IRS Form W-3SS 2019 Transmittal of Wage and Tax Statements

What Is Form W-3SS?

Form W-3SS, Transmittal of Wage and Tax Statements, is a form that must be filed with the Social Security Administration (SSA) by any payer or employer who needs to transmit a paper Copy A of forms W-2AS, W-2CM, W-2GU, and W-2VI to the SSA.

Form W-2AS is filed to report wages that American Samoa employers pay to the employees of that territory. Form W-2CM is filed to report wages that Commonwealth of the Northern Mariana Islands (CNMI) employers pay to the employees of that territory. Form W-2GU is filed to report wages paid by Guam employers to Guam employees. Form W-2VI is filed to report wages paid by the U.S. Virgin Islands (USVI) employers to USVI employees.

IRS Form W-3SS is issued by the Internal Revenue Service (IRS) every year and was last revised in 2019. Use the link below to download IRS Form W-3SS to file for 2018.

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Attention:
You may file Forms W-2 and W-3 electronically on the SSA’s
Employer
W-2 Filing Instructions and Information
web page, which is also accessible
at www.socialsecurity.gov/employer. You can create fill-in versions of
Forms W-2 and W-3 for filing with SSA. You may also print out copies for
filing with state or local governments, distribution to your employees, and
for your records.
Note: Copy A of this form is provided for informational purposes only. Copy A appears in
red, similar to the official IRS form. The official printed version of this IRS form is scannable,
but the online version of it, printed from this website, is not. Do not print and file Copy A
downloaded from this website with the SSA; a penalty may be imposed for filing forms that
can’t be scanned. See the penalties section in the current
General Instructions for Forms
W-2 and
W-3, available at www.irs.gov/w2, for more information.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded, filled in, and printed and used to satisfy the requirement to provide the
information to the recipient.
To order official IRS information returns such as Forms W-2 and W-3, which include a
scannable Copy A for filing, go to IRS’
Online Ordering for Information Returns and
Employer Returns
page, or visit
www.irs.gov/orderforms
and click on Employer and
Information returns. We’ll mail you the scannable forms and any other products you order.
See IRS Publications 1141, 1167, and
1179
for more information about printing these tax
forms.
Attention:
You may file Forms W-2 and W-3 electronically on the SSA’s
Employer
W-2 Filing Instructions and Information
web page, which is also accessible
at www.socialsecurity.gov/employer. You can create fill-in versions of
Forms W-2 and W-3 for filing with SSA. You may also print out copies for
filing with state or local governments, distribution to your employees, and
for your records.
Note: Copy A of this form is provided for informational purposes only. Copy A appears in
red, similar to the official IRS form. The official printed version of this IRS form is scannable,
but the online version of it, printed from this website, is not. Do not print and file Copy A
downloaded from this website with the SSA; a penalty may be imposed for filing forms that
can’t be scanned. See the penalties section in the current
General Instructions for Forms
W-2 and
W-3, available at www.irs.gov/w2, for more information.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded, filled in, and printed and used to satisfy the requirement to provide the
information to the recipient.
To order official IRS information returns such as Forms W-2 and W-3, which include a
scannable Copy A for filing, go to IRS’
Online Ordering for Information Returns and
Employer Returns
page, or visit
www.irs.gov/orderforms
and click on Employer and
Information returns. We’ll mail you the scannable forms and any other products you order.
See IRS Publications 1141, 1167, and
1179
for more information about printing these tax
forms.
DO NOT STAPLE OR FOLD
a Control number
For Official Use Only
33333
OMB No. 1545-0008
b
941-SS
Military
943
944
None apply
501c non-govt.
Third-party
sick pay
Kind
Kind
of
of
(Check if
Hshld.
Medicare
State/local
Payer
Employer
applicable)
emp.
govt. emp.
State/local 501c
Federal govt.
non-501c
(Check one)
(Check one)
c Total number of Forms W-2
d Establishment number
1 Wages, tips, other compensation
2 Income tax withheld
e Employer identification number (EIN)
3 Social security wages
4 Social security tax withheld
f Employer’s name
5 Medicare wages and tips
6 Medicare tax withheld
7 Social security tips
8
9
10
11 Nonqualified plans
12a Deferred compensation
g Employer’s address and ZIP code
h Other EIN used this year
13 For third-party sick pay use only
12b
15 Employer’s territorial ID number
14 Income tax withheld by payer of third-party sick pay
18 Check the appropriate box
Type of Form
W-2AS
W-2CM
W-2GU
W-2VI
Employer’s contact person
Employer’s telephone number
For Official Use Only
Employer’s fax number
Employer’s email address
Copy A—For Social Security Administration
Under penalties of perjury, I declare that I have examined this return and accompanying documents, and, to the best of my knowledge and belief, they are true, correct, and complete.
Signature
Title
Date
W-3SS
Transmittal of Wage and Tax Statements
2019
Department of the Treasury
Form
Internal Revenue Service
Send this entire page with the entire Copy A page of Form(s) W-2AS, W-2CM, W-2GU, or W-2VI to the Social Security
Administration (SSA). Photocopies are not acceptable. Do not send Form W-3SS if you filed electronically with the SSA.
Do not send any payment (cash, checks, money orders, etc.) with Form(s) W-2AS, W-2CM, W-2GU, W-2VI, and W-3SS.
Reminder
• File Upload. Upload wage files to the SSA you have created using payroll
or tax software that formats the files according to the SSA's Specifications
Separate instructions. See the 2019 General Instructions for Forms W-2
for Filing Forms W-2 Electronically (EFW2).
and W-3 for information on completing this form. Do not file Form W-3SS for
W-2 Online fill-in forms or file uploads will be on time if submitted by
Form(s) W-2AS, W-2CM, W-2GU, or W-2VI that were submitted electronically
January 31, 2020. For more information, go to www.SSA.gov/bso. First time
to the SSA.
filers, select “Register”; returning filers select “Log In.”
Purpose of Form
When To File Paper Forms
Complete a Form W-3SS Transmittal only when filing paper Copy A of
Mail Copy A of Form W-3SS with Copy A of Form(s) W-2AS, W-2CM,
Form(s) W-2AS, W-2CM, W-2GU, or W-2VI. Don't file Form W-3SS alone. All
W-2GU, or W-2VI by January 31, 2020.
paper forms must comply with IRS standards and be machine readable.
Photocopies are not acceptable. Use a Form W-3SS even if only one paper
Where To File Paper Forms
Form W-2AS, W-2CM, W-2GU, or W-2VI is being filed. Make sure both the
Form W-3SS and Form(s) W-2AS, W-2CM, W-2GU, or W-2VI show the
Send this entire page with the entire Copy A page of Form(s) W-2AS,
correct tax year and Employer Identification Number (EIN). Make a copy of
W-2CM, W-2GU, or W-2VI to:
this form and keep it with Copy D (For Employer) of Form(s) W-2AS, W-2CM,
Social Security Administration
W-2GU, or W-2VI for your records. The IRS recommends retaining copies of
Direct Operations Center
these forms for four years.
Wilkes-Barre, PA 18769-0001
E-Filing
Note: If you use “Certified Mail” to file, change the ZIP code to
“18769-0002.” If you use an IRS-approved private delivery service, add
The SSA strongly suggests employers report Form W-3SS and Form(s)
“ATTN: W-2 Process, 1150 E. Mountain Dr.” to the address and change the
W-2AS, W-2CM, W-2GU, or W-2VI Copy A electronically instead of on paper.
ZIP code to “18702-7997.” See Pub. 15 (Circular E), Employer’s Tax Guide,
The SSA provides two free e-filing options on its Business Services Online
for a list of IRS-approved private delivery services.
(BSO) website.
• W-2 Online. Use fill-in forms to create, save, print, and submit up to 50
Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time to the SSA.
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10117S
DO NOT STAPLE OR FOLD
a Control number
For Official Use Only
33333
OMB No. 1545-0008
b
941-SS
Military
943
944
None apply
501c non-govt.
Third-party
sick pay
Kind
Kind
of
of
(Check if
Hshld.
Medicare
State/local
Payer
Employer
applicable)
emp.
govt. emp.
State/local 501c
Federal govt.
non-501c
(Check one)
(Check one)
c Total number of Forms W-2
d Establishment number
1 Wages, tips, other compensation
2 Income tax withheld
e Employer identification number (EIN)
3 Social security wages
4 Social security tax withheld
f Employer’s name
5 Medicare wages and tips
6 Medicare tax withheld
7 Social security tips
8
9
10
11 Nonqualified plans
12a Deferred compensation
g Employer’s address and ZIP code
h Other EIN used this year
13 For third-party sick pay use only
12b
15 Employer’s territorial ID number
14 Income tax withheld by payer of third-party sick pay
Employer’s contact person
Employer’s telephone number
For Official Use Only
Employer’s fax number
Employer’s email address
Copy 1—For Local Tax Department
Under penalties of perjury, I declare that I have examined this return and accompanying documents, and, to the best of my knowledge and belief, they are true, correct, and complete.
Signature
Title
Date
Form W-3SS Transmittal of Wage and Tax Statements
2019
Department of the Treasury
Internal Revenue Service
Where To File
For more information about where to file Copy 1, contact your state, city, or local tax department.
American Samoa. File Copy 1 of Form W-3SS and Forms W-2AS at the following address.
American Samoa Tax Office
Executive Office Building
First Floor
Pago Pago, AS 96799
Guam. File Copy 1 of Form W-3SS and Forms W-2GU at the following address.
Guam Department of Revenue and Taxation
P.O. Box 23607
GMF, GU 96921
U.S. Virgin Islands. File Copy 1 of Form W-3SS and Forms W-2VI at the following address.
Virgin Islands Bureau of Internal Revenue
6115 Estate Smith Bay
Suite 225
St. Thomas, VI 00802
Commonwealth of the Northern Mariana Islands. File Form OS-3710 and Copy 1 of Forms W-2CM at the following address.
Division of Revenue and Taxation
Commonwealth of the Northern Mariana Islands
P.O. Box 5234 CHRB
Saipan, MP 96950

Download IRS Form W-3SS 2019 Transmittal of Wage and Tax Statements

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Instructions for Form W-3SS

IRS W-3SS Form is comprised of two pages. The first page, in red, is called "Copy A," and it must be filed with the SSA. Employers must send this entire page along with Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI to the following address: Social Security Administration Direct Operations Center Wilkes-Barre, PA 18769-0001 If you use "Certified Mail" to file, note that the ZIP code must be changed to "18769-0002." The IRS also approves some private delivery services; if you use them, add "ATTN: W-2 Process, 1150 E. Mountain Dr." and write ZIP code "18702-7997."

The second page, in black, is called "Copy 1," and it must be filed with the local tax department. You will find the addresses below:

  • American Samoa: American Samoa Tax Office Executive Office Building First Floor Pago Pago, AS 96799.
  • Guam: Guam Department of Revenue and Taxation P.O. Box 23607 GMF, GU 96921
  • United States Virgin Islands: Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Thomas, VI 00802.

The due date for filing 2019 Form W-3SS with the SSA is January 31, 2020, whether you file using paper forms or electronically.

Penalties for failure to file forms by the due date and failure to furnish are imposed to employers who cannot show a reasonable cause of failure. Penalty amounts have been increased for inflation, and this adjusted amount applies to returns required to be filed after December 31, 2019. Based on the date of filing, the amounts are as follows:

  • $50 per form if it is correctly filed within 30 days of the due date;
  • $110 per form if it is correctly filed more than 30 days after the due date but by August 1;
  • $270 per form if it is filed after August 1, or if it is not filed or corrected.

The IRS provides general instructions for Form W‑3 (SS) on their website.

IRS W-3SS Related Forms

The report is part of a series of forms which includes the following related documents:

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