Content Overview
Guide to Writing IRS W-3
Once you have gathered the necessary information, you can begin filling out the IRS W-3 form. This form summarizes the total earnings and taxes withheld for all employees. It is essential for reporting to the IRS and ensuring that your employees’ information is accurately reflected.
- Start by entering your employer information. Fill in your name, address, and employer identification number (EIN).
- Provide the total number of Forms W-2 you are submitting. This reflects how many employees you are reporting.
- In the next section, report the total wages, tips, and other compensation paid to your employees. Make sure to double-check the figures for accuracy.
- Enter the total federal income tax withheld from your employees' paychecks.
- Complete the boxes for Social Security wages and tips, as well as the amount of Social Security tax withheld.
- Provide the total Medicare wages and tips, along with the Medicare tax withheld.
- Check the appropriate boxes for any additional information, such as if you are filing for a non-profit organization.
- Sign and date the form. Make sure the person signing is authorized to do so on behalf of the employer.
Once you have completed the W-3 form, you will need to submit it along with the corresponding W-2 forms to the Social Security Administration. Ensure you keep copies for your records.
Document Breakdown
| Fact Name | Description |
|---|---|
| Purpose | The IRS W-3 form is used to transmit annual wage and tax statements (Form W-2) to the Social Security Administration (SSA). |
| Filing Requirement | Employers must file Form W-3 if they are submitting one or more W-2 forms for their employees. |
| Due Date | The form must be filed by January 31st of the following year, along with the W-2 forms. |
| Who Files | Employers, including businesses and non-profits, are responsible for filing the W-3 form. |
| Information Required | The form requires total wages, tips, and other compensation, as well as total taxes withheld. |
| State-Specific Forms | Some states require a similar form for reporting wages, governed by state tax laws, such as California's EDD Form W-2. |
| Filing Methods | Employers can file Form W-3 electronically or via paper submission, depending on the number of W-2 forms submitted. |
FAQ
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What is the IRS W-3 form?
The IRS W-3 form, also known as the Transmittal of Wage and Tax Statements, is a summary form that accompanies Forms W-2 when employers submit wage and tax information to the Social Security Administration (SSA). It provides a total of all W-2 forms issued by an employer for a given tax year.
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Who needs to file the W-3 form?
Employers who issue Forms W-2 to their employees are required to file the W-3 form. This includes businesses of all sizes, non-profits, and government entities. The W-3 form consolidates the wage and tax information reported on all W-2 forms submitted by the employer.
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When is the W-3 form due?
The W-3 form is due on January 31 of the year following the tax year for which the W-2 forms are being filed. If January 31 falls on a weekend or holiday, the due date may be adjusted. Employers must ensure timely submission to avoid penalties.
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How do I complete the W-3 form?
To complete the W-3 form, follow these steps:
- Gather all W-2 forms issued for the tax year.
- Fill in the employer's information, including name, address, and Employer Identification Number (EIN).
- Summarize the total wages, Social Security wages, and federal income tax withheld as reported on the W-2 forms.
- Sign and date the form, certifying that the information is accurate.
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Where do I send the W-3 form?
The W-3 form must be submitted to the Social Security Administration. Employers can file it electronically through the SSA's Business Services Online (BSO) portal or mail a paper copy along with the W-2 forms to the appropriate address provided by the SSA.
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What happens if I make a mistake on the W-3 form?
If an error is discovered after submission, employers should correct it as soon as possible. This may involve filing a corrected W-2 form and a new W-3 form. The SSA provides guidelines for how to make corrections, which may differ based on the nature of the error.
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Are there any penalties for not filing the W-3 form?
Yes, failing to file the W-3 form or submitting it late can result in penalties. The penalties vary based on how late the form is submitted and can accumulate quickly. It is advisable for employers to ensure compliance to avoid these financial repercussions.
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Can I file the W-3 form electronically?
Yes, employers can file the W-3 form electronically through the SSA's Business Services Online (BSO) portal. Electronic filing is encouraged as it can streamline the process and reduce the likelihood of errors. Additionally, it provides immediate confirmation of submission.
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Where can I find the W-3 form?
The W-3 form can be downloaded from the IRS website or the Social Security Administration's website. It is important to use the most current version of the form to ensure compliance with any updates or changes in requirements.
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IRS W-3 Example
Attention:
You may file Forms
The maximum amount of dependent care assistance benefits excludable from income may be increased for 2021. The American Rescue Plan Act of 2021 permits employers to increase the amount of dependent care benefits under their plans that can be excluded from an employee’s income from $5,000 ($2,500 for married filing separately) to up to $10,500 ($5,250 for married filing separately). See section C of Notice
Internal Revenue Bulletin:
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Please note that Copy B and other copies of this form, which appear in black, may be downloaded, filled in, and printed and used to satisfy the requirement to provide the information to the recipient.
To order official IRS information returns such as Forms
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax forms.
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Under penalties of perjury, I declare that I have examined this return and accompanying documents, and, to the best of my knowledge and belief, they are true, correct, and complete.
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Send this entire page with the entire Copy A page of Form(s)
Do not send any payment (cash, checks, money orders, etc.) with Forms
Reminder
Separate instructions. See the 2022 General Instructions for Forms
Purpose of Form
Complete a Form
The SSA strongly suggests employers report Form
•
•File Upload. Upload wage files to the SSA you have created using payroll or tax software that formats the files according to the SSA’s Specifications for Filing Forms
When To File Paper Forms
Mail Form
Where To File Paper Forms
Send this entire page with the entire Copy A page of Form(s)
Social Security Administration
Direct Operations Center
Note: If you use “Certified Mail” to file, change the ZIP code to
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10159Y