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W-2 and W-3 filing: reconciliation and delivery
Year-end wage reporting has separate employee-delivery and filing tasks. Reconcile the wage register first, then verify recipients, filing access and submission evidence for each required step.
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General information, not legal or tax advice.
Reconcile employee forms with the transmittal
Form W-3 transmits Copy A of Forms W-2. Compare the employee-level totals with the payroll register and the aggregate filing before submission. Investigate name, withholding and wage discrepancies while the supporting payroll records are still readily available.
Sources: IRS - About Form W-3
Calendar both employee copies and SSA filing
The IRS instructions set February 1, 2027 for filing 2026 W-2/W-3 forms with SSA and generally for furnishing employee copies. Mailing a properly addressed employee form by the deadline meets the furnishing rule. Keep delivery and submission evidence as separate items in the closeout checklist.
Sources: IRS - General Instructions for Forms W-2 and W-3 (2026)
Confirm electronic filing access early
The IRS e-filing threshold is at least 10 information returns counted across applicable return types. SSA advises allowing at least 2 weeks for Business Services Online registration. Check account access and the total information-return count before deciding how the forms will be filed.
Sources: IRS - General Instructions for Forms W-2 and W-3 (2026)
Keep extensions and employer responsibility distinct
Filing extensions are not automatic; the IRS describes separate requests for SSA filing and employee furnishing. A filing extension does not automatically extend employee delivery. Employers remain responsible for timely, accurate reporting even when another party performs the work, so retain acceptance and correction records.
Sources: IRS - General Instructions for Forms W-2 and W-3 (2026)
Sources: reconcile employee forms with the transmittal
Related records and decisions
Prepare a complete wage-reporting handoff
Tidwell helps organize payroll inputs, review records and support payroll reporting. We coordinate tax questions with your CPA and leave employment-law interpretation with your legal adviser.