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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 , and1179 for more information about printing these tax
forms.

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DO NOT STAPLE OR FOLD
a Control number For Official Use Only:
33333 OMB No. 1545-0029
b 941 Military 943 944 None apply 501c non-govt. Third-party
Kind of Payer Kind of Employer sick pay
(Check one) Hshld. Medicare (Check one) State/local (Check if
emp. govt. emp. non-501c State/local 501c Federal govt. applicable)

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:
Department of the Treasury
Form W-3SS Transmittal of Wage and Tax Statements 2025 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 2025 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 February 02, 2026. For more information, go to www.SSA.gov/bso.
to the SSA.
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 February 02, 2026.
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 Send this entire page with the entire Copy A page of Form(s) W-2AS,
Form W-3SS and Form(s) W-2AS, W-2CM, W-2GU, or W-2VI show the W-2CM, W-2GU, or W-2VI to:
correct tax year and employer identification number (EIN). Make a copy of Social Security Administration
this form and keep it with a copy of Copy A (For SSA) of Form(s) W-2AS, Direct Operations Center
W-2CM, W-2GU, or W-2VI for your records. The IRS recommends retaining Wilkes-Barre, PA 18769-0001
copies of these forms for at least 4 years.
Note: If you use “Certified Mail” to file, change the ZIP code to
E-Filing “18769-0002.” If you use an IRS-approved private delivery service, add
“ATTN: W-2 Process, 1150 E. Mountain Dr.” to the address and change the
The SSA strongly suggests employers report Form W-3SS and Form(s) ZIP code to “18702-7997.” Go to www.irs.gov/PDS for a list of IRS-
W-2AS, W-2CM, W-2GU, or W-2VI Copy A electronically instead of on paper. approved private delivery services.
The SSA provides two free e-filing options on its Business Services Online
(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

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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 Department of the Treasury
2025 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 Form(s) W-2AS at the following address.
American Samoa Department of Treasury
Tax Office
Executive Office Building
Pago Pago, AS 96799
Guam. File Copy 1 of Form W-3SS and Form(s) W-2GU at the following address.
Guam Department of Revenue and Taxation
P.O. Box 23607
Barrigada, GU 96921
U.S. Virgin Islands. File Copy 1 of Form W-3SS and Form(s) 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 Form(s) 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

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