Form W-3 for Year 2012 Filing Deadline
If you file using paper forms, you must file Copy A of Form W–2 with Form W–3 by February 28, 2013. However, if you e–file, the due date is automatically extended to April 1, 2013.
Who must file Form W-2.
Every employer engaged in a
trade or business who pays remuneration, including
noncash payments of $600 or more for the year (all
amounts if any income, social security, or Medicare tax
was withheld) for services performed by an employee
must file a Form W-2 for each employee (even if the
employee is related to the employer) from whom:
Income, social security, or Medicare tax was withheld.
Income tax would have been withheld if the employee
had claimed no more than one withholding allowance or
had not claimed exemption from withholding on Form
W-4, Employee’s Withholding Allowance Certificate.
If you are required to file 250 or more Forms W-2 or
want to take advantage of the benefits of e-filing, see
E-filing on page 2.
Who must file Form W-3.
Anyone required to file Form
W-2 must file Form W-3 to transmit Copy A of Forms W-2.
Make a copy of Form W-3; keep it and Copy D (For
Employer) of Forms W-2 with your records for 4 years. Be
sure to use Form W-3 for the correct year. If you are filing
Forms W-2 electronically, see E-filing on page 2.
Household employers. Even employers with only one
household employee must file Form W-3 to transmit Copy
A of Form W-2. On Form W-3 check the “Hshld. emp.”
checkbox in box b. For more information, see Schedule H
(Form 1040), Household Employment Taxes, and its
separate instructions. You must have an employer
identification number (EIN). See Box b—Employer
identification number (EIN) on page 12.