Form W-3 Transmittal of Wage and Tax Statements—2018 Tax Year Checklist
Purpose and Filing Context
Form W-3 transmits paper Copy A of Form(s) W-2 to the Social Security Administration for 2018 wage and tax reporting. Under TCJA (2018–2025), employers must ensure all W-2 boxes reflect updated withholding calculations based on new tax brackets and rates that became effective January 1, 2018.
This form is required only for paper filings, as electronic submissions bypass the W-3 requirement entirely. Form W-3 itself carries no line changes from 2017, but employers must account for wage and withholding differences caused by TCJA rate reductions and bracket adjustments.
Tax Year and Employer Identification
Verify Tax Year and TCJA Compliance
Confirm the 2018 tax year appears on both the Form W-3 header and all attached Copy A Form(s) W-2. TCJA wage withholding adjustments effective in 2018 must be reflected in box 2 (Federal income tax withheld) using 2018 tax tables, not prior-year calculations.
Employers were required to update W-4 withholding elections during 2018 to align with revised rates. Box 1 (wages, tips, other compensation) and box 2 totals must reflect the TCJA rate reductions and bracket adjustments applied throughout the 2018 calendar year.
Enter Employer Identification Information
Verify your Employer Identification Number (EIN) matches on Form W-3, and all Copy A Forms W-2 for consistency. Report any EIN changes used during 2018 in box h ("Other EIN used this year") with a complete explanation.
Complete all required payer identification fields, including employer name, address, ZIP code, establishment number, and employer contact information such as telephone, fax, and email. No field may be left blank if the information exists in your records.
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 Aggregation
Calculate and Report Totals
- Aggregate all 2018 wage and tax totals from each attached Form W-2 Copy A.
- Enter the aggregated totals in Form W-3 lines 1 through 19.
- Ensure box c (total number of Forms W-2) matches the actual count of Copy A pages included in your mailing.
- Cross-reference each box total against your payroll records to confirm accuracy before submission.
The aggregation process requires you to sum corresponding boxes from all employee W-2 forms. Double-check your calculations to prevent SSA rejection of the filing.
Any discrepancies between Form W-3 totals and the sum of attached W-2 forms will trigger processing delays. The SSA cannot accept filings with mathematical errors or mismatched totals.
Payer and Employer Classification
Select Payer and Employer Type
Select the appropriate "Kind of Payer" checkbox based on your 2018 employment classification: 941, 943, 944, CT-1, or Military. Select the appropriate "Kind of Employer" checkbox: none apply, 501c non-government, State/local non-501c, State/local 501c, Federal government, or Third-party sick pay.
Only one payer type and one employer type may be marked on Form W-3. Multiple selections will cause SSA processing delays and potential rejection of your filing.
Report Third-Party Sick Pay
Verify the third-party sick pay indicator in box 13 is checked only if you reported third-party sick pay wages in box 13 of any attached Form W-2. Cross-reference box 14 (income tax withheld by payer of third-party sick pay) totals to ensure consistency.
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 requires coordination between the employer and the third-party payer. You must accurately report all third-party sick pay amounts to prevent employee Social Security and Medicare wage discrepancies.
Signature and Submission Requirements
Execute Signature Block
Sign and date Form W-3 under penalties of perjury with your actual signature. An authorized officer or responsible employee must sign the form in the designated signature field.
Insert the signer's title in the title field to identify their authority. The signature date should be the actual date when the authorized person signs the form, which can be in 2018 or before the January 31, 2019, filing deadline.
Prepare for Mailing
Use unfolded, machine-readable copies of all forms, as photocopies are prohibited by the 2018 General Instructions for Forms W-2 and W-3. Do NOT staple Form W-3 to Copy A pages, as staples damage machine-readable forms.
Mail the entire Form W-3 page with the entire Copy A page(s) as one package to the SSA. The 2018 instructions explicitly require original, machine-readable documents to meet SSA data intake quality control standards.
Filing Deadlines and Mailing Addresses
Meet Paper Filing Deadline
The January 31, 2019, filing deadline applies to all 2018 tax year paper Form W-3/W-2 submissions. Electronic submissions through SSA's Business Services Online using W-2 Online or File Upload have an extended deadline of March 31, 2019.
Electronic filers receive a two-month extension compared to paper filers for the 2018 tax year. You must choose either paper or electronic filing, not both, to avoid duplicate wage reporting.
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.
Select Correct Mailing Address
Select the correct mailing address based on your delivery method for the 2018 tax year filing:
- Standard mail: Social Security Administration, Data Operations Center, Wilkes-Barre, PA 18769-0001
- Certified Mail: Social Security Administration, Data Operations Center, Wilkes-Barre, PA 18769-0002
- IRS-approved private delivery service: Social Security Administration, Data Operations Center, Wilkes-Barre, PA 18702-7997
The street address for private delivery services is available in Publication 15 (Circular E). Use the ZIP code that corresponds to your chosen delivery method to ensure proper routing.
Private delivery services must be IRS-approved carriers such as Federal Express, UPS, or DHL.
Record Retention Requirements
Maintain Employer Records
Retain a copy of the completed Form W-3 with Copy D (For Employer) for your records. The IRS recommends retention for four years per the 2018 instructions for employment tax forms.
Calculate the retention period from the filing date or the due date of the form, whichever is later. Proper record retention protects you during audits or examinations of your employment tax returns and supports verification of wage reporting accuracy.
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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.
