W-2 Forms

W-2 Form Definitions

What To Report

Wages, tips, other compensation; social security, Medicare, and withheld income taxes. Include bonuses, vacation allowances, severance pay, certain moving expense payments, some kinds of travel allowances, and third-party payments of sick pay.

Where To File Federal: Paper

Filing Address:

Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001

Federal Filing Requirements

  • Copy A: For Social Security Administration
  • Copy B: To Be Filed With Employee's Federal Tax Return
  • Copy C: For Employee's Records
  • Copy D: For Employer
  • Copy 1: For State, City, or Local Tax Department
  • Copy 2: To Be Filed With Employee's State, City, or Local Income Tax Return

State Filing Requirements

State filing varies per state.

  • 4 Part Format: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming
  • 6 Part Format: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Mississippi, Montana, Nebraska, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Utah, Vermont, Virginia, West Virginia, Wisconsin

Federal E-Filing Requirements

Anyone with 250 or more W-2 Copy A forms to submit must file electronically.

Federal Transmittal Form Requirements

  • Paper: Form W-3
  • E-File: None Required

What To Report

Form W-3 is completed only when paper Copy A of Form(s) W-2 are being filed. Do not file Form W-3 for Form(s) W-2 that were submitted electronically to the Social Security Administration.

Where To File Federal: Paper

Filing Address:

Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001

Federal Transmittal Form Requirements

  • Paper: Form W-3 is the transmittal for Form W-2
  • E-File: None Required

What To Report

Form W-3c is completed only when paper Copy A of Form(s) W-2c are being filed. Do not file Form W-3c for Form(s) W-2c that were submitted electronically to the Social Security Administration.

Where To File Federal: Paper

Filing Address:

Social Security Administration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18769-3333

Federal Transmittal Form Requirements

  • Paper: Form W-3c is the transmittal for Form W-2c
  • E-File: None Required