Employers submit Form W-3 to the Internal Revenue Service (IRS)
Employers submit Form W-3 to the Internal Revenue Service (IRS) and the Social Security Administration in order to record the combined employee income. This form must be filled out and sent by employers who send employees more than one Form W-2 to list their total salary payments and withholding amounts. The total amounts are shown on the Form W-2 that employers who issue a single Form W-2 to one employee use to calculate the totals.