W-2

• The W-2 form reports wages paid to each employee in the last year. The employer sends one copy to the IRS, furnishes one copy to the employee and keeps one copy for business records.
  
  

W-3

• The W-3 form is the Transmittal of Wage and Tax Statements paper used to accompany the filing of any paper copy of a W-2. This is the only purpose for which the W-3 is used; it should never be filed alone.
  
  

Electronic Filing

• When filing electronically, the W-3 form does not need to be used, according to the IRS.
  
  

Obtaining Forms

• Create and file electronic versions of W-2 and W-3 forms online at the Social Security Administration website. Forms, instructions and various publications explaining these forms are available for download at the IRS website.
  
  

Tips

• Never send payments with the filing of W-2 or W-3 forms. Use original forms when filing; photocopies will not be accepted.