Paper copies of Form W-2 (Copy A) and the Form W-3 transmittal go to the Social Security Administration’s Direct Operations Center in Wilkes-Barre, Pennsylvania. The exact street or P.O. box depends on how you ship: regular USPS mail, USPS Certified Mail, and private carriers like FedEx or UPS each use a different address. Corrections go somewhere different again. Knowing where to mail W-2 and W-3 forms matters because sending them to the wrong address can delay processing past the January 31 deadline.
USPS Regular Mail
If you drop your W-2s and W-3 in the mail with the U.S. Postal Service, send them to:
Social Security Administration
Direct Operations Center
Wilkes-Barre, PA 18769-0001
That ZIP code (ending in 0001) is for standard first-class or priority mail through USPS.1Social Security Administration. Paper Forms W-2 and Instructions
USPS Certified Mail
Certified Mail uses the same facility but a different ZIP suffix:
Social Security Administration
Direct Operations Center
Wilkes-Barre, PA 18769-0002
Everything above the ZIP line stays identical. The 0002 suffix routes the certified package to the correct intake point inside the Wilkes-Barre facility.1Social Security Administration. Paper Forms W-2 and Instructions
FedEx, UPS, DHL, and Other Private Carriers
Private carriers can’t deliver to a post office box, so the SSA publishes a separate street address for them:
Social Security Administration
Direct Operations Center
Attn: W-2 Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
Include the “Attn: W-2 Process” line. Without it, the package may land somewhere else inside the complex and sit before reaching the right team.1Social Security Administration. Paper Forms W-2 and Instructions
One trap to avoid: not every FedEx, UPS, or DHL service qualifies for the IRS “timely mailing treated as timely filing” rule. The IRS maintains a specific approved list. If you use a service that isn’t on it and your package arrives after January 31, the ship date won’t protect you.2Internal Revenue Service. Private Delivery Services (PDS)
Where To Send Corrections
If you’ve already filed and need to fix something, you file Form W-2c with a Form W-3c transmittal. These go to a different address than original filings.
USPS regular mail:
Social Security Administration
Direct Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333
Certified Mail or any private carrier:
Social Security Administration
Direct Operations Center
Attn: W-2c Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
A W-3c has to accompany every W-2c, even when the only error is a misspelled name or an incorrect Social Security number. Give the corrected form to the affected employee as soon as you can.3Internal Revenue Service. General Instructions for Forms W-2 and W-3 (2026)4Social Security Administration. Helpful Hints to Forms W-2c/W-3c Filing
Filing Deadline
Copy A of Form W-2 and Form W-3 are due to the SSA by January 31 of the year after the tax year. Employee copies are due the same day.5Social Security Administration. Deadline Dates to File W-2s When January 31 falls on a weekend or federal holiday, the deadline rolls to the next business day. For tax year 2026, January 31, 2027 is a Sunday, so the deadline is Monday, February 1, 2027.3Internal Revenue Service. General Instructions for Forms W-2 and W-3 (2026)
Extensions are not automatic. You can request one 30-day extension on Form 8809, but you have to explain the reason, submit the request on paper before the deadline, and sign it under penalties of perjury. The IRS grants W-2 extensions only for extraordinary circumstances such as a natural disaster, the death or serious illness of the person responsible for filing, or a business in its first year of operation. No additional extensions beyond those 30 days are available.3Internal Revenue Service. General Instructions for Forms W-2 and W-3 (2026)6Internal Revenue Service. About Form 8809, Application for Extension of Time to File Information Returns
Make Sure the Forms Will Actually Scan
The SSA reads paper W-2s with scanners, so a form that looks fine to you may still be rejected. Copy A must be the official red drop-out ink form or a laser-printed equivalent that complies with IRS Publication 1141. A photocopy of a W-2 onto plain white paper will not work, and neither will a printout of the PDF Copy A you can see on the IRS website.1Social Security Administration. Paper Forms W-2 and Instructions
When you fill in Copy A, use black ink only. Twelve-point Courier is the preferred font. Don’t use script, italics, or handwriting, don’t write corrections directly on the form, and keep entries inside the boxes.3Internal Revenue Service. General Instructions for Forms W-2 and W-3 (2026)
One more filing rule worth checking before you reach for an envelope: employers who file 10 or more information returns in total across all types (W-2s, 1099s, and others counted together) must file electronically, not on paper. Only employers under that combined threshold have a choice.7Internal Revenue Service. Topic No. 801, Who Must File Information Returns Electronically
State and Local Copies Don’t Go to Wilkes-Barre
The Wilkes-Barre addresses are federal only. State and local W-2 filings have their own portals and mailing addresses, often with the same January 31 deadline but different submission rules. Check your state department of revenue or taxation for the correct destination. Some states receive W-2 data through a combined federal/state program, but not all do, so confirm rather than assume.