name of payer) next to the signature.

  • Electronic filers do not send it

    The form says not to send Form W-3SS for Forms W-2AS, W-2CM, W-2GU, or W-2VI that were submitted electronically to the SSA.

  • Not for U.S. or Puerto Rico wages

    The instructions say not to use the territory forms to report wages subject to U.S. income tax withholding, and that they do not apply to wage and tax statements for Puerto Rico.

The form and instructions place it with the employer that files paper Forms W-2AS, W-2CM, W-2GU, or W-2VI. The SSA receives Copy A and a territorial tax office receives Copy 1.

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Questions about Form W-3SS

What is the difference between Form W-3 and Form W-3SS?

Form W-3 transmits Forms W-2. Form W-3SS transmits the territory versions: Forms W-2AS, W-2CM, W-2GU, and W-2VI for American Samoa, the Northern Mariana Islands, Guam and the U.S. Virgin Islands.

Do I file Form W-3SS if I e-filed?

No. The form says not to send Form W-3SS if you filed electronically with the SSA.

When is the 2026 Form W-3SS due?

The form says to mail it with Copy A of the Forms W-2 by February 01, 2027.

Can I print Copy A from this page and mail it?

The form says not to print and file Copy A downloaded from the IRS website with the SSA, because it is not scannable and a penalty may be imposed. Scannable forms can be ordered from the IRS. Other copies may be printed and used.

Who signs Form W-3SS?

The employer signs. The instructions say a transmitter or sender may sign for the employer only with a valid agency agreement and by writing For (name of payer) next to the signature.

Where does Copy 1 go?

To the territory's tax office. The form prints addresses for American Samoa, Guam, the U.S. Virgin Islands and, with Form OS-3710, the Commonwealth of the Northern Mariana Islands.