Form W-3 Checklist – 2015 Tax Year
Purpose and Filing Requirements
Form W-3 transmits paper Copy A of Forms W-2 to the Social Security Administration for 2015 wage reporting. The 2015 instructions require machine-readable, non-photocopied originals and establish February 29, 2016, as the filing deadline for paper submissions.
The SSA provides two free e-filing alternatives through Business Services Online as preferred reporting methods. Electronic filers must submit Forms W-2 by March 31, 2016, which extends the paper filing deadline by one month.
Employer Identification and Verification
Verify your 2015 employer identification number matches on both Form W-3 and all attached Copy A Forms W-2. Confirm your EIN is valid and current with IRS records for this tax year.
The EIN must appear consistently on all employment tax forms you file, including Form 941, Form 943, Form 944, Form CT-1, or Schedule H. Any discrepancy between the EIN on Form W-3 and your employment tax returns will cause processing delays at the Social Security Administration.
Classification Requirements
- Select the accurate "Kind of Payer" box for 2015 based on the type of wages paid during the calendar year.
- Available options include 941, 943, 944, CT-1, Military, Household employer, Medicare government employee, or Third-party sick pay.
- Check the appropriate "Kind of Employer" box per the 2015 employment classification.
- Options include None apply, 501(c) non-governmental, State/local non-501(c), State/local 501(c), Federal government, or Third-party sick pay.
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.
Form Count and Wage Reconciliation
Confirm the total number of paper Forms W-2 Copy A pages being submitted matches the count stated in box c of Form W-3. Ensure no electronic forms are included in the paper submission, as mixing filing methods creates processing errors.
Complete all wage and tax boxes on Lines 1 through 19 by summing corresponding amounts from all attached Forms W-2 for 2015. Verify totals are mathematically accurate before transmission to prevent rejection by Social Security Administration processing systems.
Contact Information and Signature
Ensure your employer name, address, ZIP code, and contact information are current and legible on the form for 2015 IRS correspondence. Include your telephone number, fax number, and email address in the designated contact fields.
The form must be signed, dated, and titled by an authorized employer representative before submission. The signature certifies correctness under penalties of perjury for the 2015 wage and tax reporting to federal authorities.
Mailing Instructions
Mail the entire completed Form W-3 and all Copy A Forms W-2 together to the Social Security Administration at the address specified in the 2015 instructions. Do not send these forms to the IRS, as the SSA handles all wage reporting for social security and Medicare purposes.
Submit your forms by the 2015 deadline of February 29, 2016, for paper filers or March 31, 2016, for electronic filers. Do not include payment or photocopies with your submission, as these cause processing delays.
Electronic Filing Options
The 2015 form introduces two SSA-provided free e-filing options as alternatives to paper filing for improved accuracy and efficiency. The W-2 Online service allows employers to create up to 50 Forms W-2 at a time using fill-in forms through Business Services Online.
The File Upload feature accommodates employers filing more than 50 Forms W-2 by allowing wage file uploads formatted according to SSA specifications. Electronic submissions require completion by March 31, 2016, providing employers with an additional month beyond the paper filing deadline.
Electronic Submission Requirements
Employers who e-file Forms W-2 and W-3 with the SSA do not submit a separate paper Form W-3 to avoid duplicate processing. Business Services Online automatically generates Form W-3 based on your submitted Forms W-2 data for electronic filers.
This automatic generation ensures accurate totals and eliminates manual calculation errors that occur with paper filing. The SSA encourages all employers to e-file regardless of form volume to improve processing speed and accuracy.
Photocopies and Form Standards
The 2015 instructions explicitly state that photocopies are not acceptable for SSA submission and processing purposes. The form must comply with IRS machine-readable standards using official red-ink Copy A versions or approved substitute forms.
Only original paper copies printed on regulation stock are valid for SSA processing systems. Downloaded forms from IRS.gov are not acceptable as Copy A submissions because they lack the required scannable red-ink specifications.
Record Retention and Documentation
The 2015 instructions recommend employers retain copies of Form W-3 and Forms W-2 for four years for audit support and compliance documentation. Keep Copy D of Forms W-2 along with your copy of Form W-3 in your permanent employment tax records.
Maintain supporting documentation that substantiates the wage and tax amounts reported on these forms for the four-year retention period. The four-year retention requirement protects you during IRS examinations and SSA reconciliation procedures affecting employee social security credits.
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.
Third-Party Sick Pay Reporting
The 2015 form includes a specific checkbox for third-party sick payers and employees requiring proper classification. Third-party payers must check the appropriate box in both the "Kind of Payer" and "Kind of Employer" sections when applicable.
This classification applies when an insurance company or other third party pays sick pay to employees on behalf of employers. Proper classification ensures the correct allocation of Federal Insurance Contributions Act tax liability between the employer and third-party payer.
Extension Procedures
You may request an automatic extension of time to file Form W-2 with the SSA by sending Form 8809 to the designated address. You must request the extension before the due date of Forms W-2 to receive consideration for the additional filing time.
The extension grants an additional 30 days beyond the original February 29, 2016, deadline for approved requests. Extensions do not apply to furnishing Forms W-2 to employees, which remains February 1, 2016, regardless of filing extensions granted.
Form Assembly Requirements
Prepare and file Forms W-2 either alphabetically by employees' last names or numerically by employees' social security numbers for efficient processing. Do not staple or tape Form W-3 to the related Forms W-2, or staple individual Forms W-2 to each other.
These forms are machine-readable, and staple holes or tears interfere with Social Security Administration scanning equipment. Send the forms to the SSA in a flat mailing without folding to ensure successful machine processing.
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.
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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.
