Form W-3 for 2013

(If you need to see the 2012 Form W-3, click here.)

The IRS requires most employers to file payroll Forms W-2 and W-3 at the beginning of each year for the previous year. Form W-3 (Transmittal of Wage and Tax Statements) is a summary of all the W-2 forms you are submitting to the federal government.

Assisted Payroll users: Assisted Payroll files Forms W-2 and W-3 on your behalf. You should use this clickable form for reference only. If your forms need to be corrected, contact Assisted Payroll Support at 888.712.9702. Do not follow the instructions on the clickable form to correct QuickBooks.

Employers must file Form W-3, by February 28, 2014 (March 31, if you file electronically). If you are filing 250 or more Forms W-2, you must file electronically, unless the IRS grants you a waiver.

This is an IRS form. If you print your forms directly from QuickBooks, they may look different, but they have been approved by the IRS. Click here to view Intuit's W-2/W-3 Approval Letter.

Box a - Control number

IRS directions

This is an optional box that you may use for numbering the whole transmittal.

QuickBooks behavior

QuickBooks does not supply this information.

Box b - Kind of Payer

IRS directions

Check the box that applies to you. Check only one box. If you have more than one type of Form W-2, send each type with a separate Form W-3. Note: The "Third-party sick pay" indicator box does not designate a separate kind of payer.

941 or 941-SS. Check this box if you file Form 941 or Form 941-SS and no other category applies. A church or church organization should check this box even if it is not required to file Forms 941, 941-SS, or 944.

Military. Check this box if you are a military employer sending Forms W-2 for members of the uniformed services.

943. Check this box if you are an agricultural employer and file Form 943 and you are sending Forms W-2 for agricultural employees. For nonagricultural employees, send their Forms W-2 with a separate Form W-3, checking the appropriate box.

944. Check this box if you file Form 944 (or Formulario 944(SP), its Spanish-language version), and no other category applies.

CT-1. Check this box if you are a railroad employer sending Forms W-2 for employees covered under the Railroad Retirement Tax Act (RRTA). Do no show employee RRTA tax in boxes 3 through 7. These boxes are only for social security and Medicare information. If you also have employees who are subject to social security and Medicare taxes, send that group's Forms W-2 with a separate Form W-3 and check the "941" checkbox on that Form W-3.

Hshld. emp. Check this box if you are a household employer sending Forms W-2 for household employees and you did not include the household employee's taxes on Forms 941, 941-SS, 943, or 944.

Medicare govt. emp. Check this box if you are a U.S., state, or local agency filing Forms W-2 for employees subject only to the 1.45% Medicare tax.

QuickBooks behavior

QuickBooks checks the "941 or 941-SS" box as a default, but you can change this on the interview worksheet.

Box b - Kind of Employer

IRS directions

Check the box that applies to you. Check only one box unless the second checked box is "Third-party sick pay". See Pub. 557, Tax-Exempt Status for Your Organization, for information about 501(c)(3) tax-exempt organizations.

None apply. Check this box if none of the checkboxes discussed next apply to you.

501c non-govt. Check this box if you are a non-governmental tax-exempt section 501(c) organization. Types of 501(c) non-governmental organizations include private foundations, public charities, social and recreation clubs, and veterans organizations For additional examples of 501(c) non-governmental organizations, see chapters 3 and 4 of Pub. 557, Tax-Exempt Status for Your Organization.

State/local non-501c. Check this box if you are a state or local government or instrumentality. This includes cities, townships, counties, special-purpose districts, public schools districts, or other publicly-owned entities with governmental authority.

State/local 501c. Check this box if you are a state or local government or instrumentality, and you have received a determination letter from the IRS indicating that you are also a tax-exempt organization under section 501(c)(3).

Federal govt. Check this box if you are a Federal government entity or instrumentality.

QuickBooks behavior

QuickBooks checks the "None apply" box as a default, but you can change this on the interview worksheet.

Box b - Third-party sick pay

IRS directions

Check this box if you are a third-party sick pay payer (or are reporting sick pay payments made by a third party) filing Forms W-2 with the "Third-party sick pay" checkbox in box 13 checked. File a single Form W-3 for the regular and "Third-party sick pay" Forms W-2.

QuickBooks behavior

QuickBooks does not check this box.

Box c - Total number of Forms W-2

IRS directions

Show the number of completed individual Forms W-2 that you are transmitting with this Form W-3. Do not count "Void" Forms W-2.

QuickBooks behavior

QuickBooks supplies this number based on the number of W-2s included in the interview.

Box d - Establishment number

IRS directions

You may use this box to identify separate establishments in your business. You may file a separate Form W-3, with Forms W-2, for each establishment even if they all have the same EIN; or you may use a single Form W-3 for all Forms W-2 of the same type.

QuickBooks behavior

QuickBooks does not supply this information.

Box e - Employer identification number (EIN)

IRS directions

Enter the nine-digit EIN assigned to you by the IRS. The number should be the same as shown on your Forms 941, 941-SS, 943, 944, CT-1, or Schedule H (Form 1040) and in the following format: 00-0000000. Do not use a prior owner's EIN.

If you do not have an EIN when filing your Form W-3, enter "Applied For" in box e, not your social security number (SSN).

QuickBooks behavior

QuickBooks pulls this information from the Federal Employer Identification Number field in the company information window.

How to verify your QuickBooks result

If the federal ID number is incorrect, click Save & Close to close the Payroll Tax Form window. You will have to create a new form once you've changed your company ID.

To change your ID, click on Company and then on Company Information. Enter the correct EIN in the Federal Employer Identification Number field, and click OK. When you return to the Form W-3, the newly entered ID number is displayed in box e.

Box f - Employer's name

IRS directions

Enter the same as shown on your Forms 941, 941-SS, 943, 944, or CT-1.

QuickBooks behavior

QuickBooks pulls this information from the company information provided in the "Legal Information" section of the company information window. Assisted Payroll customers will see their customer number, also known as the Payroll Service ID, here as well.

How to verify your QuickBooks result

If there is an error in the company name, click Save & Close to close the Payroll Tax Form window. You will have to create a new form once you've corrected your company name.

From the Company menu, choose Company Information. Make any necessary correction to the name, and click OK. When you return to the W-3, the new name information is displayed in box f.

Box g - Employer's address and ZIP code

IRS directions

Enter your address.

QuickBooks behavior

QuickBooks pulls this information from the company information provided in the "Legal Information" section of the company information window.

How to verify your QuickBooks result

If the company's address has changed, click Save & Close to close the Payroll Tax Form window. You will have to create a new form once you've change your company address.

From the Company menu, choose Company Information. Make any necessary correction to the address, and click OK. When you return to the W-3, the new address information is displayed in box g.

Box h - Other EIN used this year

IRS directions

If you have used an EIN (including a prior owner's EIN) on Forms 941, 941-SS, 943, 944, or CT-1 submitted for 2012 that is different than the EIN reported on Form W-3 in box e, enter the other EIN used. Agents generally report the employer's EIN in box h.

QuickBooks behavior

QuickBooks does not supply this information.

Box 1 - Wages, tips, other compensation

IRS directions

Enter the total reported in box 1 on the Forms W-2.

QuickBooks behavior

QuickBooks supplies this total from the Forms W-2 included in the interview.

Box 2 - Federal income tax withheld

IRS directions

Enter the total reported in box 2 on the Forms W-2.

QuickBooks behavior

QuickBooks supplies this total from the Forms W-2 included in the interview.

Box 3 - Social security wages

IRS directions

Enter the total reported in box 3 on the Forms W-2.

QuickBooks behavior

QuickBooks supplies this total from the Forms W-2 included in the interview.

Box 4 - Social security tax withheld

IRS directions

Enter the total reported in box 4 on the Forms W-2.

QuickBooks behavior

QuickBooks supplies this total from the Forms W-2 included in the interview.

Box 5 - Medicare wages and tips

IRS directions

Enter the total reported in box 5 on the Forms W-2.

QuickBooks behavior

QuickBooks supplies this total from the Forms W-2 included in the interview.

Box 6 - Medicare tax withheld

IRS directions

Enter the total reported in box 6 on the Forms W-2.

QuickBooks behavior

QuickBooks supplies this total from the Forms W-2 included in the interview.

Box 7 - Social security tips

IRS directions

Enter the total reported in box 7 on the Forms W-2.

QuickBooks behavior

QuickBooks supplies this total from the Forms W-2 included in the interview.

Box 8 - Allocated tips

IRS directions

Enter the total reported in box 8 on the Forms W-2.

QuickBooks behavior

QuickBooks supplies this total from the Forms W-2 included in the interview.

Box 9 - Unused

IRS directions

Do not enter an amount in box 9.

QuickBooks behavior

QuickBooks leaves this box empty.

Box 10 - Dependent care benefits

IRS directions

Enter the total reported in box 10 on Forms W-2.

QuickBooks behavior

QuickBooks supplies this total from the Forms W-2 included in the interview.

Box 11 - Nonqualified plans

IRS directions

Enter the total reported in box 11 on Forms W-2.

QuickBooks behavior

QuickBooks supplies this total from the Forms W-2 included in the interview.

Box 12a - Deferred compensation

IRS directions

Enter the total of all amounts reported with codes D through H, S, Y, AA, BB, and EE in box 12 on Forms W-2. Do not enter a code.

Caution: The total of Form W-2 box 12 amounts reported with Codes A through C, J through R, T through W, Z, and DD is not reported on Form W-3.

QuickBooks behavior

QuickBooks supplies this total from the Forms W-2 included in the interview.

Box 12b - Unused

IRS directions

Do not enter an amount in box 12b.

QuickBooks behavior

QuickBooks leaves this box empty.

Box 13 - For third-party sick pay use only

IRS Directions

Third-party payers of sick pay (or employers using the optional rule for Form W-2 described in section 6 of Pub. 15-A) filing third-party sick pay recap Forms W-2 and W-3 must enter "Third-Party Sick Pay Recap" in this box.

QuickBooks behavior

QuickBooks does not supply this information.

Box 14 - Income tax withheld by payer of third-party sick pay

IRS directions

Complete this box only if you are the employer and have employees who had federal income tax withheld on third-party payments of sick pay. Show the total income tax withheld by third-party payers on payments to all of your employees. Although this tax is included in the box 2 total, it must be separately shown here.

QuickBooks behavior

QuickBooks does not supply this information.

Box 15 - State/Employer's state ID number

IRS directions

Enter the two-letter abbreviation for the name of the state being reported on Forms W-2. Also enter your state-assigned ID number. If the Forms W-2 being submitted with this Form W-3 contain wage and income tax information from more than one state or territory, enter an "X" under "State" and do not enter any state ID number.

QuickBooks behavior

QuickBooks automatically fills in this box based on the state income tax withheld.

How to verify your QuickBooks result

If the state information entered by the program is incorrect, or if the program did not enter anything, enter the correct state identification number. Changing the entry on this line supersedes any entry made by QuickBooks but does not change any data in QuickBooks itself.

Box 16 - State wages, tips, etc.

IRS directions

Enter the total of state wages shown in box 16 on the Forms W-2 included with this Form W-3. If the Forms W-2 show amounts from more than one state, report them as one sum in box 16 on Form W-3. Verify that the amount reported in box 16 is an accurate total of the Forms W-2.

QuickBooks behavior

QuickBooks supplies this total from the Forms W-2 included in the interview.

Box 17 - State income tax

IRS Directions

Enter the total of state income tax shown in box 17 on the Forms W-2 included with this Form W-3. If the Forms W-2 show amounts from more than one state, report them as one sum in box 17 on Form W-3. Verify that the amount reported in box 17 is an accurate total of the Forms W-2.

QuickBooks behavior

QuickBooks supplies this total from the Forms W-2 included in the interview.

Box 18 - Local wages, tips, etc.

IRS directions

Enter the total of local wages shown in box 18 on the Forms W-2 included with this Form W-3. If the Forms W-2 show amounts from more than one locality, report them as one sum in box 18 on Form W-3. Verify that the amount reported in box 18 is an accurate total of the Forms W-2.

QuickBooks behavior

QuickBooks supplies this total from the Forms W-2 included in the interview.

Box 19 - Local income tax

IRS directions

Enter the total of local income tax shown in box 19 on the Forms W-2 included with this Form W-3. If the Forms W-2 show amounts from more than one locality, report them as one sum in box 19 on Form W-3. Verify that the amount reported in box 19 is an accurate total of the Forms W-2.

QuickBooks behavior

QuickBooks supplies this total from the Forms W-2 included in the interview.