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Checklist for W-2/W-3 Online Filing – Social Security Administration

Employers must send Copy A of Forms W-2 to Social Security to report the wages and taxes of their employees for the previous calendar year. Form W-2 must be given to each employee. Forms W-2 are sent to Social Security along with a Form W-3

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Businesses must calculate the total wages, tax withholdings (including FICA taxes), and other compensation paid to each employee over the course of the year, and then report this information to both the employee and the IRS by filing a W-2 form for each employee by the annual deadline.

A W-3 form is the Transmittal of Wage and Tax Statements that employers must file along with W-2 forms to report withheld income taxes and FICA taxes to the Social Security Administration.

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W-2/W-3 Online Filing Information