Form W-3 (2022 Tax Year) — Paper Filing Checklist
Purpose and Filing Overview
Form W-3 transmits Copy A of wage statements to the Social Security Administration for the 2022 tax year. Paper filers must ensure all forms meet machine-readable IRS standards and comply with SSA filing deadlines because photocopies face rejection.
The SSA strongly recommends electronic filing via Business Services Online as an alternative to paper submission. Both paper and electronic submissions must reach the SSA by January 31, 2023.
EIN and Tax Year Verification
Confirm your employer identification number and "2022" tax year appear on both Form W-3 and all attached Copy A Forms W-2. The 2022 instructions require exact EIN matching to prevent SSA processing delays specific to this filing cycle.
Your payer's name and EIN on Forms W-2 and W-3 must match those used on Form 941, Form 943, Form 944, Form CT-1, or Schedule H filed by or for the payer. Enter your complete nine-digit EIN without truncation on all forms submitted to the SSA.
Payer and Employer Classification
Kind of Payer Selection:
Select one box under "Kind of Payer" to identify your filing status. Available options include 941 for quarterly filers, Military for armed forces employers, 943 for agricultural employers, 944 for annual filers, CT-1 for railroad employers, Household employer for domestic workers, or Medicare government employee for government entities. You may mark only one box in this section per Form W-3 submitted for 2022.
Kind of Employer Designation:
Select one box under "Kind of Employer" to reflect your business structure. Options include None apply, 501(c) non-governmental tax-exempt organizations, State/local non-501(c) government entities, State/local 501(c) government entities, Federal government employers, or Third-party sick pay indicator for sick pay reporting agents. These checkbox assignments follow form-specific requirements for 2022.
Form Count and Control Number
Count all individual Forms W-2 being transmitted with this Form W-3 and enter the total in box c. The 2022 instructions require this count to match the actual number of Copy A sheets included because discrepancies trigger SSA rejection.
Box a (Control number) is an optional field that you may use for numbering the whole transmittal. You are not required to complete box A because it serves as an optional organizational tool for employers rather than an SSA assignment field.
Wage and Tax Total Reporting
Sum all employee wages, tips, compensation, and tax withholdings across all Forms W-2 and enter aggregate amounts in corresponding Form W-3 boxes 1–19. Box 1 must reflect total wages, tips, and other compensation for the 2022 calendar year only.
Complete boxes 2 through 6 with federal income tax withheld, Social Security wages, Social Security tax withheld, Medicare wages and tips, and Medicare tax withheld, respectively. Record state and local tax information in boxes 15–19 when applicable based on your filing jurisdiction requirements.
Contact Information and Certification
Enter your contact person's name, telephone number, fax number, and email address in the designated fields on Form W-3. The 2022 instructions require the signatory to declare under penalties of perjury that the information is true, correct, and complete.
Sign Form W-3 and provide your title and the date of signature. A transmitter or sender may sign Form W-3 for the employer only if authorized by a valid agency agreement under state law and writes "For (name of payer)" next to the signature on paper forms.
Machine-Readable Form Requirements
Acceptable Forms:
Do not print Copy A from the IRS website or use photocopies for SSA submission. The 2022 instructions explicitly state that only official IRS-printed scannable Copy A forms are acceptable for paper filing.
All other formats may incur penalties for failing to meet machine-readable standards. Order official forms from the IRS Online Ordering system at IRS.gov/orderforms or request them through authorized IRS distribution channels.
Physical Form Standards:
Use only black ink when making entries on official IRS forms. Make entries using 12-point Courier font if possible to ensure proper machine scanning.
Do not add dollar signs to money-amount boxes because they have been removed from Copy A and are not required. Avoid making entries that are too small, too large, or using ink that is too light for scanning equipment.
Form Assembly and Mailing Procedures
Assembly Instructions:
- Gather the entire page of Form W-3 with all Copy A pages of Forms W-2 in a single package.
- Do not staple or tape Form W-3 to the related Forms W-2 or Forms W-2 to each other.
- Do not fold Forms W-2 and W-3 when preparing them for mailing.
- Send the forms to the SSA in a flat mailing without fasteners or binding.
Mailing Address Requirements:
Mail Form W-3 and all Copy A Forms W-2 to the Social Security Administration, Direct Operations Center, Wilkes-Barre, PA 18769-0001, by January 31, 2023. Change the ZIP code to 18769-0002 if you use Certified Mail for tracking purposes.
Add "ATTN: W-2 Process, 1150 E. Mountain Dr." to the address and change the ZIP code to 18702-7997 if you use an IRS-approved private delivery service. Prepare and file Forms W-2 either alphabetically by employees' last names or numerically by employees' social security numbers before mailing.
Electronic Filing Alternative
The SSA strongly suggests electronic filing via Business Services Online instead of paper submission for 2022. Two free e-filing options are available with the same January 31, 2023, deadline.
W-2 Online accommodates up to 50 forms per session and guides you through creating, saving, and submitting forms electronically. File Upload serves businesses filing more than 50 Forms W-2 by allowing payroll software integration and batch processing capabilities.
Dual Filing Prohibition
Do not file Form W-3 if you submitted Forms W-2 electronically via SSA Business Services Online by January 31, 2023. The 2022 guidance clarifies that employers who file electronically must not also submit paper Form W-3.
This prevents duplicate wage reporting to the SSA for the 2022 tax year. BSO automatically generates Form W-3 based on your electronic Forms W-2 submissions.
Record Retention Requirements
Make a copy of Form W-3 and file it with Copy D (For Employer) of all Forms W-2. The 2022 instructions recommend retaining these records for four years from the filing date.
Keep all copies available for IRS examination or SSA verification requests. Do not send cash, checks, money orders, or other forms of payment with Forms W-2 and W-3 submitted to the SSA.
Extension and Penalty Information
Extensions of time to file Form W-2 with the SSA are not automatic for 2022. You may request one 30-day extension by submitting a complete application on Form 8809, Application for Extension of Time To File Information Returns.
The IRS will grant extensions only in extraordinary circumstances or catastrophe, such as natural disasters or fires destroying books and records. Failure to file and failure to furnish penalties have increased due to adjustments for inflation, applying to returns required to be filed after December 31, 2022.
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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.
