Form W-3 (2014) Paper Filing Checklist
Filing Purpose and Requirements
Form W-3 Transmittal of Wage and Tax Statements accompanies paper Copy A of Form W-2 submissions to the Social Security Administration for the tax year 2014. You must file Form W-3 only when submitting paper Copy A forms, and you must not file Form W-3 if you submitted Forms W-2 electronically to the Social Security Administration.
The paper filing deadline is March 2, 2015, while electronic submissions via W-2 Online or File Upload must be completed by March 31, 2015. The Social Security Administration prefers electronic submission for faster processing and immediate confirmation of receipt.
Employer Identification and Classification
Verify your employer identification number matches all attached paper Copy A Forms W-2 before filing. Confirm both Form W-3 and all Forms W-2 show tax year 2014 explicitly in the designated fields.
Enter your establishment number in Box d if you operate multiple establishments; leave this box blank if you operate under a single establishment. Report Box h (Other EIN used this year) only if you operated under a different employer identification number during 2014; leave blank if you used a single EIN all year.
Kind of Payer and Employer Designation
Payer Classification
- Check exactly one box under "Kind of Payer" based on your 2014 employment tax return classification.
- Select 941 if you filed Form 941 quarterly employment tax returns during 2014.
- Choose 943 if you employed agricultural workers and filed Form 943 annual returns.
- Mark 944 if you qualified for and filed Form 944 annual employment tax returns.
- Check the Military if you report wages for military service members under special provisions.
- Select CT-1 if you report railroad retirement taxes under Railroad Retirement Tax Act provisions.
- Mark Household employer if you paid household employee wages requiring Schedule H reporting.
Check applicable box or boxes under "Kind of Employer" to identify your organization type. Select "None apply" if you do not operate as a tax-exempt organization, state or local government entity, or federal government agency.
Mark "501(c) non-governmental" for tax-exempt organizations not operating as governmental entities. Choose "State/local non-501(c)" for state or local government entities that do not hold 501(c) tax-exempt status, or select "State/local 501(c)" for state or local government entities with tax-exempt status under section 501(c).
Form Completion Standards
Enter the total number of Forms W-2 in Box c by counting only paper Copy A forms you transmit with this Form W-3. Record your employer's complete name, address, and ZIP code exactly as shown on Internal Revenue Service records to ensure proper processing.
Include your employer's contact person's telephone number in the designated field to facilitate Social Security Administration communication regarding filing questions. Provide fax number and email address in the optional fields if you wish to receive correspondence through these channels.
Mathematical Verification Process
Verify that the wage and tax totals in Boxes 1 through 19 match the sum of corresponding amounts from all attached paper Forms W-2. Use a calculator to confirm the mathematical accuracy of all totals before filing to prevent processing delays and penalty assessments.
Each box total on Form W-3 must equal the sum of amounts reported in the same box across all attached Copy A Forms W-2. Mathematical errors require correction before submission and may result in the Social Security Administration's rejection of your entire wage report submission.
Signature and Documentation Requirements
Sign Form W-3 under penalties of perjury to certify the accuracy and completeness of all reported information. Include the preparer's title and completion date in month/day/year format on the signature line.
Make and retain a copy of completed Form W-3 with Copy D (For Employer) of all Forms W-2 for your 2014 employer records. The Internal Revenue Service recommends retaining these records for four years from the filing date for audit and verification purposes.
Mailing Instructions
Paper Submission Requirements
- Mail the entire Form W-3 page with the entire Copy A page or pages of Forms W-2 to the Social Security Administration.
- Send documents to Data Operations Center, Wilkes-Barre, PA 18769-0001 by March 2, 2015.
- Use the certified mail address ZIP 18769-0002 if you prefer delivery confirmation service.
- Select an Internal Revenue Service-approved private delivery service per Publication 15 if not using the United States Postal Service.
All paper forms must comply with Internal Revenue Service machine-readable standards for proper scanning and processing. Photocopies of Forms W-2 and W-3 are not acceptable for Social Security Administration submission.
You must use original pre-printed forms ordered from the Internal Revenue Service or approved substitute forms meeting specifications. Forms that do not meet scanning requirements will be rejected and returned for proper resubmission.
Payment Processing Instructions
Do not send any payment, including cash, checks, or money orders with Forms W-2 and W-3 to the Social Security Administration. Remit all employment tax payments separately through proper Internal Revenue Service or Social Security Administration payment channels according to your deposit schedule.
Form W-3 serves only as a transmittal document for wage reporting and does not function as a payment voucher. Employers must follow Electronic Federal Tax Payment System requirements or other authorized payment methods for timely tax deposit compliance.
Control Number and Official Use
Enter the control number in Box a only if you assign control numbers for internal tracking purposes; otherwise, leave this box for Social Security Administration official use only. The Social Security Administration may use this box to apply processing codes or batch numbers during wage report handling.
You may assign sequential control numbers to Forms W-2 and reference the same number on Form W-3 for your record-keeping system. This optional field helps employers maintain correspondence with the Social Security Administration regarding specific wage report submissions.
Electronic Filing Alternative
The Social Security Administration strongly encourages electronic filing through the W-2 Online service or the File Upload options for faster processing. Electronic filers receive immediate confirmation of receipt and can correct errors before final submission.
The electronic filing deadline of March 31, 2015, provides additional time compared to the paper filing deadline of March 2, 2015. You must file electronically if you submit 250 or more Forms W-2 for tax year 2014, and voluntary electronic filing is available regardless of the number of forms you submit.
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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.
