Form W-2C: Corrected Wage and Tax Statement
Correct errors on a previously filed Form W-2.
Filing Deadline
As soon as error is discovered
Transmittal Form
Use Form W-3c to transmit W-2c forms
Recipient Copy
Furnish corrected copy to employee
Overview
Form W-2c is used to correct errors on Form W-2 that was previously filed with the Social Security Administration. Common corrections include wrong wages, incorrect withholding amounts, or incorrect employee information.
You must file W-2c as soon as you discover an error. The form shows both the previously reported incorrect information and the correct information.
Who Must File
Required Filers
- •Employers who discover errors on previously filed W-2 forms
- •Errors in money amounts, withholding, or employee information
- •Required regardless of how small the error is
- •Must provide corrected copy to affected employees
Exceptions & Notes
- ✕Minor name/address changes may not require W-2c - consult SSA guidance
- ✕Some administrative errors can be corrected directly with SSA
Form Structure & Instructions
Here's what information is required in each section:
Previously Reported Information
The incorrect information originally filed
Correct Information
The correct information that should have been reported
Important Filing Notes
File As Soon As Error Discovered
Don't wait until the next filing season. File W-2c as soon as you become aware of an error. Late corrections may result in penalties and interest for the employee.
Show Both Previously Reported and Correct Information
W-2c requires both the incorrect amount previously reported and the correct amount. This allows SSA and IRS to properly adjust their records.
Employee May Need to Amend Return
If employee already filed their tax return based on incorrect W-2, they may need to file Form 1040-X (amended return) with the corrected information.
Use Form W-3c as Transmittal
When filing W-2c with SSA, you must also file Form W-3c (Transmittal of Corrected Wage and Tax Statements) summarizing the corrections.
W-2 Correction Services
Discovered an error on a previously filed W-2? We'll help you file accurate Form W-2c corrections quickly and properly.
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