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Form W-3 and related Forms W-2, and is subject to any

Elimination of magnetic media as a filing method.

penalties that result from not complying with these

The last year for filing on tapes and cartridges was tax year

requirements. Be sure that the payer’s name and employer

2004 (forms timely filed with the SSA in 2005). The last year

identification number (EIN) on Forms W-2 and W-3 are the

for filing on diskette was tax year 2005 (forms timely filed

same as those used on the Form 941, Employer’s Quarterly

with the SSA in 2006).

Federal Tax Return, Form 943, Employer’s Annual Federal

You are encouraged to file electronically even if

Tax Return for Agricultural Employees, Form 944,

TIP

you are filing fewer than 250 Forms W-2. Small

Employer’s Annual Federal Tax Return, Form CT-1,

submitters may be able to file Forms W-2 online. For

Employer’s Annual Railroad Retirement Tax Return, or

more information, visit SSA’s Employer Reporting

Schedule H (Form 1040) filed by or for the payer.

Instructions and Information website at

and select “Business

When to file. File Copy A of Form W-2 with the entire page

Services Online Tutorial.”

of Form W-3 by February 28, 2007. However, if you file

electronically, the due date is April 2, 2007. You may owe a

You may request a waiver on Form 8508, Request

penalty for each Form W-2 that you file late. See Penalties

for Waiver From Filing Information Returns Electronically/

on page 8. If you terminate your business, see Terminating

Magnetically. Submit Form 8508 to the IRS at least 45 days

a business on page 7.

before the due date of Form W-2. See Form 8508 for filing

information.

Extension to file. You may request an automatic

extension of time to file Form W-2 with the SSA by sending

If you file electronically, do not file the same returns

Form 8809, Application for Extension of Time To File

on paper.

Information Returns, to the address shown on Form 8809.

CAUTION

You must request the extension before the due date of

Electronic reporting specifications for Form W-2 are in the

Forms W-2. You will have an additional 30 days to file. See

SSA’s MMREF-1, a publication that can be downloaded by

Form 8809 for details.

accessing SSA’s Employer Reporting Instructions and

Even if you request an extension to file Form W-2,

Information website at and

you must still furnish Form W-2 to your employees

selecting “Forms and publications.” You can also get

by January 31, 2007. But see Extension to furnish

electronic specifications by calling SSA’s Employer

CAUTION

Forms W-2 to employees below.

Reporting Branch at 1-800-772-6270.

Reporting instructions for electronic filing differ in a few

Where to file. File the entire Copy A page of Form W-2 with

situations from paper reporting instructions. For example,

the entire page of Form W-3 at the following address:

electronic filers may enter more than four items in box 12 in

one individual’s wage report, but paper filers are limited to

Social Security Administration

four entries in box 12 on Copy A of each Form W-2.

Data Operations Center

Furnishing Copies B, C, and 2 to employees. Furnish

Wilkes-Barre, PA 18769-0001

Copies B, C, and 2 of Form W-2 to your employees,

If you use “Certified Mail” to file, change the ZIP

generally, by January 31, 2007. You will meet the “furnish”

TIP

code to “18769-0002.” If you use an IRS-approved

requirement if the form is properly addressed and mailed on

private delivery service, add “ATTN: W-2 Process,

or before the due date.

1150 E. Mountain Dr.” to the address and change the ZIP

If employment ends before December 31, 2006, you may

code to “18702-7997.” See Pub. 15 (Circular E) for a list of

furnish copies to the employee at any time after employment

IRS-approved private delivery services.

ends, but no later than January 31, 2007. If an employee

asks for Form W-2, give him or her the completed copies

Do not send cash, checks, money orders, etc. with

within 30 days of the request or within 30 days of the final

the Forms W-2 and W-3 that you submit to the SSA.

wage payment, whichever is later. However, if you terminate

Do not use the address above to file electronically.

CAUTION

your business, see Terminating a business on page 7.

See SSA’s MMREF-1, Magnetic Media Reporting and

Electronic Filing, for the electronic filing address.

You may furnish Forms W-2 to employees on IRS official

Employment tax forms (for example, Form 941 or Form

forms or on acceptable substitute forms. See Substitute

943), remittances, and Forms 1099 must be sent to the IRS.

forms on page 1. Be sure that the Forms W-2 you provide

to employees are clear and legible and comply with the

Send Copy 1 of Form W-2 to your state, city, or local tax

requirements in Pub. 1141.

department. For more information concerning Copy 1

Extension to furnish Forms W-2 to employees. You

(including how to complete boxes 15-20), contact your state,

may request an extension of time to furnish Forms W-2 to

city, or local tax department.

employees by sending a letter to:

Shipping and mailing. If you file more than one type of

employment tax form, please group Forms W-2 of the same

IRS – Enterprise Computing Center – Martinsburg

type with a separate Form W-3 for each type, and send

Information Reporting Program

them in separate groups. See the specific instructions for

Attn: Extension of Time Coordinator

box b of Form W-3 on page 14.

240 Murall Drive

Kearneysville, WV 25430

Prepare and file Forms W-2 either alphabetically by

employees’ last names or numerically by employees’ social

Mail your letter on or before the due date for furnishing

security numbers. Please do not staple or tape Form W-3

Forms W-2 to employees. It must include:

•

to the related Forms W-2 or Forms W-2 to each other.

Your name and address,

•

These forms are machine read. Staple holes or tears

Your employer identification number (EIN),

•

interfere with machine reading. Also, do not fold Forms

A statement that you are requesting an extension to

W-2 and W-3. Send the forms to the SSA in a flat mailing.

furnish “Forms W-2” to employees,

•

Reason for delay, and

Electronic reporting. If you are required to file 250 or

•

Your signature or that of your authorized agent.

more Forms W-2, you must file them electronically unless

the IRS granted you a waiver. You may be charged a

Undeliverable Forms W-2. Keep for four years any

penalty if you fail to file electronically when required.

employee copies of Forms W-2 that you tried to deliver but

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Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2006 Page 3

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