Built on the current IRS Form W-3, with totals summarized from your W-2s and ready to reconcile against your 941s
Transmit your W-2s to the SSA with a clean W-3
The W-3 is the cover sheet that totals every W-2 under your EIN. Enter the figures, preview the summary, and download a form that lines up with your W-2s and your quarterly returns.
Preview before you payReconciliation-readyCurrent 2026 form24/7 support
Written and reviewed against the current IRS Form W-3 and the General Instructions for Forms W-2 and W-3 by the ePaystubs editorial team · Updated · Sources
Transmittal
W-3Transmittal of Wage and Tax Statements2025
b · Kind of payer☑ 941
c · Total forms W-214
e/f · Employer & EINHarbor Line Coffee LLC · 12-3456789
1 · Total wages742,180.00
2 · Total fed tax88,061.00
3 · Total SS wages761,040.00
4 · Total SS tax47,184.48
5 · Total Medicare761,040.00
6 · Total Med tax11,035.08
Sample totals shown for illustration. Your form sums your real W-2 figures.
How it works
Three steps from W-2 totals to a filed transmittal
No adding columns by hand or guessing at the kind-of-payer boxes. Enter the figures and the generator lays out the summary.
The W-3 is a totals form: most boxes add up the same box across all your W-2s. Tap or click a field to see what it holds and the mistake to avoid.
W-3Summary of all W-2s
Box bKind of payer and employer
Tells the SSA how you report employment taxes and what type of organization you are. Most businesses check 941 for the payer and pick an employer type, plus the third-party sick pay box if it applies.
Watch forFile a separate W-3 for each kind of payer. Don't mix 941 wages with 943, 944, CT-1, or household wages on one transmittal.
Box cTotal number of Forms W-2
The count of individual W-2s you're submitting with this transmittal. It should equal exactly how many Copy A forms are in the envelope or the file.
Watch forA miscount is one of the easiest ways to trigger an SSA query. Count the actual forms, don't estimate from your headcount.
Boxes e & fEIN and employer name
Your employer identification number and legal name, exactly as they appear on your Form 941. This is what ties the transmittal to your employment tax filings.
Watch forThe EIN and name must match your 941 precisely. A mismatch here is a classic cause of a reconciliation notice.
Box gEmployer address
The employer's mailing address and ZIP code, matching your other payroll filings.
Watch forKeep it consistent with the address on your W-2s and 941 so the SSA and IRS records agree.
Box hOther EIN used this year
If you used a different EIN on any employment tax form during the year, for example after a restructure, enter it here so the SSA can reconcile across both numbers.
Watch forLeave it blank if you used only one EIN all year. Filling it in unnecessarily can confuse the match.
Box 1Total wages, tips, other compensation
The sum of Box 1 from every W-2 in this batch. This is the headline total the SSA and IRS check first.
Watch forThis total must equal the combined Box 1 of all your W-2s. Add them up and confirm before you file, not after.
Box 2Total federal income tax withheld
The sum of federal income tax withheld across all your W-2s. This is one of the four figures the IRS reconciles against your four quarterly 941s.
Watch forBox 2 should equal the total federal income tax withheld reported across your four 941s. A gap here is the most common reconciliation flag.
Boxes 3 & 4Total Social Security wages and tax
Combined Social Security wages (Box 3) and the employee Social Security tax withheld (Box 4) across all W-2s.
Watch forBox 3 wages reconcile with your 941s directly, but Box 4 tax is only the employee half, so it's about half of the Social Security tax on your 941s, which include the employer share too.
Boxes 5 & 6Total Medicare wages and tax
Combined Medicare wages (Box 5) and the employee Medicare tax withheld (Box 6). Medicare wages have no cap.
Watch forLike Social Security, Box 5 wages match the 941s but Box 6 tax is the employee share only. The extra 0.9% on high earners lives here too.
Boxes 7 & 8Social Security tips and allocated tips
Total reported Social Security tips (Box 7) and allocated tips (Box 8) across your W-2s, where they apply.
Watch forSocial Security tips are part of the reconciliation set, so they need to line up with your 941s alongside wages and federal tax.
Box 9Leave it blank
This box relates to advance Earned Income Credit payments, which were repealed after 2010. It stays empty on every current W-3.
Watch forNothing goes here. An entry in Box 9 is an error the SSA will flag.
Box 12aDeferred compensation
The combined total of the deferred compensation codes from your W-2s, such as 401(k) and similar plan contributions. It's a single summed figure, not individual codes.
Watch forBox 12a on the W-3 totals only the specific deferral codes, not every Box 12 item on the W-2s. The generator sums the right ones.
Boxes 15-19State and local totals
Total state wages and income tax, and local wages and tax, summed across the W-2s in this batch.
Watch forIf your W-2s cover more than one state, leave the single state field in Box 15 blank rather than forcing one state's code.
ContactContact person and signature
The name, phone, email, and fax of someone the SSA can reach with questions, plus the signature that makes the transmittal valid under penalties of perjury.
Watch forAn unsigned W-3 is incomplete. If a payroll agent signs for you, they add “For (your business name)” next to the signature on paper.
Tap any field on the form to read what it summarizes.
The basics
What is a W-3 form?
Quick answer
Form W-3, the Transmittal of Wage and Tax Statements, is the summary cover sheet an employer files with the Social Security Administration alongside Copy A of all its W-2s. It totals the wages, tips, and taxes from every W-2 under one EIN so the SSA can credit each worker's earnings and reconcile the numbers. It goes only to the SSA, never to employees, and never on its own.
If a W-2 is one employee's statement, the W-3 is the cover sheet for the whole stack. Think of it as the page that says “here are 14 W-2s, and together they total this much in wages and this much in tax.” The SSA uses it to post earnings to Social Security records and, with the IRS, to check that your annual totals line up with the quarterly returns you filed.
Two honest points that save people trouble. First, the W-3 is not an employee document; workers get their W-2 and never see the transmittal. Second, and this is the big one, you don't prepare a separate W-3 at all when you e-file your W-2s. The section just below explains exactly when the form is and isn't needed.
A filing note, same as its sibling forms: the copy you print from IRS.gov is informational and isn't the scannable version the SSA can read, and photocopies aren't accepted. Paper filers use official scannable forms; everyone else e-files, which validates entries as you go and builds the W-3 automatically.
Read this first
Do you even need to file a W-3?
If you e-file your W-2s, you don't file a separate W-3
When you submit W-2s electronically through the SSA's Business Services Online, the system creates the W-3 for you from your wage data. In fact, if you file 10 or more information returns in total, e-filing is required. So a standalone W-3 really comes up in one situation: an employer filing fewer than 10 forms who chooses to mail them on paper.
You need a paper W-3 when
You're filing fewer than 10 total information returns and you're mailing Copy A of your W-2s to the SSA. The W-3 is the required cover sheet for that paper batch, even if you have just one employee. It always travels with Copy A, never by itself.
You don't file a separate W-3 when
You e-file your W-2s through the SSA. Don't also mail a paper W-3, because a duplicate transmittal makes the totals look doubled and can trigger a reconciliation notice. Keep the SSA's electronic confirmation for your records instead.
Filing on paper and want the form done right? That's exactly what this generator is for. It lays out the summary, helps with the kind-of-payer boxes, and gives you a clean W-3 to send with your W-2 Copy A.
For employers
Filing the transmittal: the checklist
Six steps, in the order payroll teams actually run them at year end.
1
Finish and total your W-2s
Complete every employee's W-2 first. The W-3 is only as accurate as the forms it summarizes, so lock those down before you total.
2
Add up the batch
Sum Box 1 wages, federal tax, Social Security and Medicare wages and tax, and tips across all the W-2s under this EIN.
3
Tie the totals to your 941s
Compare the totals to your four quarterly 941s on federal tax and Social Security and Medicare wages. Fix any gap now, before it becomes a notice.
4
Complete the W-3
Generate the transmittal, entering the totals, the form count, your EIN, and the kind-of-payer boxes.
5
Sign and file with Copy A
Sign the form, then mail it with Copy A of the W-2s to the SSA by the deadline. Or skip the paper W-3 entirely by e-filing the W-2s.
6
Keep copies for four years
Retain the W-3 and Copy D of your W-2s, plus the reconciliation worksheet, for at least four years in case a question comes up.
One W-3 per EIN and payer type
If you run multiple entities under different EINs, each needs its own W-3 with its own batch of W-2s. And if you file more than one kind of employment tax return, say 941 for most staff and Schedule H for household help, separate the W-2s by type and give each batch its own transmittal.
Never file a W-3 alone
The W-3 has no meaning without the W-2s it covers. Don't mail it by itself, and don't send one for W-2s you already submitted electronically. It's a cover sheet, so it only ever goes on top of a paper Copy A batch.
The thing that matters most
Reconciling the W-3 with your W-2s and your 941s
This is where W-3 filings go wrong. The totals have to agree in two directions, or a notice follows.
The two checks
First, the W-3 totals must equal the combined totals of all the W-2s you're submitting. Second, those totals must reconcile with your four quarterly Forms 941. The IRS and SSA compare them automatically, and a mismatch usually brings a Notice of Discrepancy.
The four figures they reconcile
Figure
How it should compare
Federal income tax withheld
W-3 total equals the sum of your four 941s
Social Security wages
W-3 total equals the sum of your four 941s
Social Security tips
W-3 total equals the sum of your four 941s
Medicare wages and tips
W-3 total equals the sum of your four 941s
These four are matched directly. If any is off, expect the SSA or IRS to ask why.
The tax boxes are the employee half
One subtlety worth knowing: the wages reconcile one to one, but the Social Security and Medicare tax on the W-3 (Boxes 4 and 6) is only the employee share withheld. Your 941s include both the employee and employer shares, so the tax on the 941s is roughly double the W-3 figure. That's expected, not an error.
Run a year-end tie-out
Before you file, add up the four 941s and confirm they equal your W-3 and W-2 totals. Catching a gap in December is a quick fix; catching it after a notice is a slow one. The checker below does the addition for you.
Box b
Kind of payer, in plain language
Box b asks how you report employment taxes so the SSA files your transmittal in the right group. Most businesses check the first one.
Kind of payer
Who checks it
941
Most employers, who report wages on the quarterly Form 941. If you're not sure, this is almost certainly you.
Military
Employers transmitting W-2s for members of the uniformed services.
943
Employers of agricultural workers who file Form 943.
944
Small employers who file the annual Form 944 instead of quarterly 941s.
CT-1
Railroad employers who file Form CT-1 under the Railroad Retirement Tax Act.
Hshld emp.
Household employers reporting wages for domestic workers.
Medicare govt. emp.
Government employers reporting only Medicare-covered wages.
Swipe the table sideways for the full text →
You also pick a kind of employer, none apply, a 501(c) organization, a state or local entity, or federal government, and check the third-party sick pay box if a third party paid sick pay to your employees. Getting these right keeps your filing in the correct SSA bucket.
Timing and penalties
W-3 deadline for 2026, and what lateness costs
Quick answer
The W-3 is due with its W-2s by January 31. For tax year 2025 that's Monday, February 2, 2026, since January 31 falls on a Saturday. The same date applies to paper and electronic filing and to the employee copies, with no grace period for e-filers.
Late or incorrect filing penalties (2026 amounts)
Filed
Penalty per W-2
Within 30 days of the deadline
$60
By August 1
$130
After August 1, or not at all
$340
Intentional disregard
$680 minimum
Penalties are charged per W-2, and the W-3 is what carries them to the SSA, so a late batch adds up fast.
Separate transmittals, separate deadlines
Every EIN and every kind of payer files on the same January 31 date, but as its own transmittal. Don't let a second entity's forms slip because they were bundled in your head with the first; each batch stands on its own.
Reasonable cause relief
The IRS can waive penalties for reasonable cause. Filing accurate, reconciled forms on time is the surest way to stay clear of them in the first place.
What changed
The W-3 for 2026
The transmittal tracks the W-2, and both were updated for this filing season. Here's what's different.
New OMB
Updated form. The W-3, along with the W-2 and the correction forms, was refreshed for a new OMB number for the current season.
$2,000
Higher reporting threshold. For wages paid after 2025 with no tax withheld, the W-2 reporting threshold rose from $600 to $2,000, so fewer low-wage W-2s may be required in your batch.
10+
E-file threshold. Filing 10 or more information returns means e-filing, at which point the SSA builds the W-3 for you and no paper transmittal is needed.
One flow-through effect: because the 2026 W-2 added items for qualified tips, qualified overtime, and Trump account contributions, those amounts roll up into your W-3 totals when you're summarizing 2026 wages. Correcting or transmitting an older year? Match the form to that year, since the boxes and thresholds follow the original tax year.
The summary that transmits your corrected W-2c forms.
SSA (auto when e-filing)
Swipe the table sideways for the full text →
Shortest version: W-2 and W-2c are the individual statements, W-3 and W-3c are the cover sheets that carry them to the SSA. The “c” forms are the correction versions of each.
Try it
Reconcile your W-3 against your 941s
Enter the federal income tax withheld from each of your four quarterly 941s and your W-3 total. The checker adds the quarters and tells you if they match.
Reconciliation result
Sum of the four 941 quarters$88,061.00
Your W-3 Box 2 total$88,061.00
Difference$0.00
StatusBalanced
This checks federal income tax withheld, the most common mismatch. Social Security wages, Social Security tips, and Medicare wages should reconcile the same way. Remember the tax boxes on the W-3 are the employee share only, so they run about half your 941 tax. The generator lays out the full summary.
Many states have their own year-end reconciliation
The federal W-3 goes to the SSA. Separately, most income-tax states want an annual reconciliation of the state wages and withholding on your W-2s.
State transmittals go by different names, but the idea is the same: a year-end summary of the state income tax you withheld, filed with the state alongside the state copies of your W-2s. In the nine states with no wage income tax, there's usually nothing to reconcile at the state level: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Check your state revenue department for its form and deadline, which can differ from the federal January 31 date.
Running payroll in a specific state? Each state page below pairs with this form and the W-2 generator.
Form W-3, the Transmittal of Wage and Tax Statements, is the summary cover sheet an employer files with the Social Security Administration along with Copy A of all its W-2s. It totals the wages, tips, and taxes from every W-2 under one EIN so the SSA can credit earnings and reconcile the figures. It goes only to the SSA, never to employees or the IRS.
If you file paper W-2s with the SSA, yes: a W-3 is the required transmittal that goes with Copy A, even if you have only one employee. But you never file a W-3 by itself, and you don't prepare a separate one when you e-file, because the SSA builds it for you from your electronic W-2 data.
No. When you submit W-2s electronically through the SSA's Business Services Online, the system creates the W-3 automatically from your wage file. Don't also mail a paper W-3, because a duplicate transmittal can trigger a reconciliation notice. If you file 10 or more forms, e-filing is required anyway.
No. The W-3 is an employer-to-SSA summary and isn't given to employees at all. Employees receive their individual W-2. If you're an employee, the form you want is the W-2, not the W-3.
The same deadline as the W-2s it transmits: January 31. For tax year 2025 that lands on Monday, February 2, 2026, since January 31 is a Saturday. The date applies to both paper and electronic filing, and there's no grace period for e-filers.
No. The W-3 and Copy A of the W-2s go to the Social Security Administration, not the IRS. The IRS does compare the W-3 totals against your quarterly Form 941 filings, but the form itself is filed with the SSA.
The totals on the W-3 must equal the combined totals of all the W-2s you're submitting under that EIN. They should also reconcile with your four quarterly Forms 941 on four figures: federal income tax withheld, Social Security wages, Social Security tips, and Medicare wages and tips. Note the Social Security and Medicare tax on the W-3 is only the employee share, so it's about half the total on the 941s.
The IRS and SSA reconcile the two, and a mismatch usually brings a Notice of Discrepancy asking you to explain or correct the difference. The best defense is a year-end tie-out: add up your four 941s and confirm they equal your W-3 and W-2 totals before you file.
Usually one per business, but you file a separate W-3 for each EIN and for each kind of payer. Don't mix 941 wages with 943 agricultural, 944, CT-1, or household wages on the same transmittal. Multiple legal entities under different EINs each need their own W-3 with their own batch of W-2s.
Box b asks how you report employment taxes so the SSA groups your filing correctly. Most businesses check 941, the quarterly return. Other options cover military, 943 agricultural, 944 annual, CT-1 railroad, household, and Medicare government employers. You also pick a kind of employer and check the box for third-party sick pay if it applies.
A W-2 reports one employee's wages and taxes and goes to that employee and the SSA. A W-3 is the single summary that totals every W-2 under your EIN and transmits Copy A of them to the SSA. One is per person; the other is the cover sheet for the whole batch.
Form 941 is the employer's quarterly federal tax return, filed four times a year with the IRS to report wages and taxes for that quarter. The W-3 is an annual summary filed once with the SSA to transmit your W-2s. The IRS reconciles the four 941s against the one W-3, so their wage and withholding figures need to line up.
If you file 10 or more information returns in total, counting W-2s together with forms like 1099s, you must file electronically. At that point you e-file the W-2s through the SSA and the W-3 is generated for you, so a separate paper W-3 only comes up for employers filing fewer than 10 forms on paper.
No. The downloadable form on IRS.gov is informational and isn't the scannable red-ink version the SSA can process; photocopies aren't accepted either. File on official scannable forms, or simply e-file through the SSA, which is faster and validates your entries as you go.
The form was updated for a new OMB number, and because the underlying W-2 changed for 2026, the totals can include the new tips, overtime, and Trump account items. The wage reporting threshold rose from $600 to $2,000 for wages with no tax withheld, and the electronic filing threshold remains 10 or more forms, where the SSA builds the W-3 for you.
Sources
Where these rules come from
Every figure, box, and rule on this page traces back to primary IRS and SSA guidance. Verify any of it at the source.
This page is educational and doesn't provide legal, tax, or financial advice. Figures reflect the 2025 tax year filed in 2026 unless noted. Prior-year transmittals follow that year's rules. Always confirm current requirements against the IRS and SSA sources above or a qualified tax professional.
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Email
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Transmit your W-2s the clean way
Enter your totals, confirm they reconcile, and download a W-3 that lines up with your W-2s and your 941s, ready to file with Copy A.
