Forms W-2 and W-3: Employer Wage Reporting
How employers report employee wages and withholding, when 2026 forms are due, and when electronic filing is required.
What the forms do
Form W-2 reports an employee's wages, tips, and tax withholding. Form W-3 transmits paper Forms W-2 to the Social Security Administration and summarizes the employer's wage reporting. Electronic filers transmit the equivalent W-3 information electronically and do not file a paper Form W-3.
Electronic filing
Employers required to file at least 10 covered information returns in aggregate generally must file Forms W-2 electronically unless the IRS grants a waiver or an exemption applies. Employers can use SSA Business Services Online or compatible wage-reporting software.
Year-end reconciliation
- Reconcile annual payroll registers to Forms 941 and Form 940.
- Verify employee names and Social Security numbers.
- Confirm taxable wage treatment for benefits and fringe items.
- Balance W-2 totals to W-3 totals and the general ledger.
- Use Forms W-2c and W-3c for corrections when required.
- Retain required wage-reporting records for at least four years.
Primary sources
This resource is provided for general educational purposes and does not constitute legal, tax, benefits, safety, or other professional advice. Requirements and individual circumstances vary. Confirm current rules with authoritative sources and qualified advisors.
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