Form W-3 2017 Tax Year Checklist
Purpose and Filing Requirements
Form W-3 transmits Copy A of paper Forms W-2 to the Social Security Administration for the 2017 tax year. The 2017 instructions emphasize that photocopies are unacceptable and all forms must comply with Internal Revenue Service machine-readability standards.
Both paper and electronic filings must arrive at the Social Security Administration by January 31, 2018. Do not file Form W-3 when you submit Forms W-2 electronically to the Social Security Administration through W-2 Online or File Upload.
Unified Filing Deadline for 2017
The Protecting Americans from Tax Hikes Act of 2015 accelerated the Form W-2 and W-3 filing deadline beginning with the 2016 tax year. For the 2017 tax year, both paper and electronic Forms W-2 and W-3 are due to the Social Security Administration by January 31, 2018.
This unified deadline eliminates the previous extended deadline that electronic filers received in earlier years. All employers must submit wage and tax statements by the same January 31 deadline, regardless of filing method.
Employer Identification Verification
Verify that your employer identification number matches on both Form W-3 and all accompanying paper Copy A Forms W-2 for tax year 2017. Confirm the tax year "2017" prints clearly on the top-right corner of Form W-3 and each Form W-2 Copy A.
Enter the total number of Forms W-2 in box c on Form W-3 and ensure this count matches the actual number of Copy A pages you are transmitting. Complete boxes a through h, including control number, kind of payer, kind of employer, establishment number, employer identification number, employer name, address, and other employer identification number if applicable, using the same information that appears on the W-2 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.
Wage and Tax Totals
Calculate totals from all Forms W-2 and enter accurate amounts on the corresponding lines of Form W-3:
- Sum all wages, tips, and other compensation from box 1 across all Forms W-2 and enter the total on Form W-3 line 1.
- Sum the federal income tax withheld from box 2 across all Forms W-2 and enter the total on Form W-3 line 2.
- Calculate and enter total Social Security wages from box 3 and Social Security tax withheld from box 4 from all W-2 copies.
- Calculate and enter total Medicare wages and tips from box 5 and Medicare tax withheld from box 6 from all W-2 copies.
Sum all amounts carefully to ensure Form W-3 totals match the aggregate of all individual Forms W-2. Include totals for boxes 7 through 14 when applicable to your payer category, such as military employer, household employer, third-party sick pay, or nonqualified deferred compensation.
Complete state and local wage information in boxes 15 through 19 when your business operated in multiple states or localities during 2017. Verify all calculations before finalizing Form W-3 to avoid processing delays or correction notices from the Social Security Administration.
Code DD Reporting Requirements
Code DD reporting of employer-sponsored health coverage costs continued on the 2017 Form W-2 in Box 12 and must be totaled on Form W-3. This reporting requirement has been mandatory for most employers since the 2012 tax year and remained in effect for 2017.
The amount reported in Code DD is informational only and does not increase employee taxable income. Employers must include the total cost of coverage, including both employer and employee contributions to the health plan, when calculating Code DD amounts for 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.
Signature and Contact Information
Sign Form W-3 under penalties of perjury and enter your title and the date you sign the form. Provide complete employer contact information, including telephone number, fax number if available, and email address for Social Security Administration correspondence.
The authorized signature certifies that you have examined Form W-3 and accompanying Forms W-2 and declares the information is true, correct, and complete. Your contact information allows the Social Security Administration to reach you quickly if questions arise about your wage and tax statement submission.
Record Retention Guidelines
Make a copy of the completed Form W-3 and retain it with Copy D (For Employer) of all Forms W-2. The Internal Revenue Service recommends retaining these records for four years from the due date or filing date, whichever is later.
Proper recordkeeping supports your ability to respond to employee inquiries, verify wage and tax information, and provide documentation during audits. Store copies in a secure location where they remain accessible throughout the retention period for reference and compliance purposes.
Machine-Readability Standards
The 2017 instructions explicitly state that photocopies of Forms W-3 and W-2 are not acceptable for submission. All forms must meet Internal Revenue Service machine-readability standards to ensure accurate processing by the Social Security Administration.
Use only official red-ink forms obtained directly from the Internal Revenue Service or authorized suppliers. Do not fold, staple, or otherwise damage Form W-3 or any Copy A pages of Forms W-2 during preparation or mailing to preserve scanning quality.
Tax Cuts and Jobs Act Considerations
Form W-3 for 2017 contains no modifications related to the Tax Cuts and Jobs Act provisions enacted in December 2017. Significant Form W-2 reporting changes from the Tax Cuts and Jobs Act did not take effect until the 2018 tax year.
Employers filing 2017 Forms W-2 and W-3 follow the standard procedures and reporting requirements established before the Tax Cuts and Jobs Act became law. The 2017 forms reflect pre-Tax Cuts and Jobs Act wage and tax reporting rules without any adjustments for subsequent legislative changes.
Electronic Filing Options
Electronic submission via W-2 Online or File Upload must occur by January 31, 2018, the same deadline as paper filings. The Social Security Administration's Business Services Online platform provides free electronic filing options for employers.
W-2 Online accommodates employers filing up to 50 Forms W-2, while File Upload accepts formatted files from payroll software. Electronic filers do not submit Form W-3 because the electronic system incorporates transmittal information directly into the submission process, eliminating the need for a separate transmittal form.
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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.
