Overview

The “X” indicates that the W-3 submission contains information from more than one state. The IRS Instructions for Form W-2 and W-3, Box 15 state:

"Box 15—State/Employer's state ID number (territorial ID number for Forms W-2AS, W-2GU, and W-2VI).

Enter the two-letter abbreviation for the name of the state

or territory being reported on Form(s) W-2. Also enter your

state- or territory-assigned ID number. If the Forms W-2

being submitted with this Form W-3 contain wage and

income tax information from more than one state or

territory, enter an “X” under “State” and do not enter any

state or territory ID number."