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Internal Revenue Service (IRS) · United States (federal)

Form W-3: Transmittal of Wage and Tax Statements

Current revision: 2026 (checked on irs.gov, Oct 28, 2026)

Prepare the 2026 Form W-3 that sends paper W-2s to the SSA: kind of payer, totals and signature. Due February 1, 2027; e-filers don't send one.

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Form

W-3

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
2026

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form W-3 is for

Form W-3 is the cover sheet that sends paper Copy A of your Forms W-2 to the Social Security Administration, with totals from all of them. The irs.gov PDF is the 2026 form, and it says to mail it with the W-2s by February 1, 2027. If you e-file W-2s through SSA Business Services Online, you don't send a W-3; BSO creates it for you. The irs.gov copy is for preparing totals and your records, not for filing.

Form W-3 deadlines, 2027 filing season

  1. Form W-3 with paper Copy A of Forms W-2 to the SSA Source: irs.gov

Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.

Fill it here

From irs.gov to your filled copy

  1. 1

    Fetched from irs.gov

    The agency's own, current PDF — not a retyped copy.

  2. 2

    Opens in the editor

    Fillable fields work as they are; on a flat page you type with text boxes.

  3. 3

    Your filled copy

    Download, print, sign or send it — the original stays untouched.

Who files it

  • Employers filing paper Copy A of Forms W-2
  • Household employers, even with one W-2
  • Payroll providers filing paper W-2s for a client
  • Employers with more than one kind of W-2 (for example, 941 and 943 employees), one W-3 for each kind

What you need

  • All completed 2026 Forms W-2 for this batch (don't count VOID forms)
  • Your EIN and name as on your Forms 941, 943, 944, CT-1 or Schedule H
  • Any other EIN you used on 2026 employment tax returns
  • A contact person, phone, fax and email for SSA questions
  • Your four 2026 Forms 941 (or Form 944) to reconcile totals

Line by line

How to fill out Form W-3

  1. 1

    Box b — Kind of payer and employer

    Check one kind of payer (941, Military, 943, 944, CT-1, Hshld. emp. or Medicare govt. emp.) and one kind of employer. Check third-party sick pay too if it applies.

  2. 2

    Boxes a and c–h — Count and identity

    Box a is an optional control number. Enter the number of W-2s you are sending (c), an optional establishment number (d), your EIN (e), name (f), address (g) and any other EIN used this year (h).

  3. 3

    Contact details

    Add a contact person, phone, fax and email so the SSA can reach you about errors.

  4. 4

    Boxes 1–11 — Totals

    Enter the totals of boxes 1–8, 10 and 11 from the W-2s you are sending. Leave box 9 empty.

  5. 5

    Boxes 12a–14

    Box 12a is the total of deferred compensation codes D–H, S, Y, AA, BB and EE only; codes such as DD, TP and TT aren't totaled here. Leave box 13 blank. Box 14 is income tax withheld by a third-party sick pay payer.

  6. 6

    Boxes 15–19 — State and local

    Enter the state and your state ID, or an X if the W-2s cover more than one state. Then total state and local wages and tax.

  7. 7

    Reconcile and sign

    Check that boxes 2, 3, 5 and 7 agree with your 2026 Forms 941 or 944. Sign, date and enter your title.

Common Form W-3 mistakes

  • Mailing the W-3 printed from irs.gov, which the SSA can't scan.
  • Sending a paper W-3 after you already e-filed the W-2s.
  • Totals that don't match the W-2s sent with it or the year's Forms 941.
  • Checking more than one kind of payer, or mixing kinds of W-2 under one W-3.
  • Stapling or folding the W-3 and W-2s, which the SSA machine-reads.

Where to send it

Mail the official red Form W-3 with the full page of Copy A of your W-2s by February 1, 2027 to Social Security Administration, Direct Operations Center, Wilkes-Barre, PA 18769-0001 (ZIP 18769-0002 for Certified Mail). Photocopies and the irs.gov printout aren't accepted; order official forms at https://www.irs.gov/businesses/order-paper-information-returns-and-employer-returns. Send no payment. If you e-file through SSA Business Services Online (https://www.ssa.gov/bso/), don't send a W-3.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form W-3: questions people ask

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

No. The form says not to file it for W-2s submitted electronically. SSA Business Services Online builds the W-3 from your W-2s.

Can I mail the W-3 I printed from irs.gov?

No. The attention page says the online version isn't scannable and a penalty may apply. Use the official red form from the IRS, or e-file.

Who can sign Form W-3?

The employer, or an agent authorized by an agency agreement. On paper, an agent writes "For (name of payer)" next to the signature.

Why don't my W-3 totals match Form 941?

The IRS compares boxes 2, 3, 5 and 7 with your four Forms 941. Valid reasons for differences exist, such as prior-year adjustments, but keep your reconciliation in case the IRS or SSA asks.

How long should I keep a copy?

The IRS recommends keeping a copy of Form W-3 with Copy D of the W-2s for at least 4 years.