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Employers need to file Form W-3 each year to report employee wages and tax withholdings to the Social Security Administration. While an employee W-2 form shows that information for just one employee, the W-3 form combines the numbers for all of your employees in one place.
Use Form W-3C to transmit Copy A of Form(s) W-2c, Corrected Wage and Tax Statement.
You may file Forms W-2 and W-3 electronically on the SSA's website at Employer W-2 Filing Instructions and Information.
Use Form W-3C to transmit Copy A of Form(s) W-2c, Corrected Wage and Tax Statement.
Both W-2 and W-3 forms can be filed electronically or by mail. You're required to e-file, however, if you have 250 or more W-2 forms.
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Where to file Forms W-2c and W-3c only. If you use the U.S. Postal Service, send Forms W-2c and W-3c to: Social Security Administration Data Operations Center P.O. Box 3333 Wilkes-Barre, PA 18767-3333.
To order official IRS information returns such as Forms W-2 and W-3, which include a scannable Copy A for filing, go to IRS' Online Ordering for Information Returns and Employer Returns page, or visit and click on Employer and Information returns.
To correct a Form W-2 you have already submitted, file a Form W-2c with a separate Form W-3c for each year needing correction. File a Form W-3c whenever you file a Form W-2c, even if you are only filing a Form W-2c to correct an employee's name or Social Security number (SSN).
In a nutshell, Form W-3 is a document used by the IRS and the Social Security Administration (SSA) to summarize and transmit an employer's W-2 forms. The IRS and SSA use Form W-3 to track the wages, salary, commission, tips, and other compensation employers pay out throughout the year.
For example: Employee wages. Federal income tax information. Medicare and social security tax withholdings. State income tax information. Employer identification number. Business contact information like email address.

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