Updated October 17, 2026. Quick answer: Form W-3 is the Transmittal of Wage and Tax Statements. The form says to complete it only when filing paper Copy A of Forms W-2, and not to send it if you filed electronically with the SSA. The decision is paper or electronic, because that choice decides whether a W-3 exists at all.
More IRS forms and schedules for individual filers, read line by line: Schedule H instructions, Schedule H Part I and Schedule H Part II FUTA tax.
More IRS forms for employers and business owners, read line by line: Form 940 instructions, Form 943 instructions and Form 944 instructions.
What Form W-3 is for
The form is titled “Transmittal of Wage and Tax Statements”. Its stated purpose is narrow: “Complete a Form W-3 transmittal only when filing paper Copy A of Form(s) W-2, Wage and Tax Statement.” The form adds “Don’t file Form W-3 alone.” It travels as the cover page for the W-2 copies sent to the Social Security Administration.
The General Instructions state who is covered: “Anyone required to file Form W-2 must file Form W-3 to transmit Copy A of Forms W-2.” That reaches small employers too. “Even employers with only one household employee must file Form W-3 to transmit Copy A of Form W-2.” The form itself says “Use a Form W-3 even if only one paper Form W-2 is being filed.”
E-file or paper: when no W-3 is sent
The form carries a direct instruction for electronic filers: “Do not send Form W-3 if you filed electronically with the SSA.” The reminder at the top repeats it: “Do not file Form W-3 for Form(s) W-2 that were submitted electronically to the SSA.”
The SSA runs its own site for the electronic route. The form says “The SSA strongly suggests employers report Form W-3 and Forms W-2 Copy A electronically instead of on paper.” The General Instructions explain what the portal does with the transmittal: “BSO generates Form W-3 automatically”. The portal in question is the SSA’s Business Services Online site, and the form describes its first option this way: “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.”
Some employers have no choice about the electronic route. “You must e-file Forms W-2, W-2AS, W-2GU, and W-2VI (collectively Forms W-2), but not Form W-2CM, if you are required to file at least 10 information returns.” A waiver exists, and the instructions name the form: “you can request a waiver from this requirement by filing Form 8508, Application for a Waiver from Electronic Filing of Information Returns.”
Due date and where to mail a paper W-3
The form gives one date for paper: “Mail Form W-3 with Copy A of Form(s) W-2 by February 01, 2027.” The General Instructions give the same date for both routes: “whether you file using paper forms or electronically.”
Extensions are limited. “Extensions of time to file Form W-2 with the SSA are not automatic.” The request goes on a separate form, which the instructions name as “Form 8809, Application for Extension of Time To File Information Returns.”
For a paper filing the form prints a single mailing address block, headed “Send this entire page with the entire Copy A page of Form(s) W-2 to:” and followed by “Social Security Administration”, “Direct Operations Center” and “Wilkes-Barre, PA 18769-0001”. The instructions add handling rules for the paper itself: “Do not staple or tape Form W-3 to the related Forms W-2 or Forms W-2 to each other.” The form also says “Photocopies are not acceptable.”
The boxes on the transmittal
Form W-3 is a summary of the W-2 copies in the package. The table pairs each box label as the form prints it with what the General Instructions say about the box, where they say something specific.
| Box | Label as printed on Form W-3 | What the instructions add |
|---|---|---|
| Box c | “Total number of Forms W-2” | “Show the number of completed individual Forms W-2 that you are transmitting with this Form W-3.” |
| Box d | “Establishment number” | “You may use this box to identify separate establishments in your business.” |
| Box e | “Employer identification number (EIN)” | “Enter the 9-digit EIN assigned to you by the IRS.” |
Box b has a rule of its own: “Check only one box.” The same passage handles mixed batches: “If you have more than one type of Form W-2, send each type with a separate Form W-3.” The kinds of payer on the form are 941, Military, 943, 944, CT-1, Hshld. emp., Medicare govt. emp. and a separate third-party sick pay indicator. A business that files payroll returns will recognize the first of these from the Form 941 page.
Penalties for late or incorrect filing
The penalty section applies to both routes: “The penalties apply to both paper filers and e-filers.” It lists what triggers the penalty, among them “File on paper forms when you are required to e-file” and “Fail to file paper Forms W-2 that are machine readable.” The amounts, as printed, apply by timing. “The penalty amounts shown below apply to filings due after December 31, 2026.”
| Timing | As printed in the General Instructions |
|---|---|
| Filed correctly within 30 days after the due date | “$60 per Form W-2 if you correctly file within 30 days after the due date” |
| Filed correctly more than 30 days late but by August 1 | “$130 per Form W-2 if you correctly file more than 30 days after the due date but by August 1” |
| Filed after August 1, or corrections and required forms not filed | “$340 per Form W-2 if you file after August 1, do not file corrections, or do not file required Forms W-2” |
Relief is available in two places. “The penalty will not apply to any failure that you can show was due to reasonable cause and not to willful neglect.” A late penalty is a separate matter from an abatement request, which is covered for the first-time case on the first-time penalty abatement page.
Correcting a filed W-2 with Form W-3c
A correction does not use Form W-3. The instructions say “Use Form W-3c to send Copy A of Form W-2c to the SSA.” They add “Always file Form W-3c when submitting one or more Forms W-2c.” On timing, the printed rule is “File Forms W-2c and W-3c as soon as possible after you discover an error.” Whether a correction is filed on paper or electronically follows the original: “If you were required to e-file the original Form W-2, you must e-file any Form W-2c correcting that form.”
Which revision applies
The edition read for this page is Form W-3 (2026), Copy A, and the General Instructions for Forms W-2 and W-3 (2026), which are the revisions irs.gov served when they were read on 2026-10-17. Check the revision printed on the form you are filing, because a later revision can change the due date, the penalty amounts and the box layout.
The form says where the detailed rules live: “See the 2026 General Instructions for Forms W-2 and W-3 for information on completing this form.”
Common mistakes
- Sending a Form W-3 after filing electronically. The form says “Do not send Form W-3 if you filed electronically with the SSA.”
- Mailing a copy of the transmittal. The form says “Photocopies are not acceptable.” and the instructions add “Do not staple or tape Form W-3 to the related Forms W-2 or Forms W-2 to each other.”
- Combining different kinds of W-2 under one transmittal. The instructions say “If you have more than one type of Form W-2, send each type with a separate Form W-3.”
Related: Form 941 instructions, Form W-4 instructions, hiring your first help, how to get an EIN, first-time penalty abatement, and Form 4868 instructions.
Sources
- Form W-3 (Copy A), Transmittal of Wage and Tax Statements: https://www.irs.gov/pub/irs-pdf/fw3.pdf
- General Instructions for Forms W-2 and W-3 (2026): https://www.irs.gov/pub/irs-pdf/iw2w3.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.