Form W-3 Transmittal of Wage and Tax Statements – 2012 Tax Year Checklist
Purpose and Filing Method
Form W-3 transmits Copy A of paper Forms W-2 to the Social Security Administration for the 2012 tax year. Employers filing paper copies must mail Form W-3 with all W-2 Copy A pages by February 28, 2013, to the Social Security Administration Data Operations Center in Wilkes-Barre, Pennsylvania.
The Social Security Administration strongly encourages electronic filing through W-2 Online or File Upload, with electronic submissions due by April 1, 2013. All forms must be machine-readable and comply with Internal Revenue Service standards, and photocopies are not acceptable for submission.
Electronic Versus Paper Filing
Verify that you have not filed Forms W-2 electronically with the Social Security Administration before preparing Form W-3 for paper submission. When you complete an electronic submission, do not file paper Form W-3 because the transmittal form applies only to paper Copy A submissions.
The Social Security Administration's Business Services Online platform offers two free electronic filing methods for the 2012 tax year: W-2 Online for up to 50 forms at a time and File Upload for payroll software formatted to Social Security Administration specifications. Electronic submissions provide an extended filing deadline of April 1, 2013, compared to the February 28, 2013, deadline for paper submissions.
Required Form W-3 Information
Complete all required fields on Form W-3 to ensure proper processing of your wage and tax statements:
- Box a: Control number for internal tracking purposes
- Box b: Kind of Payer designation
- Box c: Kind of Employer classification and total number of Forms W-2
- Box d: Employer Identification Number and establishment number
Confirm that all wage and tax totals on Form W-3 match exactly the sum of corresponding lines from all paper Copy A Forms W-2 you are transmitting for 2012. Ensure Form W-3 shows the correct tax year of 2012 and displays your Employer Identification Number consistently on both the transmittal form and all attached W-2 Copy A pages.
An authorized officer or preparer must sign Form W-3 with title and date, and the declaration must state examination of documents under penalties of perjury.
Payment and Deposit Procedures
Do not submit any payment, such as cash, checks, or money orders, with Forms W-2 and Form W-3 when filing your wage statements. Wage withholding deposits are reported separately through the Employment Tax Deposit System and follow different filing procedures from wage statement transmittals.
The Social Security Administration processes wage and tax information but does not collect tax payments through the Form W-3 submission process. Employers must continue to make all required employment tax deposits through established electronic deposit procedures throughout the year.
Record Retention Requirements
Prepare one copy of completed Form W-3 for your employer records and retain it with Copy D of Forms W-2. The Internal Revenue Service recommends retaining these records for four years from the filing date or due date, whichever is later.
Proper recordkeeping supports your ability to respond to employee inquiries, correct errors, and provide documentation during audits. Maintain copies in a secure location where they remain accessible for the full retention period.
Mailing Addresses and Delivery Options
Mail the entire Form W-3 page with entire Copy A page or pages of all Forms W-2 to the Social Security Administration Data Operations Center, Wilkes-Barre, PA 18769-0001, for standard postal delivery.
Use ZIP code 18769-0002 when filing via Certified Mail to ensure proper routing and processing of your wage statements.
Employers using Internal Revenue Service-approved private delivery services must use ZIP code 18702-7997 and include “ATTN: W-2 Process, 1150 E. Mountain Dr.” in the address line. Publication 15 (Circular E), Employer's Tax Guide, provides the current list of approved private delivery services for 2012 tax year filings.
Form Preparation and Submission Standards
Ensure all forms meet machine-readable standards required by the Social Security Administration for efficient processing of wage data. Do not fold, staple, or otherwise damage Form W-3 or any Copy A pages of Forms W-2 during preparation or mailing.
Use only original red-ink forms obtained from the Internal Revenue Service or authorized form suppliers, as photocopies and reproductions do not meet scanning requirements. Verify that all printed information appears clearly and legibly within designated boxes without overlapping or obscuring critical data fields.
Electronic Filing Through Business Services Online
The Social Security Administration's Business Services Online platform provides free electronic filing options for employers who want to avoid paper submission delays and costs. W-2 Online accommodates employers with 50 or fewer Forms W-2 per session and allows direct data entry through a secure web interface.
File Upload accepts formatted files from payroll software that complies with Social Security Administration specifications for electronic wage reporting. Both electronic methods require employer registration with Business Services Online and use of secure login credentials to protect wage data during transmission.
Filing Deadline Summary
Paper Forms W-2 with Form W-3 must reach the Social Security Administration Data Operations Center by February 28, 2013, regardless of the mailing method chosen. Electronic submissions through W-2 Online or File Upload receive an extended deadline of April 1, 2013, providing additional time for employers who choose electronic filing.
Plan your filing timeline to allow for postal delivery delays, private delivery service transit times, or potential electronic transmission issues. Missing the applicable deadline may result in penalties based on the number of late forms and the duration of the delay.
Form W-3 Filing Restrictions
File Form W-3 only when you submit a paper copy of Forms W-2 to the Social Security Administration. Do not file Form W-3 alone without accompanying W-2 Copy A pages, as the transmittal form serves no purpose without the underlying wage statements.
Do not file Form W-3 for electronically submitted W-2 data because electronic filing systems incorporate transmittal information directly into the submission process. Employers who file both paper and electronic W-2s for different employees must prepare separate transmittals using Form W-3 for paper submissions only.
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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.
