Form W-3 Transmittal of Wage and Tax Statements — 2020 Tax Year
Filing Purpose and Requirements
Form W-3 serves as a transmittal document accompanying paper Copy A of Forms W-2 submitted to the Social Security Administration for the 2020 tax year. Paper Copy A forms require a completed Form W-3 for proper submission to the SSA.
Electronic filers who submitted Forms W-2 through the SSA's Business Services Online system must not file Form W-3. Transmittals that do not comply with machine-readable formatting standards or contain photocopied forms will be rejected by the Social Security Administration.
The paper filing deadline for 2020 Forms W-2 and W-3 with the SSA is February 1, 2021, whether filing occurs using paper forms or electronically. Electronic submissions via W-2 Online or File Upload must be completed by February 1, 2021.
Faster processing and immediate confirmation of receipt make electronic filing the SSA's strongly encouraged method. Employers who submit 250 or more Forms W-2 for the 2020 tax year must file electronically.
Employer Identification Requirements
Verify your employer identification number matches all attached paper Copy A Forms W-2 before filing. Both Form W-3 and all Forms W-2 must show tax year 2020 explicitly in the designated fields.
Enter your establishment number in Box d if you operate multiple establishments, and leave this box blank if you operate under a single establishment. Report Box h only if you operated under a different employer identification number during 2020.
Kind of Payer Classification
Check exactly one box under "Kind of Payer" based on your 2020 employment tax return classification:
- Select 941 if you filed Form 941 quarterly employment tax returns during 2020.
- 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 employee if you paid household employee wages requiring Schedule H reporting and did not include taxes on Forms 941, 943, or 944.
- Check if you are a Medicare government employee, if you are a U.S., state, or local agency filing Forms W-2 for employees subject only to Medicare tax.
Kind of Employer Designation
Check the box that applies to your organization type under "Kind of Employer." Select "None apply" if you do not operate as a tax-exempt organization, state or local government entity, or federal government agency.
Mark "501c non-govt" for tax-exempt organizations not operating as governmental entities. Choose "State/local non-501c" for state or local government entities that do not hold 501(c) tax-exempt status, or select "State/local 501c" for state or local government entities with tax-exempt status under section 501(c)(3).
Select "Federal govt" if you are a federal government entity or instrumentality. Check the "Third-party sick pay" box if you are a third-party sick pay payer or an employer reporting sick pay payments made by a third party.
You may check both a primary "Kind of Employer" box and the "Third-party sick pay" box if applicable. All other "Kind of Employer" selections require checking only one box.
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 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 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 Requirements
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 account for the latest 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 Retention 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 of all Forms W-2 for your 2020 employer records. The Internal Revenue Service recommends retaining these records for four years from the filing date for audit and verification purposes.
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.
Mailing Instructions for Paper Submissions
- 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 Social Security Administration, Direct Operations Center, Wilkes-Barre, PA 18769-0001 by February 1, 2021.
- 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, adding "ATTN: W-2 Process, 1150 E. Mountain Dr." to the address and changing the ZIP code to 18702-7997.
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 and Control Numbers
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 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. Enter the control number in Box a only if you assign control numbers for internal tracking purposes.
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.
