Corrected Wage and Tax Statement Form provided by the IRS and the Social Security Administration to allow employers to correct errors in previously reported forms W-2 or related forms.
Form W-2c, officially Corrected Wage and Tax Statement, is an Internal Revenue Service form of previously filed Form W-2 or W-2c. Any errors made on Form W-2 or W-2c filed previously with the Social Security Administration (SSA) can be corrected by filing this form.
Use this form if you wish to correct any of the following:
i. Wages, Tips, and, Other Compensation
ii. Social Security Wages, tips, and tax withheld
iii. Federal Income Tax Withheld
iv. Allocated Tips, Dependent Care Benefits
v. Incorrect state/local information (only if applicable)
There is no specific deadline for filing Form W-2c. However, it is suggested that you file Form W-2c as soon as you discover any error on your original Form W-2 or W-2c form, as filing Form W-2 with incorrect information can lead to penalties.
If you state a reasonable cause for incorrectly filling out and filing Form W-2, SSA provides you the exemption from paying penalties.
You are expected to file this form as soon as you discover an error on your submitted Form W-2.
Box a — Employer's name, address, and ZIP code
Provide these details as shown on your previously submitted Form W-2.
Box b — Employer's Federal EIN
Provide your Employer’s EIN.
Box c — Tax year/Form corrected
Enter all 4 digits of the year of the form you are correcting. If you are correcting Form W-2AS, W-2CM, W-2GU, W-2VI, or W-2c, also enter “AS,” “CM,” “GU,” “VI,” or “c” to designate the form you are correcting.
Box d — Employee's correct SSN
Provide the employee's correct SSN even if it was correct on the submitted Form W-2. If correcting an employee's SSN, you must complete boxes e through i.
Box e — Corrected SSN and/or name
If you are correcting the employee’s SSN, name, or both, check this box and complete boxes d and f through i.
Box f — Employee's previously reported SSN
If you are correcting an employee’s incorrect SSN, then complete this box. If the previous SSN was reported as blank, then fill this with all zeroes.
Box g — Employee's previously reported name
If you are correcting an employee’s incorrect name, then complete this box. If the previous name was reported as blank, then this should be left blank.
If previously, both the SSN and the name were not provided, do not use Form W-2c. Contact the SSA at 800-772-6270.
Box h — Employee's first name and initial, Last name, Suff
Provide the employee's correct name.
Box i — Employee's address and ZIP code
Provide the employee’s correct address.
Boxes 1 through 20
For the items you are changing, enter under “Previously reported” the amount reported on the original Form W-2 then provide the correct amount under “Correct information.” Do not make an entry in any of these boxes on Copy A unless you are making a change.
Box 1 — Wages, tips, other compensation
Provide the previously reported wages, tips, and other compensation on the incorrect Form W-2and then write the correct wages, tips, and other information on the Form W-2c.
Box 2 — Federal income tax withheld
Use this box only to make corrections if the amount you entered in box 2 of the incorrect Form W-2 was not the amount you actually withheld.
Box 3 — Social security wages
Provide the previously reported wages on the incorrect Form W-2 and then write the correct one on the Form W-2c.
Box 4 — Social security tax withheld
Use this box only to make corrections if the amount you entered in box 2 of the incorrect Form W-2 was not the amount you actually withheld.
Boxes 5 and 6
Complete these boxes to correct Medicare wages and tips and Medicare tax withheld. Box 5 must be equal to or exceed the sum of boxes 3 and 7.
Boxes 8, 10, and 11
For correcting allocated tips, dependent care benefits, or deferrals and distributions relating to nonqualified plans, use these boxes.
You may file Form W-2c online or by mail.
You need to distribute the W-2c recipient copies to your employees. You also need to mail the W-2c copy A and W-3c to SSA.
If you are filing Form W-2c by paper, send the corrected Form W-2 to the following address:
Social Security Administration,
Direct Operations Center,
P.O. Box 3333,
Wilkes-Barre, PA 18767-3333
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