Form W-3 Transmittal of Wage and Tax Statements: A Complete Guide for 2019

What the Form Is For

Form W-3 is the "cover sheet" you send to the Social Security Administration (SSA) when you submit paper copies of your employees' W-2 forms. Think of it as the transmittal letter that accompanies all the individual wage statements you prepared for your workers during 2019.

If you're an employer who paid wages and issued W-2 forms to your employees, you cannot simply mail those W-2s to the SSA by themselves. Form W-3 acts as a summary document that totals all the wage and tax information from those individual W-2s and tells the SSA important details about your business—such as what type of employer you are (regular business, household employer, agricultural, etc.) and which employment tax forms you filed during the year.

The form itself is just one page, but it contains critical information: total wages paid to all employees, total federal income tax withheld, total Social Security and Medicare wages, and the corresponding taxes. It also includes your employer identification number (EIN), company name, address, and contact information. The SSA uses Form W-3 to verify that the total amounts on all your W-2s match what you reported on your quarterly employment tax returns throughout the year.

Important note: Form W-3 is only required when you file paper copies of W-2s. If you file your W-2s electronically through the SSA's Business Services Online system, you don't file a separate W-3—the electronic system generates the transmittal information automatically.

When You’d Use It (Including Late and Amended Filings)

For the 2019 tax year, Form W-3 and all accompanying W-2s were due to the SSA by January 31, 2020—the same deadline whether you filed on paper or electronically. This deadline applies even if you only had one employee. You should have mailed your forms well before this date to ensure they arrived on time, as postmark dates matter for penalty calculations.

Late Filings

If you missed the January 31, 2020 deadline, you should still file as soon as possible. The SSA doesn't reject late forms—they process them, but you may face penalties from the IRS that increase the longer you wait. Extensions of time to file W-3 and W-2 with the SSA are not automatic and are only granted in extraordinary circumstances (natural disasters, fires destroying records, catastrophes). To request an extension, you must file Form 8809 before the original due date, and even if approved, you typically receive only a 30-day extension.

Amended/Corrected Filings

If you discover errors after filing your 2019 Form W-3 and W-2s—such as incorrect wage amounts, wrong Social Security numbers, or miscalculated taxes—you must file corrected forms. For corrections, you use Form W-3c (Transmittal of Corrected Wage and Tax Statements) along with Form W-2c (Corrected Wage and Tax Statement) for each affected employee. There's no specific deadline for corrections, but you should file them as soon as you discover the error to avoid complications for your employees' tax returns and Social Security earnings records. Never write "corrected" or "amended" on the original Form W-3 or W-2—always use the official W-3c and W-2c correction forms.

Business Termination

If you terminated your business during 2019, you must still file Form W-3 and W-2s within 30 days of paying final wages, or by January 31, 2020, whichever comes first.

Key Rules and Requirements for 2019

Several important rules governed Form W-3 filing for the 2019 tax year:

Electronic Filing Threshold

If you had 250 or more W-2 forms to file, you were required to file electronically—paper filing was not permitted unless you obtained a waiver by submitting Form 8508 at least 45 days before the due date. For employers below this threshold, electronic filing was strongly encouraged but optional.

What to Include

Form W-3 must include the totals from all W-2s you're transmitting. You calculate these totals by adding up each box from all your W-2 forms—total wages in box 1, total federal income tax withheld in box 2, total Social Security wages in box 3, and so on. These totals must match exactly with what you reported on your quarterly Form 941s or your annual Form 943, 944, or CT-1 (depending on your employer type).

Proper Identification

Your employer identification number (EIN) must be correct and formatted as XX-XXXXXXX. Each employee's Social Security number (SSN) on the W-2s must be complete—you cannot truncate or abbreviate SSNs. Using incorrect EINs or SSNs is one of the most common errors and can delay processing or result in penalties.

Kind of Payer/Employer Boxes

You must check the appropriate boxes in section "b" of Form W-3 to indicate what type of employer you are (such as filing Form 941 quarterly returns, being a household employer, agricultural employer, etc.) and whether any special circumstances apply (third-party sick pay, for example).

Physical Requirements for Paper Forms

If filing by mail, you must use red-ink scannable Copy A forms—you cannot download and print Copy A from IRS.gov on your regular printer and mail it to the SSA. Those downloaded forms are for informational purposes only. You also cannot staple, fold, or damage the forms, as they're machine-read. Send them in a flat mailing envelope.

Where to Mail

Paper Forms W-3 and W-2 Copy A go to: Social Security Administration, Direct Operations Center, Wilkes-Barre, PA 18769-0001. If using certified mail, use ZIP code 18769-0002. Do not send any payments with these forms.

Step-by-Step (High Level)

Here's how to complete and file Form W-3 for 2019:

Step 1: Prepare All Your W-2 Forms First

Before you can fill out Form W-3, you need to have completed all your employees' W-2 forms. Make sure each W-2 accurately reflects wages paid and taxes withheld during 2019.

Step 2: Calculate Your Totals

Add up all the amounts from every W-2 you prepared. For example, add all the amounts in box 1 (Wages, tips, other compensation) from every W-2 to get your total for box 1 on Form W-3. Repeat this process for boxes 2 through 12a on the form. Use a calculator or spreadsheet to ensure accuracy—mistakes here will raise red flags with the SSA.

Step 3: Complete the Employer Information Section

Fill in your EIN in box e, your company's legal name in box f, and your complete mailing address in box g. Provide a contact person's name, phone number, and email address at the bottom of the form—this helps if the SSA needs to reach you about any issues.

Step 4: Check the Appropriate Boxes

In section b, check one box under "Kind of Payer" (most businesses check "941" if they file quarterly employment tax returns) and check one box under "Kind of Employer" if applicable (such as "501c non-govt." for nonprofit organizations). If none apply, check "None apply."

Step 5: Enter Additional Information

Fill in box c with the total number of W-2 forms you're transmitting. If you use a separate establishment number for tracking purposes, enter it in box d. Most small businesses leave box d blank.

Step 6: Review and Sign

Carefully review all entries for accuracy. Compare your totals to your quarterly 941 forms or annual employment tax return. Sign and date the form at the bottom—only authorized persons can sign (owners, officers, or agents with proper authorization).

Step 7: Organize and Mail (If Filing on Paper)

Attach Copy A of all your W-2 forms behind Form W-3. Do not staple them together—use a paper clip or rubber band. Arrange the W-2s either alphabetically by employee last name or numerically by Social Security number. Mail everything in a flat envelope to the SSA address.

Step 8: Distribute Employee Copies

Give Copies B, C, and 2 of each W-2 to your employees by January 31, 2020. Keep Copy D for your records along with a copy of Form W-3 for at least four years.

Common Mistakes and How to Avoid Them

Based on IRS guidance, here are the most frequent errors employers make with Form W-3 and how to prevent them:

Mistake #1: Downloading and Printing Copy A from IRS.gov

The SSA will reject printed copies of Form W-3 and W-2 Copy A because they lack the red ink required for machine scanning. Solution: Order official forms from the IRS or use the SSA's electronic filing system instead.

Mistake #2: Mismatched Totals

The totals on Form W-3 don't match the sum of all the W-2s attached, or they don't match the quarterly employment tax returns filed during the year. Solution: Use a spreadsheet to carefully add up each box from all W-2s. Cross-check these totals against your Form 941s (or 943/944) before filing.

Mistake #3: Wrong or Missing EIN or SSNs

Using an incorrect employer identification number, entering an employee's SSN where the EIN should go, or truncating employees' Social Security numbers. Solution: Double-check your EIN from your original IRS assignment letter. Verify each employee's SSN using the SSA's verification service.

Mistake #4: Incorrect "Kind of Payer" Selection

Checking the wrong box in section b can cause processing delays. Solution: Most businesses file Form 941 quarterly, so they should check "941." Agricultural employers check "943." Household employers check "Hshld. emp." Review the instructions carefully if you're unsure.

Mistake #5: Missing Decimal Points and Cents

Entering whole dollar amounts without cents (e.g., writing "50000" instead of "50000.00") or omitting the decimal point entirely. Solution: Always include cents in every money field, even if the cents are .00. Use black ink and 12-point Courier font if possible for clarity.

Mistake #6: Stapling, Folding, or Damaging the Forms

These forms are machine-read, and any damage interferes with processing. Solution: Use paper clips only, mail in a flat envelope, and handle forms carefully to avoid tears or marks.

Mistake #7: Filing Form W-3 Alone or with the Wrong Forms

Some employers file Form W-3 without attaching W-2s, or they attach employee copies instead of Copy A. Solution: Always attach Copy A (the perforated red-ink version) of every W-2. Keep the employee copies separate for distribution to your workers.

What Happens After You File

Once the SSA receives your Form W-3 and W-2s, several things happen:

Processing and Verification

The SSA scans and processes your forms, typically within a few weeks to a few months depending on filing volume. They match the wage and tax information to your quarterly employment tax payments reported on Forms 941 (or 943/944). They also post the wage and Social Security tax information to each employee's individual earnings record, which determines future Social Security benefits.

Error Notifications

If the SSA finds problems—such as mismatched totals, invalid SSNs, or missing information—they will send you a notice by mail or email requesting corrections. Common triggers for rejection include reporting Medicare wages less than Social Security wages (when they should be equal or higher) or reporting taxes withheld with zero wages.

IRS Information Sharing

The SSA shares the wage and tax data with the IRS, which uses it to verify employees' individual income tax returns. When your employees file their 2019 Form 1040s, the IRS compares what they report to what you reported on their W-2s.

Penalties for Late or Incorrect Filing

If you filed late or incorrectly, you may receive a penalty notice from the IRS. For 2019 returns (filed in 2020), penalties for late filing ranged from $50 to $280 per form depending on how late you filed, with higher penalties if the IRS determines you intentionally disregarded the rules. Small businesses (with average annual gross receipts of $5 million or less for the three most recent tax years) faced lower maximum penalties.

Record Retention

You should keep your copy of Form W-3 and Copy D of all W-2s for at least four years from the due date or payment of the tax, whichever is later. The IRS or SSA may contact you during this time if discrepancies arise.

If you discover errors after filing, don't wait for the SSA to contact you—file Form W-3c and W-2c corrections immediately to minimize complications for your employees.

FAQs

1. Do I need to file Form W-3 if I only have one employee?

Yes. Any employer required to file W-2s must also file Form W-3 to transmit them to the SSA, even if you only have a single employee. The only exception is if you file electronically—the electronic system generates the transmittal information automatically without requiring a separate W-3.

2. Can I file Form W-3 and W-2s electronically for free?

Yes. The SSA's Business Services Online (BSO) system is completely free and allows you to create, save, print, and submit up to 50 W-2 forms at a time using online fill-in forms. For more than 50 forms, you can upload wage files. The system automatically generates your Form W-3 transmittal information.

3. What if I discover an error after January 31, 2020—how do I correct it?

File Form W-3c (Transmittal of Corrected Wage and Tax Statements) along with Form W-2c (Corrected Wage and Tax Statement) for each affected employee. Send these to the same SSA address as your original forms. You must also give your employees copies of the corrected W-2c forms. There's no specific deadline, but file as soon as you discover the error.

4. I'm a household employer with just a nanny—do I use regular Form W-3?

Yes, you use the standard Form W-3, but you must check the "Hshld. emp." box in section b (Kind of Payer). Household employers should also refer to Publication 926, Household Employer's Tax Guide, and file Schedule H with their personal Form 1040 for employment taxes.

5. What's the penalty for filing Form W-3 late for 2019?

Penalties varied based on how late you filed. If you filed within 30 days after January 31, 2020, the penalty was $50 per W-2 form. Filing 31 days to August 1, 2020 (more than 30 days late but before August 1) increased the penalty to $110 per form. Filing after August 1, 2020 or not filing at all resulted in $280 per form. Small businesses with average annual gross receipts of $5 million or less faced lower maximum total penalties. Intentional disregard resulted in much higher penalties—at least $550 per form with no maximum limit.

6. Can someone else sign and file Form W-3 for me?

Yes. An authorized agent can sign and file Form W-3 on your behalf if they have proper authorization under state law (which can be oral, written, or implied). They must write "For [your company name]" next to their signature on paper forms. However, you as the employer remain ultimately responsible for ensuring forms are filed correctly and on time.

7. I use a payroll service that files electronically—do I still need to do anything with Form W-3?

If your payroll service files your W-2s electronically with the SSA, you do not need to file a separate Form W-3—the electronic filing includes the transmittal information automatically. However, confirm with your payroll service that they're handling the SSA filing (not just printing the forms for you to mail). You should still keep records showing what was filed and copies of all employee W-2s for at least four years.

For More Information

All official IRS forms, instructions, and publications referenced in this guide are available at IRS.gov. For the 2019 tax year specifically, see the 2019 General Instructions for Forms W-2 and W-3 and the 2019 Form W-3.