How to fill out Form W-3 (2026): box by box, when you need it

Tax forms › Form W-3 · Last reviewed October 25, 2026 · General information, not tax advice

Form W-3 at a glance

What it is	The cover sheet and grand total for your paper Copy A W-2s
Who files	Employers filing W-2s on paper; electronic filers do not send a paper W-3
Due for 2026	Mon, Feb 1, 2027, with the W-2s
File with	Social Security Administration

What Form W-3 is

Form W-3 adds up every Form W-2 you are sending and goes to the SSA with the paper Copy A forms. Its totals must equal the W-2s it covers, and over the year they should match what you reported on your four 941s.

If you file electronically through SSA Business Services Online, you do not send a paper W-3: W-2 Online builds the totals for you, and an EFW2 upload carries them in its total record.

Who has to file

Any employer filing paper Copy A of Form W-2. That is only allowed when you file fewer than 10 information returns in total for the year.
Use one W-3 for each type of W-2 (each kind of payer and kind of employer).

Due dates

What	Due
Form W-3 with paper Copy A W-2s for 2026	Mon, Feb 1, 2027
Electronic W-2 filing (no paper W-3)	Mon, Feb 1, 2027

Penalties for filing late or wrong

Penalties are charged per W-2 that is late, missing or wrong, not per W-3: for forms due after December 31, 2026, $60, $130 or $340 per form depending on how late, and at least $690 for intentional disregard.
A W-3 that does not agree with your 941s is not itself a penalty, but it brings an IRS or SSA notice asking you to reconcile.

Form W-3 box by box

Box	What goes there	Where it comes from
a	Control number (optional)	Your own reference
b	Kind of payer (941, 943, 944, CT-1, household, military) and kind of employer (none apply, 501c non-government, state/local, federal government); tick third-party sick pay if it applies	The return you file: most small businesses tick 941 and none apply
c	Total number of Forms W-2 you are sending	Count, excluding voided forms
d	Establishment number (optional)	Only if you use separate W-3s for separate locations
e, f, g	Your EIN, name and address	Exactly as on your 941s
h	Any other EIN you used this year	A previous EIN, or one used by an agent
Contact	Name, phone, fax and email of the person the SSA can call	Whoever prepared the forms
1 to 8	Totals of W-2 boxes 1 to 8	Add the boxes across all W-2s
9	Left blank
10, 11	Totals of dependent care benefits and nonqualified plans	W-2 boxes 10 and 11
12a	Deferred compensation: the total of W-2 box 12 codes D, E, F, G, H and S	Retirement plan records
13	For third-party sick pay use only	Only if you received a sick pay statement
14	Income tax withheld by a payer of third-party sick pay	Same
15 to 19	State and local wages and taxes	Totals of W-2 boxes 16 to 19

Common mistakes

Sending a W-3 with an electronic filing. It is not needed and is not processed.
Totals that do not equal the W-2s attached.
Box 1 to 6 totals that do not reconcile with your four 941s. Reconcile before you file, not after the notice arrives.
Including voided W-2s in the box c count.
Ticking the wrong kind of payer.

How to file Form W-3

Finish and check the W-2s. Complete every W-2 and confirm the totals agree with your four 941s for the year.
Add up the boxes. Total W-2 boxes 1 to 8, 10, 11, 12a and the state and local boxes, and count the forms.
Complete the W-3. Fill in the kind of payer and employer, your EIN, name and address, the contact details and the totals.
Mail or e-file. Mail the red-ink Copy A W-2s with the W-3 to the SSA address in the instructions, or skip the paper W-3 and file through SSA Business Services Online.

How AcboBooks fills it in

AcboBooks 0.2.1 does not print a Form W-3. When you use Export SSA EFW2 file on the W-2 screen, the file ends with a total record (RT) that adds up the wage and tax fields of every employee record, which is what the SSA uses instead of a paper W-3 when you upload.

The W-2 worksheet and the Form 941 worksheets come from the same paychecks, which makes the year-end comparison with your 941s straightforward.

What it leaves to you

If you file on paper, add up the W-2 figures yourself for the W-3. Validate any EFW2 file with SSA AccuWage Online before uploading.

Described as of AcboBooks 0.2.1. See year-end forms in AcboBooks

Questions

Do I need a Form W-3 if I e-file my W-2s?

No. When you file electronically through SSA Business Services Online, the system builds the totals; you do not mail a W-3.

When is the 2026 Form W-3 due?

With your paper W-2s, by Monday, February 1, 2027.

Can I print Form W-3 on plain paper?

The copy you send to the SSA must be the official scannable red-ink form, ordered from the IRS, or an approved substitute. Copies downloaded from IRS.gov are for information only.

What if my W-3 does not match my 941s?

Find the difference before filing: usually a missed paycheck, a quarter reported on the wrong basis, or pre-tax deductions handled differently. If you already filed, correct with Form 941-X or Form W-2c and W-3c, whichever is wrong.

Sources

Checked against these sources on October 25, 2026. Dates assume a calendar year and apply the next-business-day rule for weekends and holidays.

General information, not tax or legal advice. Forms, thresholds and dates change; confirm with the IRS and SSA or a tax professional before you file.

How to fill out Form W-3