Form W-3 Transmittal of Wage and Tax Statements – 2011 Tax Year
Purpose and Filing Requirements
Form W-3 serves as a cover sheet for paper Copy A Forms W-2 filed with the Social Security Administration. Employers must file this transmittal form whenever they submit paper wage reports for the 2011 tax year.
The form summarizes total wages and withholdings reported across all employee W-2 forms submitted. All paper forms must comply with IRS machine-readable standards to ensure proper processing by SSA systems.
Electronic and Paper Filing Options
The SSA enhanced its Business Services Online platform for 2011 to make registration and navigation easier for employers. This free electronic filing system offers two methods for submitting wage reports to the SSA.
W-2 Online allows employers to create and submit up to 20 forms per submission using fill-in forms. File Upload enables batch processing through payroll software for employers with more than 20 forms to file.
Filing Deadlines and Extensions
Paper Filing Deadline:
The deadline for filing paper Form W-3 with Copy A Forms W-2 falls on February 29, 2012, for the 2011 tax year. You must postmark your submission by this date when using standard U.S. Postal Service mail.
Certified Mail submissions require ZIP code 18769-0002 instead of the standard address. IRS-approved private delivery services must include "ATTN: W-2 Process, 1150 E. Mountain Dr." in the address and use ZIP code 18702-7997.
Electronic Filing Deadline:
Electronic filers receive an automatic extension to April 2, 2012, when submitting through Business Services Online. You do not need to request this extension separately or file any additional forms.
The extended deadline applies to all employers who file electronically through the SSA system. This automatic extension provides additional time for year-end processing and reconciliation activities.
Tax Year and EIN Verification
Verify the tax year printed on Form W-3 matches 2011 before filing your transmittal. All accompanying Copy A Forms W-2 must show identical year designation per official instructions.
Enter your employer's nine-digit EIN in box (e) exactly as shown on the last business tax return filed. Report any different EIN used during 2011 in box (h) and explain the transition.
Payer Classification Requirements
Kind of Payer Selection:
Select the single applicable box under "Kind of Payer" to identify the payroll tax form filed for 2011. Options include 941 for quarterly returns, Military for armed forces employers, 943 for agricultural employers, 944 for annual returns, CT-1 for railroad employers, or Household employer for domestic workers.
You must check only one box in this section. Multiple selections will cause processing delays or rejection of your transmittal form.
Kind of Employer Designation:
Check the corresponding "Kind of Employer" box as required by 2011 employment classification rules. The 2011 Form W-3 expanded this section to improve document matching compliance with five new checkboxes.
Available options include None apply, 501(c) tax-exempt organizations, State/local non-501(c) government entities, State/local 501(c) government entities, and Federal government employers. Check the "None apply" checkbox if none of the other categories describe your organization.
Form Counts and Wage Totals
Confirm box (c) "Total number of Forms W-2" reflects the exact count of paper Copy A forms being transmitted. This count must match SSA records for validation and processing purposes.
Complete all wage and tax totals in lines 1–19 using only figures from the Copy A W-2 forms enclosed. The 2011 instructions prohibit adjustments or estimates on the W-3 itself.
Contact Information and Signature Requirements
Provide the contact person's name, telephone number, email address, and fax number in the designated fields. The 2011 guidance requires at least one direct communication method for SSA inquiries.
Sign and date the form under the jurat declaration, affirming the accuracy of all enclosed Copy A forms under penalties of perjury. The signatory must be an authorized company officer or tax professional with authority to certify wage reports.
Document Preparation and Assembly
Recordkeeping Steps:
- Make one copy of the completed Form W-3 and retain it for your permanent business records.
- Keep this copy with Copy D (For Employer) of all W-2 forms for at least four years after filing.
- Assemble the original Form W-3 (entire page) with all original, uncut Copy A W-2 forms in sequence.
- Create a single package and do not staple or bind any documents together before mailing.
Filing Restrictions
Do not staple or bind the Form W-3 to the related Forms W-2 because these forms undergo machine reading. Staple holes or tears interfere with automated processing and scanning equipment.
Do not fold Forms W-2 and W-3 when mailing them to the SSA. Send the forms in a flat mailing to prevent damage during processing.
Mailing Address and Delivery Methods
Mail the package to the Social Security Administration Data Operations Center, Wilkes-Barre, PA 18769-0001, when using standard postal service. Change the ZIP code to 18769-0002 if you use Certified Mail for tracking purposes.
Private delivery services require adding "ATTN: W-2 Process, 1150 E. Mountain Dr." to the address and changing the ZIP code to 18702-7997. You must follow the specific addressing requirements for each delivery method to ensure proper routing.
Payment and Tax Deposit Procedures
Do not include any cash, checks, money orders, or payment instruments with the Form W-3 and W-2 package. The SSA accepts wage reports only and does not process employment tax deposits.
Send employment tax forms such as Form 941 or Form 943 with remittances to the IRS separately. Forms 1099 must also be sent to the IRS rather than the SSA.
Third-Party Reporting Agents
A transmitter or sender may sign Form W-3 for the employer only if authorized by a valid agency agreement under state law. The sender must write "For (name of payer)" next to the signature on paper Form W-3 submissions.
Use of a reporting agent or third-party payroll service provider does not relieve an employer of responsibility. Employers remain responsible for ensuring Forms W-2 are furnished to employees correctly and on time.
Household Employer Requirements
Household employers with only one employee must file Form W-3 to transmit Copy A of Form W-2. Check the "Hshld. emp." checkbox in box b when filing as a household employer.
You must have an EIN to file Form W-3, even for household employment. See Schedule H (Form 1040), Household Employment Taxes, and its separate instructions for additional guidance on household employer reporting obligations.
Need Help With Your Tax Filing?
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
We offer:
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Call now before filing: (888) 260-9441
Fast transcript pull available
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.
