What is Form W-3? Transmittal of Wage and Tax Statements Explained

Box

Description

a

An optional field for employers filing multiple W-3 forms. Employers can assign a Control Number to each W-3 form for internal organization and record keeping. 

b

Kind of Payer: Indicates the type of taxpayer completing the W-3 form based on the type of tax return the payer files. 

• 941: Used if Form 941 is filed and no other category applies.
  
• 943: For agricultural employers that use Form 943 and file W-2 forms for agricultural workers.
  
• 944: Used if Form 944 is filed and no other category applies.
  
• Military: For military employers that file W-2 forms for members of the uniformed services. 
  
• CT-1: For railroad employers that file W-2 forms for railroad workers covered by the Railroad Retirement Tax Act (RRTA). If checking this box, don’t enter employees’ RRTA taxes in boxes 3 – 7 below. 
  
• Hshld empI: For household employers that file W-2 forms for household workers whose taxes aren’t listed on forms 941, 943, or 944. 
  
• Medicare govt emp: For federal, state, or local agencies that file W-2 forms for employees who are only subject to Medicare taxes.  
  

Kind of Employer*: Indicates if the taxpayer completing the W-3 form is a governmental or 501(c) employer. 

• None apply: Used by all other employer types.
  
• 501c non-govt: For non-governmental tax-exempt section 501(c) employers.
  
• State/local non-501c: For state or local government employers with no 501(c) status.
  
• State/local 501c: For state or local government employers with a 501(c) status.  
  
• Federal govt: For federal government employers.
  
• Third-party sick pay: For employers reporting third-party sick pay payments on Form W-2 and box 13 below, or who are a third-party sick pay provider.
  

c

Reports the total quantity of W-2 forms being summarized by this W-3 form. Note, don’t include any “VOID” W-2 forms. 

d

Identifies separate establishments within a single organization. Employers can use separate W-3 forms for each establishment (even if they all have the same Employer Identification Number (EIN)), or a single Form W-3 for all W-2 forms of the same type.

e

Identifies the employer’s 9-digit EIN assigned by the IRS. Those without an EIN should instead enter, “Applied For” in this box, and can use Form SS-4 or the IRS application website to apply for an EIN.

f

Reports the business or company’s name.

g

Reports the business or company’s physical address and ZIP code. 

h

Lists any prior EINs the organization used (including a prior owner’s EIN) before the current one listed in box e above.

1 – 11**

List the cumulative totals from each of the corresponding boxes on all of the W-2 forms being summarized by this W-3 form. 

For example, an employer summarizing five W-2 forms would use Form W-3’s Box 2 to report the total sum of the five Box 2 amounts from those W-2 forms.

12a

Lists the cumulative total from each of the corresponding Box 12s with codes D – H, S, Y, AA, BB, and EE. 

Totals for Box 12s with codes A – C, J – R, T – W, Z, DD, and FF – II aren’t reported.

12b

Intentionally left blank. Don’t enter anything in this box.

13

Only used by third-party sick pay providers or employers reporting third-party sick pay payments to report the total sum of sick pay.  

14

Reports the total sum of income tax withheld from employees who received sick pay from a third party. Note, this amount is already included in Box 2 above, but it must also be listed separately in this box.

15

Lists the abbreviation for the state or territory where the organization is located (e.g., WA) and the employer’s state or territory-assigned ID. If the W-2 forms being submitted include information for multiple states or territories, enter “X” for this area and leave the ID space blank.

16 – 19

List the cumulative totals from each of the corresponding boxes on all of the W-2 forms being summarized, even if those corresponding boxes have amounts from different states or localities.