Topic Number 752 - Filing Forms W-2 and W-3
Employers must complete, file electronically or by mail with the Social Security Administration (SSA), and furnish to their employees Form W-2.pdf, Wage and Tax Statement showing the wages paid and taxes withheld for the year for each employee. Because employees' social security and Medicare benefits are computed based on information on Form W-2, it's very important to prepare Form W-2 correctly and timely.
Anyone required to file Form W-2 must also file Form W-3.pdf, Transmittal of Wage and Tax Statements to transmit Copy A of Form W-2 to the SSA. The totals for amounts reported on related employment tax forms (Form 941.pdf, Form 943.pdf, Form 944.pdf, or Form 1040, Schedule H.pdf, for the year) should agree with the amounts reported on Form W-3. If you have questions about a particular box on Forms W-2 or W-3, refer to the Form W-2 and W-3 General Instructions, which give a detailed explanation of each box. The address for mailing Copy A of the Form W-2 and Form W-3 is also listed in the Form W-2 and W-3 General Instructions. Be sure to order Form W-3 when you order Forms W-2.
Where and When to File
The official Form W-2 is available as a multi-copy form packet. The form packet provides all six copies that the user may need for each Form W-2 (Copy A, Copy 1, Copy B, Copy C, Copy 2, and Copy D). You must submit by mail or electronically Copy A of Form(s) W-2 to the SSA with the transmittal Form W-3.pdf, Transmittal of Wage and Tax Statements by the last day of January. Special due dates apply if you have terminated your business. The Form W-3 and Copy A of each Form W-2 that you send to the SSA must be on a scan-form version and can be ordered online or by calling 800-TAX-FORM (800-829-3676). Refer to the Form W-2 and W-3 General Instructions for additional information. Send Copy 1, if applicable, to your state, city, or local tax department. Contact that state, city, or local tax department for requirements and transmittal information. You should retain the employer copy, Copy D, for 4 years.
You must furnish Copies B, C, and 2 of Form W-2 to your employees by January 31, 2019. You'll meet the furnish requirement if the form is properly addressed and mailed on or before the due date. If an employee stops working for you before the end of the year, you may give your former employee Form W-2 anytime prior to January 31, 2019, but no later than January 31, 2019. If your employee asks for the Form W-2, you must give your employee Copies B, C, and 2 within 30 days of the request or within 30 days of the final wage payment, whichever is later.
Preparing Form W-2
- Type all entries using black ink and, if possible, in a 12-point Courier font. Entries are read by machine. Handwritten, script, or italicized fonts and entries made in other than black ink can't be read.
- Make all dollar entries without the dollar sign and comma but with the decimal point (00000.00). Show the cents portion or use zeroes for no cents.
- Don't make any erasures, cross-outs, or whiteouts. Copy A must be error free. If you make an error, put an "X" in the "Void" box, use the next Form W-2, and start again. Don't write "corrected" on the next Form W-2.
- Because Form W-2 is printed with two forms on a single page, send in the whole Copy A page (the page printed with red ink) to the SSA even if one form is blank or void. Don't cut or fold the page. Don't staple Forms W-2 to each other or to Form W-3.
- If a box doesn't apply, leave it blank.
If you discover an error on an employee's Form W-2 after sending it to the SSA, submit a Form W-2c.pdf, Corrected Wage and Tax Statement. File Form W-3c.pdf, Transmittal of Corrected Wage and Tax Statements whenever you file a Form W-2c with the SSA. Refer to the Form W-2 and W-3 General Instructions for additional information.
Employers filing 250 or more Forms W-2 must file electronically unless granted a waiver by the IRS. All employers are encouraged to file Forms W-2 electronically. The due date is January 31. For more information on electronic filing, refer to the Form W-2 and W-3 General Instructions and to Topic No. 801, Topic No. 802, and Topic No. 803. You may obtain additional information on electronic filing of Forms W-2 from the SSA's Business Services Online (BSO) or by contacting the SSA's Employee Reporting Branch at 800-772-6270 (TTY 800-325-0778).
- Publication 15, (Circular E), Employer's Tax Guide,
- Publication 51, (Circular A), Agricultural Employer's Tax Guide,
- Publication 15-A.pdf, Employer's Supplemental Tax Guide,
- Form 8809.pdf, Application for Extension of Time To File Information Returns,
- Form 8508.pdf, Request for Waiver From Filing Information Returns Electronically,
- Publication 1141.pdf, General Rules and Specifications for Substitute Forms W-2 and W-3, and
- Publication 1223.pdf, General Rules and Specifications for Substitute Forms W-2c and W-3c.