Transmitting the Wage Statements
After you complete all your W-2s, you total the numbers and put them on a form that looks very similar, called the W-3. This form summarizes the employer’s total payroll numbers for the year.
This is your last chance to reconcile your numbers before actually filing them with the government. Be sure these numbers match the totals you filed on your quarterly 941 reports. If not, it means you have an error somewhere and can avoid possible penalties by finding that error before you file the W-2s.
As a small business you can mail these forms, use the online services of the Social Security Administration (www.ssa.gov/bso/bsowelcome.htm
), or file using a magnetic media or electronically. Companies with over 250 employees ...