Form W-3
From Wikicpa
Who must file Form W-3. Anyone required to file Form W-2 must file Form W-3 to transmit Copy A of Forms W-2. Make a copy of Form W-3; keep it and Copy D (For Employer) of Forms W-2 with your records for 4 years. Be sure to use Form W-3 for the correct year.
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Household employers
Household employers, even those with only one household employee, must file Form W-3 if filing a paper Form W-2. On Form W-3 check the “Hshld. emp.” checkbox in box b. For more information, see Schedule H (Form 1040), Household Employment Taxes, and its separate instructions.
Who may sign Form W-3
A transmitter or sender (including a service bureau, reporting agent, paying agent, or disbursing agent) may sign Form W-3 (or use its PIN on electronic filings) for the employer or payer only if the sender:
- Is authorized to sign by an agency agreement (either oral, written, or implied) that is valid under state law and
- Writes “For (name of payer)” next to the signature (paper Form W-3 only).
If an authorized sender signs for the payer, the payer is still responsible for filing, when due, a correct and complete Form W-3 and related Forms W-2, and is subject to any penalties that result from not complying with these requirements. Be sure that the payer's name and employer identification number (EIN) on Forms W-2 and W-3 are the same as those used on the Form 941, Employer's Quarterly Federal Tax Return, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, Employer's Annual Federal Tax Return, Form CT-1, Employer's Annual Railroad Retirement Tax Return, or Schedule H (Form 1040) filed by or for the payer.
Other
When to file. File Copy A of Form W-2 with the entire page of Form W-3 by February 28, of the year following the tax period. However, if you file electronically, the due date is April 2. You may owe a penalty for each Form W-2 that you file late.
Extension to file. You may request an automatic extension of time to file Form W-2 with the SSA by sending Form 8809, Application for Extension of Time To File Information Returns, to the address shown on Form 8809. You must request the extension before the due date of Forms W-2. You will have an additional 30 days to file. See Form 8809 for details. Even if you request an extension to file Form W-2, you must still furnish Form W-2 to your employees by January 31.
Where to file. File the entire Copy A page of Form W-2 with the entire page of Form W-3 at the following address:
Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001
Electronic reporting. If you are required to file 250 or more Forms W-2, you must file them electronically unless the IRS granted you a waiver. You may be charged a penalty if you fail to file electronically when required.
