Form W-3 is the transmittal form that accompanies paper W-2s sent to the Social Security Administration. It summarizes the totals from all W-2 forms. When you e-file through the SSA's Business Services Online (BSO), the W-3 is generated automatically.
- Due January 31 — same deadline as W-2s
- Paper W-3 only required when filing fewer than 10 W-2s by mail
- Totals must reconcile with quarterly Form 941 filings
What Is Form W-3?
Form W-3, Transmittal of Wage and Tax Statements, is a summary document that accompanies Copy A of W-2 forms when submitted to the Social Security Administration. It totals all wages, tips, and withholdings reported on the individual W-2s.
Think of the W-3 as a cover sheet: it tells the SSA how many W-2s are included, what the aggregate numbers are, and identifies the employer. The SSA uses these totals to verify the accuracy of the individual W-2 data.
Relationship to W-2 Forms
The W-3 and W-2 are always filed together. Each box on the W-3 corresponds to the same box on the W-2, with the W-3 showing the combined totals:
| W-3 Box | Description | Source |
|---|---|---|
| Box 1 | Total wages, tips, other compensation | Sum of all W-2 Box 1 amounts |
| Box 2 | Total federal income tax withheld | Sum of all W-2 Box 2 amounts |
| Box 3 | Total Social Security wages | Sum of all W-2 Box 3 amounts |
| Box 4 | Total Social Security tax withheld | Sum of all W-2 Box 4 amounts |
| Box 5 | Total Medicare wages and tips | Sum of all W-2 Box 5 amounts |
| Box 6 | Total Medicare tax withheld | Sum of all W-2 Box 6 amounts |
Reconciliation Requirements
Before filing, you must reconcile your W-3 totals against the quarterly 941s filed during the year. The key reconciliation points:
Differences often arise from year-end adjustments, third-party sick pay, group-term life insurance, or timing of final payrolls. Resolve all discrepancies before filing. The SSA and IRS exchange data, and mismatches generate automated notices.
Electronic Filing via BSO
The SSA's Business Services Online (BSO) portal is the primary electronic filing system for W-2 and W-3 data. When you e-file through BSO, the W-3 is created automatically from your uploaded W-2 data.
Register for a BSO Account
Upload W-2 Data
Review and Submit
Corrections (Form W-3c)
If you need to correct a previously filed W-3, use Form W-3c (Transmittal of Corrected Wage and Tax Statements). The W-3c accompanies any W-2c corrections submitted to the SSA.
The W-3c shows the difference between the originally reported amounts and the corrected amounts. It is not a replacement W-3 — it only reflects the changes being made.
Frequently Asked Questions
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Related Forms
Form W-4
Complete guide to the W-4 form — how employees claim withholding allowances, when to update it, and how employers process it for federal income tax withholding.
Form W-2
Everything employers need to know about the W-2 form — filing deadlines, box-by-box instructions, corrections, and electronic filing requirements.
Form W-9
Guide to the W-9 form — when to request it from contractors, how to verify TINs, and how it connects to 1099 reporting requirements.