Form W-3 Transmittal of Wage and Tax Statements — 2013 Tax Year
Purpose and Filing Method
Form W-3 transmits paper Copy A of Form(s) W-2 to the Social Security Administration for the 2013 tax year. The SSA strongly recommends electronic filing via W-2 Online or File Upload instead of paper submission for faster processing.
Paper filers must ensure all forms comply with IRS machine-readable standards, as the SSA rejects photocopies. You file this form only when submitting paper W-2 copies, not when using electronic SSA reporting methods.
Pre-Filing Verification
Confirm Filing Method
Verify that you are filing paper Copy A of Form(s) W-2 and have not already submitted electronically to the SSA. If you filed electronically through W-2 Online or File Upload, do not file Form W-3 with paper copies.
Electronic submissions through Business Services Online do not require a separate Form W-3 transmittal. Duplicate filing creates processing delays and reconciliation errors for your employee wage records.
Ensure Document Compliance
Confirm that Copy A of all Form(s) W-2 are original, machine-readable documents printed on approved paper stock. Photocopies and non-compliant copies will be rejected by the SSA without manual correction by the agency.
Machine-readable standards were strictly enforced for paper W-3 and W-2 forms during the 2013 tax year. Any deviation from approved document formats results in SSA rejection and requires resubmission with compliant forms.
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.
Completing Form W-3
Enter Employer Identification Information
- Complete all required boxes on Form W-3 using black ink or type for optimal machine readability.
- Enter your employer identification number (EIN) exactly as it appears on all accompanying paper W-2 forms.
- Verify the tax year (2013) matches identically on Form W-3 and all attached Copy A forms.
- Enter the establishment number if applicable to match the corresponding W-2 entries.
The employer identification information must match across all forms to prevent processing delays and ensure proper wage credit allocation. Inconsistent EINs or tax years trigger SSA rejection of the entire submission.
You must correct and resubmit rejected forms with accurate identification information. The SSA cannot process forms with mismatched employer data.
Select Kind of Payer Category
Complete box "b" (Kind of Payer) by selecting exactly one category based on the type of employment relationship reported. Choose from the following options: 941 (most employers), Military, 943 (agricultural employers), 944 (small employers), CT-1 (railroad employers), Household employee, or Medicare government employee.
Select only the single category that applies to the wages reported on the attached Forms W-2. Multiple selections or missing selections will cause processing delays.
Report Form Count and Wage Totals
Complete box "c" (Total number of Forms W-2) with the exact count of paper Copy A forms being transmitted. This count must equal the number of W-2 copies enclosed with Form W-3.
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.
Complete boxes 1 through 8 and boxes 10 through 19 by totaling corresponding entries from all attached Copy A Forms W-2. Ensure Social Security wages (box 3) and Medicare wages and tips (box 5) are accurately summed from all employee forms.
Signature and Submission Requirements
Execute Signature Block
Sign Form W-3 with an authorized officer's original signature, not a photocopy or facsimile of a signature. Enter the signer's title and the date of signature in the designated fields on the form.
Unsigned or undated forms will delay processing and may be returned to you for correction. The SSA requires an original signature to authenticate the wage and tax information reported for all employees.
Mail to Correct SSA Address
Mail the signed Form W-3 with the entire Copy A page(s) of Form(s) W-2 to the appropriate address. Send regular mail to Social Security Administration, Data Operations Center, Wilkes-Barre, PA 18769-0001, postmarked by February 28, 2014.
Use ZIP code 18769-0002 for Certified Mail submissions requiring tracking and delivery confirmation. Use ZIP code 18702-7997 for IRS-approved private delivery services such as Federal Express or UPS.
2013 Tax Year Filing Guidelines
Electronic Filing Options and Deadlines
The SSA provided two free electronic filing pathways for 2013: W-2 Online and File Upload through Business Services Online. The electronic submission deadline was March 31, 2014, which differed from the paper deadline of February 28, 2014.
Employers electing paper filing were discouraged from doing so due to longer processing times and higher rejection rates. Electronic filers received an additional month to submit wage reports compared to paper filers.
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.
Payment Restrictions
The 2013 instructions explicitly stated that no payments could accompany Forms W-2 and W-3 submissions. Do not send cash, checks, or money orders with your wage report forms to the SSA.
All payroll taxes must be remitted separately through established federal deposit mechanisms such as EFTPS. The SSA processes wage reports only and does not accept tax payments with Form W-3.
Record Retention Requirements
Retain a copy of the completed Form W-3 with Copy D (For Employer) of Forms W-2 for a minimum of four years. Calculate the retention period from the filing date or the due date of the form, whichever is later.
The IRS may request these records during audits or examinations of your employment tax returns. Proper record retention protects you in case of discrepancies or disputes regarding employee wage reports.
Single Form Filing Requirement
Form W-3 was required as a transmittal for even a single paper W-2 submitted for the 2013 tax year. You must complete and sign Form W-3 regardless of the number of employees reported.
The SSA cannot process paper Copy A forms without an accompanying Form W-3 transmittal. Electronic filers through Business Services Online did not file Form W-3 because the electronic system serves as the transmittal.
Compliance and Processing Standards
Machine-Readable Standards Enforcement
Machine-readable standards were strictly enforced for paper W-3 and W-2 forms during the 2013 tax year. Any deviation from approved document formats resulted in SSA rejection without manual correction by the agency.
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.
You must order official forms from the IRS or use approved software that produces compliant forms. Handwritten forms, photocopies, and forms printed on incorrect paper stock are automatically rejected.
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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.
