IRS Form W-3SS – Transmittal of Wage and Tax Statements (Info Copy Only)

IRS Form W-3SS – In the complex world of tax reporting, IRS Form W-3SS plays a crucial role for employers in U.S. territories. This form, officially titled “Transmittal of Wage and Tax Statements,” serves as a summary document that accompanies wage and tax statements submitted to the Social Security Administration (SSA). Whether you’re a business owner in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or the U.S. Virgin Islands, understanding how to properly use and file Form W-3SS is essential for compliance and avoiding penalties. This guide covers everything you need to know about the form, including its purpose, filing requirements, and recent updates for the 2026 tax year.

What Is IRS Form W-3SS?

IRS Form W-3SS is a transmittal form used specifically to send Copy A of certain wage and tax statements to the SSA. It summarizes the total wages, tips, and other compensation reported on the accompanying forms, along with withheld taxes. Unlike the standard Form W-3 used in the mainland U.S., Form W-3SS is tailored for territorial employers filing Forms W-2AS (American Samoa), W-2CM (CNMI), W-2GU (Guam), or W-2VI (U.S. Virgin Islands). The form ensures that the SSA receives accurate aggregate data for social security and Medicare purposes.

Key features of Form W-3SS include:

  • It must be filed only when submitting paper copies of the W-2 forms mentioned above.
  • Electronic filers do not need to submit Form W-3SS, as the system generates it automatically.
  • The form includes boxes for employer details, totals from W-2 forms, and certification under penalties of perjury.

Note that the version available online, such as the PDF at https://www.irs.gov/pub/irs-pdf/fw3ss.pdf, is an “Info Copy Only” and not scannable for official filing. Employers must order official, scannable copies from the IRS.

Who Needs to File Form W-3SS?

Employers and payers in U.S. territories who are required to file Forms W-2AS, W-2CM, W-2GU, or W-2VI must also submit Form W-3SS if filing on paper. This includes:

  • Businesses with employees subject to social security and Medicare taxes.
  • Household employers, even if they have only one employee.
  • Government entities, agricultural employers, and third-party payers handling sick pay.

You must file Form W-3SS even if you’re transmitting just one W-2 form. However, if you’re filing electronically through the SSA’s Business Services Online (BSO), the system handles the transmittal automatically, eliminating the need for a separate W-3SS. Always use a separate Form W-3SS for each type of payer or employer category to avoid processing errors.

How to Obtain and Prepare Form W-3SS?

To get official copies:

  • Order free scannable forms from the IRS website at www.irs.gov/orderforms.
  • Avoid using photocopies or printable online versions for Copy A, as they won’t be machine-readable and could lead to penalties.

Preparation tips:

  • Use black ink and a 12-point Courier font for typed entries.
  • Enter amounts without dollar signs or commas, but include decimal points (e.g., 5000.00).
  • Ensure the tax year (2026) and Employer Identification Number (EIN) match across all forms.
  • Retain copies of Form W-3SS and related W-2 forms for at least four years.

Step-by-Step Guide to Completing Form W-3SS

Filling out Form W-3SS requires aggregating data from your W-2 forms. Here’s a breakdown of key boxes:

  • Box a: Control Number – Optional field for internal tracking.
  • Box b: Kind of Payer – Check one option, such as “941” for standard employers covered by social security and Medicare, “Military” for uniformed services, “943” for agricultural, “944” for certain small employers, “Hshld. emp.” for household employers, or “Medicare govt. emp.” for government employees subject only to Medicare tax. Also check “Third-party sick pay” if applicable.
  • Kind of Employer – Select from options like “None apply,” “501c non-govt.,” “State/local non-501c,” etc.
  • Box c: Total Number of Forms W-2 – Enter the count of W-2 forms being transmitted (exclude voids).
  • Box d: Establishment Number – Optional for multi-establishment businesses.
  • Box e: Employer Identification Number (EIN) – Must match your EIN on file with the IRS.
  • Boxes f and g: Employer’s Name and Address – Use the same details as on your quarterly tax returns.
  • Box h: Other EIN Used This Year – Enter if you used a different EIN earlier in the year.
  • Contact Information – Provide a contact person, phone, fax, and email for inquiries.
  • Boxes 1-7, 11, 12a, 14 – Enter totals from the corresponding boxes on all transmitted W-2 forms, such as wages, federal income tax withheld, social security wages, and Medicare taxes.
  • Box 13: For Third-Party Sick Pay Use Only – Mark if recapping sick pay.
  • Box 15: Type of Form – Check the appropriate territorial form (e.g., W-2AS).
  • Signature Section – Sign under penalties of perjury, including title and date.

For detailed box-by-box instructions, refer to the 2026 General Instructions for Forms W-2 and W-3.

Filing Deadlines and Methods for Form W-3SS

  • Deadline: Both paper and electronic filings must be submitted by February 1, 2027, for the 2026 tax year.
  • Paper Filing: Mail the entire Form W-3SS with Copy A of the W-2 forms to: Social Security Administration, Direct Operations Center, Wilkes-Barre, PA 18769-0001. Use certified mail or approved private delivery services for tracking.
  • Copy 1 for Local Tax Departments: File by the same deadline with territory-specific addresses, such as the American Samoa Tax Office or Guam Department of Revenue and Taxation.

Do not staple, fold, or include payments with the forms. If filing for multiple territories, use separate transmittals.

The IRS and SSA strongly encourage electronic filing for efficiency and accuracy. Use the SSA’s BSO at www.SSA.gov/bso:

  • W-2 Online: Create and submit up to 50 forms directly.
  • File Upload: Submit files formatted per the SSA’s EFW2 specifications.
  • No separate Form W-3SS is needed; it’s auto-generated.

Electronic filing is mandatory if you have 250 or more W-2 forms, unless waived. For corrections, use Form W-3c and W-2c.

Common Mistakes to Avoid When Filing Form W-3SS

  • Using non-scannable online PDFs for Copy A.
  • Mismatching EINs or tax years across forms.
  • Failing to check the correct “Kind of Payer” or “Kind of Employer” boxes.
  • Not retaining copies for the required four years.
  • Submitting duplicates (e.g., both paper and electronic).

Double-check totals against your W-2 forms to ensure accuracy.

Penalties for Late or Incorrect Filing of Form W-3SS

Non-compliance can result in significant penalties:

  • Failure to file correct information returns by the due date can lead to penalties under IRC Section 6721, starting at $60 per form (up to $1,260,500 for large businesses).
  • Failure to furnish correct payee statements (e.g., to employees) incurs penalties under Section 6722.
  • Intentional disregard can increase penalties substantially.
  • Incorrect name/TIN combinations may trigger additional fines unless reasonable cause is shown.

Penalties have increased in recent years, so timely and accurate filing is critical. For extensions, use Form 8809.

Recent Updates for the 2026 Tax Year

For 2026, key changes include:

  • Updated OMB Number 1545-0029 on all related forms, including W-3SS.
  • Continued emphasis on separate transmittals for employees under FICA vs. Railroad Retirement Tax Act (RRTA).
  • Check “CT-1” for RRTA-covered employees and “941” for social security/Medicare-covered ones on Box b.
  • No major structural changes, but always review the latest General Instructions for any adjustments.

Stay informed by checking IRS.gov for any mid-year updates.

Conclusion: Stay Compliant with IRS Form W-3SS

Mastering IRS Form W-3SS ensures smooth tax reporting for territorial employers. By following the guidelines outlined here— from completion to filing—you can avoid costly errors and maintain good standing with the IRS and SSA. For personalized advice, consult a tax professional or visit IRS.gov for the latest resources. Proper use of this form not only fulfills legal obligations but also supports accurate benefit calculations for your employees.