What Is the Mailing Address for W-2 and W-3 Forms?

Employers report employee wages and tax withholdings to the government using Form W-2, the Wage and Tax Statement. This form details an individual employee’s compensation and the amounts withheld for taxes. A separate document, Form W-3, is a transmittal form that serves as a summary of all W-2s issued by an employer.

Required Forms for Submission

An employer’s submission must include Copy A of each Form W-2 and a single Form W-3, Transmittal of Wage and Tax Statements. The Form W-3 consolidates the totals from all individual W-2s. The figures on the W-3 for total wages, Social Security wages, and Medicare tax withheld must match the sum of the corresponding amounts from all W-2s being sent.

Employers must submit Copy A of each Form W-2. The Social Security Administration (SSA) accepts official red-ink forms from the IRS and approved black-and-white substitute forms. These substitutes, often generated by payroll software, are acceptable as long as they are scannable and meet IRS guidelines.

Mailing Addresses for Paper Filing

All paper W-2 and W-3 forms are sent directly to the Social Security Administration, not the Internal Revenue Service. The SSA processes these forms to update employee earnings records for future Social Security benefits. The specific mailing address depends on the delivery service used.

For filings sent via the U.S. Postal Service, the address is: Social Security Administration, Direct Operations Center, Wilkes-Barre, PA 18769-0001. If an employer uses a certified mail service for tracking, the zip code should be changed to 18769-0002.

For employers who use an IRS-approved private delivery service, such as FedEx or UPS, a different address must be used. These packages should be sent to: Social Security Administration, Direct Operations Center, Attn: W-2 Process, 1150 E. Mountain Dr., Wilkes-Barre, PA 18702-7997.

Preparing Your Mailing Package

The single Form W-3 must be placed on top of the stack of all corresponding Copy A versions of the Form W-2s. The forms must be kept flat and should not be folded, stapled, or paper-clipped together. Creases and punctures from staples can interfere with scanning equipment and cause errors.

It is advisable to use an envelope or box that is large enough to hold the forms without bending them. To ensure the documents arrive and have a record of submission, using a trackable mailing service like Certified Mail is a sound practice. This provides a receipt that serves as proof of mailing.

Electronic Filing as an Alternative

Many businesses can use the Social Security Administration’s Business Services Online (BSO) portal, a secure and efficient alternative to mailing paper forms. E-filing provides an immediate confirmation of receipt and often results in faster processing.

Federal regulations mandate electronic filing for businesses that file 10 or more information returns in a calendar year. This threshold is an aggregate total that includes forms like the W-2 and 1099 series, making the BSO portal a requirement for these employers. The BSO service automatically creates the electronic equivalent of Form W-3, simplifying the submission process.