As a transmittal form for Form W-2, Form W-3 is filled out by employers to report the total wages, tips, and other compensation paid to and taxes withheld from employees' wages. When paper filing, Form W-3 must always be submitted with Form W-2 to the SSA, even if only one W-2 is filed. There is no need to file Form W-3 when e-filing a W-2 return with the SSA. Form W-3 should never be filed alone.
Last modified 26 Jul 2017 17:07