W-3

Transmittal of Wage and Tax Statements

Agency
IRS
Revision
2026
Fillable fields
46
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill W-3 online
Page 1 of form W-3

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

Form W-3 is the transmittal an employer sends to the Social Security Administration (SSA) with paper Copy A of Forms W-2, Wage and Tax Statement. It shows the employer's details and the totals of the Forms W-2 sent with it. The form says to complete it only when filing paper Copy A of Forms W-2, never to file it alone, and to use it even if only one paper Form W-2 is being filed.

It is an employer form, not something an employee fills out. Employees receive their own copies of Form W-2. When an employer files Forms W-2 electronically through the SSA's Business Services Online (BSO), the instructions say BSO generates the Form W-3 automatically, and the form says not to send a paper Form W-3 in that case.

This page covers the 2026 form, for wages paid in 2026. 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.

Top of page 1 of Form W-3 (2026): Transmittal of Wage and Tax Statements, as printed by IRS

What's on Form W-3

Boxes a and b

An optional control number, then the kind of payer (941, Military, 943, 944, CT-1, Hshld. emp., Medicare govt. emp.), the kind of employer and the Third-party sick pay box.

Boxes c to h

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

Boxes 1 to 8

Totals of wages, federal income tax withheld, social security wages and tax, Medicare wages and tax, social security tips and allocated tips.

Boxes 9 to 14

Box 9 is left empty. Then dependent care benefits, nonqualified plans, deferred compensation in box 12a, box 13 for third-party sick pay use only and box 14 for income tax withheld by a third-party sick pay payer.

Boxes 15 to 19

The state and the employer's state ID number, then totals of state wages, state income tax, local wages and local income tax.

Contact and signature

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

How to fill out Form W-3

  1. 1

    Box b

    Check one kind of payer box and one kind of employer box. If you have more than one type of Form W-2, the instructions say to send each type with a separate Form W-3.

  2. 2

    Box c

    Show the number of completed Forms W-2 sent with this Form W-3. Do not count VOID forms.

  3. 3

    Boxes e to h

    Enter the 9-digit EIN in the format 00-0000000 and the same name as on Forms 941, 943, 944, CT-1 or Schedule H (Form 1040). With no EIN yet, the instructions say to enter Applied For, not a social security number.

  4. 4

    Boxes 1 to 12a

    Enter the totals from the matching boxes of the Forms W-2. Leave box 9 empty. Box 12a holds the total of box 12 amounts with codes D through H, S, Y, AA, BB and EE, without a code.

  5. 5

    Boxes 13 to 19

    Leave box 13 blank. Complete box 14 only for third-party sick pay withholding. In box 15, enter X under State when the Forms W-2 cover more than one state, and report state and local totals as one sum.

  6. 6

    Contact and sign

    Add the contact person, phone, fax and email for the SSA, then sign, add a title and date. Payroll service providers enter their client's information in the contact fields.

The instructions say to use black ink, send the entire page of Form W-3, and enter in boxes 1 through 19 totals only from the Forms W-2 sent with it, leaving out any marked VOID.

Why fill Form W-3 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 to send it, deadline and filing rules

Where to send it

The form says to send the entire page with the entire Copy A page of 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 Form W-3 with Copy A of 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.

Paper or electronic

The instructions say Forms W-2 are e-filed when the employer is required to file at least 10 information returns, counting Forms W-2 and the other returns they list. The SSA's BSO offers W-2 Online and File Upload.

Scannable forms only

Photocopies are not acceptable, and Copy A printed from irs.gov is not scannable. Official scannable forms can be ordered through the IRS Online Ordering for Information Returns and Employer Returns page.

No payments, no staples

Do not send cash, checks or money orders with Forms W-2 and W-3. The instructions say not to staple, tape or fold the forms.

Records and reconciling

Keep a copy of Form W-3 with Copy D of the Forms W-2. The form says the IRS recommends keeping copies for at least 4 years. Totals should agree with Forms 941, 943, 944, CT-1 or Schedule H.

Who fills out Form W-3?

  • Employers filing paper Forms W-2

    Any employer sending paper Copy A of Forms W-2 to the SSA sends one Form W-3 with them, even for a single Form W-2.

  • Household employers

    The instructions say even employers with only one household employee file Form W-3, checking the Hshld. emp. box in box b.

  • Payroll services and agents

    A transmitter, service bureau, reporting agent, paying agent or disbursing agent may sign for the employer if authorized by an agency agreement and it writes For (name of payer) next to the signature.

  • Third-party sick pay payers

    A third-party sick pay payer filing Forms W-2 with the Third-party sick pay box checked uses the checkbox in box b on a single Form W-3.

  • Not for employees or e-filers

    Employees do not file it. The form says not to file Form W-3 for Forms W-2 that were submitted electronically to the SSA.

The instructions say anyone required to file Form W-2 must file Form W-3 to transmit Copy A of Forms W-2. It goes to the SSA, not to employees.

Official sources and the blank

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Questions about Form W-3

Do employees fill out Form W-3?

No. The instructions say anyone required to file Form W-2 files Form W-3 to transmit Copy A of Forms W-2 to the SSA. Employees receive Form W-2 copies instead.

Do I need Form W-3 if I e-file Forms W-2?

The form says not to send Form W-3 if you filed electronically with the SSA. The instructions say BSO generates Form W-3 automatically from the Forms W-2 you create.

When is the 2026 Form W-3 due?

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

Can I file a Copy A printed from this website?

The form says the online version of Copy A is for information only and is not scannable, and a penalty may be imposed for filing forms that cannot be scanned. Copy B and the other black copies can be filled in and printed.

What if I have different kinds of Forms W-2?

The instructions say to group Forms W-2 of the same type with a separate Form W-3 for each type and send them in separate groups.

Who signs Form W-3?

The employer, or an authorized transmitter or agent under a valid agency agreement who writes For (name of payer) next to the signature on a paper form.