Form W-3, Transmittal of Wage and Tax Statements, is the summary that goes to the Social Security Administration with Copy A of your Forms W-2. Anyone who files a W-2 files a W-3, even a household employer with one employee. For 2026 wages it's due by 1 February 2027. If you file through SSA's Business Services Online, the W-3 is generated for you from your W-2s.
Everything here comes from the IRS General Instructions for Forms W-2 and W-3 (2026) and the 2026 Form W-3, as of October 2026.
Who files Form W-3
Anyone required to file Form W-2 must file Form W-3 to send Copy A to the SSA. That includes household employers: even one household employee means a W-3, with the "Hshld. emp." box ticked in box b. You need an employer identification number to file.
Using a payroll provider doesn't move the responsibility. The instructions say a reporting agent or other third-party service doesn't relieve the employer of making sure W-2s and the W-3 are furnished and filed correctly and on time.
Deadlines for 2026 wages
| Task | Deadline |
|---|---|
| File Copy A of Forms W-2 with Form W-3 at the SSA, on paper or electronically | 1 February 2027 |
| Give employees Copies B, C and 2 of Form W-2 | 1 February 2027 |
| Employee asks for a W-2 after leaving | Within 30 days of the request or of the final wage payment, whichever is later |
| Extension to file with the SSA | One 30-day extension, only for extraordinary circumstances, requested on Form 8809 before the due date |
An extension to file with the SSA doesn't extend the date for giving employees their copies.
Filing electronically vs on paper
This is where small employers can save work. When you e-file through SSA's Business Services Online, BSO creates Form W-3 automatically from your Forms W-2, and you can also upload wage files, check on earlier submissions and file corrections there. BSO has added security steps, so update your access before the January rush.
If you file on paper, the rules are strict because the forms are machine read:
- Send the original Copy A page of Form W-3 with the full Copy A page of each W-2; photocopies aren't acceptable.
- Sort the W-2s alphabetically by surname or numerically by SSN.
- Don't staple, tape or fold the W-3 or W-2s, and send them flat.
- Don't enclose payments, checks or other forms.
- Keep a copy of the W-3 and each W-2 Copy A for at least 4 years.
The boxes that cause trouble
- Box b, Kind of Payer: tick one box only, such as 941, Military, 943, 944, CT-1, Hshld. emp. or Medicare govt. emp. If you issue more than one type of W-2, send each type with its own W-3. A church or church organization ticks 941 even if it doesn't file Form 941 or 944.
- Box b, Kind of Employer: none apply, 501c non-govt., state or local non-501c, state or local 501c, or federal government.
- Box c: the total number of W-2s being sent.
- Boxes 1 to 19: the totals of the matching boxes on all the W-2s.
- Box 14 on the 2026 Form W-2 is now split into 14a and 14b, with 14b for the Treasury tipped occupation codes.
Make the totals reconcile before you send
The instructions have a section on reconciling Forms W-2 and W-3 with Form 941, 943, 944, CT-1 and Schedule H, because the SSA rejects wage reports that don't add up. It rejects them when Medicare wages and tips are less than social security wages plus tips, or when social security or Medicare tax is above zero but the matching wages are zero. On paper, the SSA writes to tell you to correct and resubmit, and the resubmission mustn't be marked corrected or amended.
Penalties for late or wrong filing
| When the correct W-2 is filed | Penalty per form | Yearly maximum (small business) |
|---|---|---|
| Within 30 days of the due date | $60 | $698,500 ($244,500) |
| More than 30 days late but by 1 August | $130 | $2,095,500 ($698,500) |
| After 1 August, or never | $340 | $4,191,500 ($1,397,000) |
These amounts apply to filings due after 31 December 2026, as of October 2026. They cover late filing, missing or wrong information, a wrong or missing TIN, and filing on paper when you were required to e-file.
Where paper W-3s go, and who can sign
Paper Copy A of the W-2s goes with Form W-3 to the Social Security Administration, Direct Operations Center, Wilkes-Barre, PA 18769-0001. Change the ZIP code to 18769-0002 for Certified Mail. For an IRS-approved private delivery service, add Attn: W-2 Process, 1150 E. Mountain Dr. and use ZIP code 18702-7997.
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A payroll bureau, reporting agent or other sender can sign Form W-3, or use its PIN to e-file, only if it's authorized by an agency agreement valid under state law and, on paper, writes For (name of payer) next to the signature. Corrections later in the year use Form W-2c with Form W-3c, which BSO can also create and file online for the current and earlier years.
The verdict
If you can, e-file through BSO and let it build the W-3 for you. Either way, reconcile your W-2 totals with your Form 941 or 944 figures before January, get everything to the SSA and to employees by 1 February 2027, and don't assume a payroll provider has it covered. The penalty for a form filed within 30 days is small; after 1 August it's more than five times as much.
Frequently asked questions
What is Form W-3?
It's the Transmittal of Wage and Tax Statements, which summarizes and sends Copy A of your Forms W-2 to the Social Security Administration.
When is Form W-3 due for 2026?
Copy A of Forms W-2 and Form W-3 are due at the SSA by 1 February 2027, on paper or electronically.
Do I need a Form W-3 if I e-file?
If you file through SSA's Business Services Online, BSO generates Form W-3 automatically based on your Forms W-2.
Do household employers file Form W-3?
Yes. Even an employer with one household employee files Form W-3 and ticks the Hshld. emp. box.
Can I photocopy Form W-3?
No. Photocopies aren't acceptable when you file Form W-3 on paper.
Where do I mail a paper Form W-3?
To the Social Security Administration, Direct Operations Center, Wilkes-Barre, PA 18769-0001, with Copy A of the Forms W-2.
