Summary: We calculate the \(O(\alpha_s^3)\) heavy flavor contributions to the Wilson coefficients of the structure function \(F_{2}(x,Q^{2})\) and the massive operator matrix elements (OMEs) for the twist-2 operators of unpolarized deeply inelastic scattering in the region \(Q^{2}\gg m^{2}\). The massive Wilson coefficients are obtained as convolutions of massive OMEs and the known light flavor Wilson coefficients. We also compute the massive OMEs which are needed to evaluate heavy flavor parton distributions in the variable flavor number scheme (VFNS) to 3-loop order. All contributions to the Wilson coefficients and operator matrix elements but the genuine constant terms at \(O(\alpha_s^3)\) of the OMEs are derived in terms of quantities, which are known for general values in the Mellin variable \(N\). For the operator matrix elements \({\mathbf A}_{Qg}^{(3)}\), \({\mathbf A}_{qg,Q}^{(3)}\) and \({\mathbf A}_{gg,Q}^{(3)}\) the moments \(N=2-10\), for \({\mathbf A}_{Qq}^{(3),PS}\) to \(N=12\), and for \({\mathbf A}_{qq,Q}^{(3)NS}\), \({\mathbf A}_{qq,Q}^{(3)PS}\), \({\mathbf A}_{gq,Q}^{(3)}\) to \(N=14\) are computed. These terms contribute to the light flavor +-combinations. For the flavor non-singlet terms, we calculate as well the odd moments \(N=1-13\), corresponding to the light flavor - -combinations. We also obtain the moments of the 3-loop anomalous dimensions, their color projections for the present processes respectively, in an independent calculation, which agree with the results given in the literature.