Form W-3 Transmittal of Wage and Tax Statements — 2010 Tax Year
Purpose and Filing Overview
Form W-3 transmits Copy A of paper Forms W-2 to the Social Security Administration for the 2010 tax year. Employers reporting wages must file W-3 by February 28, 2011, for paper submissions or March 31, 2011, for electronic submissions through the SSA's Business Services Online.
The 2010 form introduces Box 12b for HIRE Act exempt wages and tips, reflecting provisions of the Hiring Incentives to Restore Employment Act effective for wages paid after March 18, 2010, through December 31, 2010.
Filing Requirements and Year-Specific Instructions
- Verify your employer identification number and tax year "2010" appear on both Form W-3 and all attached Copy A Forms W-2 to prevent processing delays under 2010 SSA protocols.
- Complete all applicable boxes for 2010, including Boxes 1 through 14, which contain federal withholding and wage totals; Box 12b reports the total of Code CC amounts from Forms W-2 for wages qualifying under HIRE Act exemptions.
- Check the "Third-party sick pay" checkbox in Box b if you are a third-party sick pay payer or are reporting sick pay payments made by a third party; enter "Third-Party Sick Pay Recap" in Box 13 if you are filing recap Forms W-2 and W-3.
- Complete Box 14 if you are the employer and your employees had federal income tax withheld by third-party payers on sick pay payments; show the total income tax withheld by all third-party payers, even though this amount is already included in the Box 2 total.
- Ensure all Forms W-2 submitted with W-3 are filed using official IRS forms or acceptable substitute forms that comply with specifications in Publication 1141; photocopies downloaded from the IRS website cannot be filed with the SSA.
- File the entire Copy A page of Form W-2 with the entire page of Form W-3 to the Social Security Administration, Data Operations Center, Wilkes-Barre, PA 18769-0001, by the February 28, 2011, deadline for paper filers.
- Use ZIP code 18769-0002 if using certified mail or add "ATTN: W-2 Process, 1150 E. Mountain Dr." and use ZIP code 18702-7997 if using IRS-approved private delivery services.
- Do not staple or tape Form W-3 to the related Forms W-2, or staple Forms W-2 to each other, because these forms are machine-read and staple holes or tears interfere with machine reading.
- Do not fold Forms W-2 and W-3; send the forms to the SSA in a flat mailing to ensure proper processing.
- Make and retain a copy of the completed Form W-3 with Copy D of all Forms W-2 for your 2010 employer records; this copy serves as your proof of filing and must be kept for at least four years.
- Do not include payment such as cash, checks, or money orders with Form W-3 or W-2 filings; all payroll taxes for 2010 must be deposited separately through EFTPS or other authorized methods, and employment tax forms must be sent to the IRS.
Box Completion Requirements
Box a identifies a control number that serves as an optional field you may use for numbering the whole transmittal for your own organizational purposes. Box b identifies the kind of payer and requires you to check the box that applies to your business, such as 941, 943, 944, CT-1, Hshld. Emp., or Medicare govt. Emp.
Box 12a requires you to report the total of all deferred compensation amounts from box 12 of Forms W-2 using codes D through H, S, Y, AA, and BB. Box 12b requires you to report the total of all amounts shown with Code CC for HIRE exempt wages and tips from box 12 on Forms W-2.
2010 Year-Specific Changes and Guidance
● Box 12b (HIRE Act exempt wages and tips) newly appears on the 2010 Form W-3 to capture the total of Code CC amounts from Forms W-2 for wages paid to qualified employees under the Hiring Incentives to Restore Employment Act.
● Qualified employees were those hired after February 3, 2010, and before January 1, 2011, who met specific eligibility requirements, including certification on Form W-11.
● The HIRE Act payroll tax exemption applied to Social Security wages and tips paid after March 18, 2010, through December 31, 2010, exempting employers from the employer's share of Social Security tax.
● Employers report HIRE exempt wages using Code CC in box 12 of individual Forms W-2 with a maximum reportable amount of $106,800 per employee for the 2010 Social Security wage base.
Electronic Filing and Transmittal Requirements
Employers filing 250 or more Forms W-2 must file electronically with the SSA unless the IRS granted a waiver. Electronic filers use the Social Security Administration's Business Services Online to submit wage data through the W-2 Online service for up to 20 forms or File Upload for unlimited forms.
When you file Forms W-2 electronically using the SSA's online application, Form W-3 is automatically figured for you based on your Forms W-2 data, excluding state and local totals. You must not file the same returns on paper if you file electronically to avoid duplicate processing.
Paper Filing Organization
Prepare and file Forms W-2 either alphabetically by employees' last names or numerically by employees' Social Security numbers. If you file more than one type of employment tax form, group Forms W-2 of the same type with a separate Form W-3 for each type and send them in separate groups.
Send the entire Copy A page of Form W-2 with Form W-3 to the SSA, even if one of the Forms W-2 on the page is blank or void. The February 28, 2011, paper filing deadline and March 31, 2011, electronic deadline apply uniquely to 2010 tax year forms, and employers filing late may face penalties.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
