Homepage Blank IRS W-2c PDF Template
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Filing taxes can often feel like navigating a maze, especially when discrepancies arise between reported earnings and an individual's actual income. In such cases, the IRS W-2c form becomes a critical tool. This form, designed to correct errors on the previously filed W-2 forms, ensures that both the Social Security Administration (SSA) and the Internal Revenue Service (IRS) have the accurate income information they need to calculate taxes properly. Errors that necessitate a W-2c might range from incorrect Social Security numbers and names to miscalculated wages or tax withholdings. The implications of submitting a W-2c extend beyond mere corrections; they affect an individual's tax liabilities and benefits, including future Social Security benefits. Understanding the who, what, when, and why of submitting this form is essential for employees and employers alike, ensuring that corrections are made promptly and accurately to maintain compliance and safeguard one's financial health.

Preview - IRS W-2c Form

Attention:

This form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. Do not file copy A downloaded from this website with the SSA. The official printed version of this IRS form is scannable, but the online version of it, printed from this website, is not. A penalty may be imposed for filing forms that can’t be scanned. See the penalties section in the current General Instructions for Forms W-2 and W-3 for more information.

To order official IRS forms, call 1-800-TAX-FORM (1-800-829-3676) or Order Information Returns and Employer Returns Online, and we’ll mail you the scannable forms and other products.

You may file Forms W-2 and W-3 electronically on the SSA’s website at Employer Reporting Instructions & Information. You can create fill-in versions of Forms W-2 and W-3 for filing with SSA. You may also print out copies for filing with state or local governments, distribution to your employees, and for your records.

See IRS Publications 1141, 1167, 1179 and other IRS resources for information about printing these tax forms.

DO NOT CUT, FOLD, OR STAPLE THIS FORM

 

 

 

 

For Official Use Only

 

 

 

 

 

 

 

 

 

 

 

 

 

 

44444

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OMB No. 1545-0008

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a Employer’s name, address, and ZIP code

 

 

 

c Tax year/Form corrected

 

 

d Employee’s correct SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

/ W-2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e Corrected SSN and/or name (Check this box and complete boxes f and/or

 

 

 

 

 

 

 

 

 

 

g if incorrect on form previously filed.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Complete boxes f and/or g only if incorrect on form previously filed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

f Employee’s previously reported SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b Employer's Federal EIN

 

 

 

 

 

g Employee’s previously reported name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

h Employee’s first name and initial

 

Last name

 

 

Suff.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Note. Only complete money fields that are being corrected (exception: for

 

 

 

 

 

 

 

 

 

 

 

corrections involving MQGE, see the General Instructions for Forms W-2

 

 

 

 

 

 

 

 

 

 

 

and W-3, under Specific Instructions for Form W-2c, boxes 5 and 6).

i Employee’s address and ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

1 Wages, tips, other compensation

1 Wages, tips, other compensation

2 Federal income tax withheld

 

2 Federal income tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

Social security wages

 

3

Social security wages

 

4 Social security tax withheld

 

4 Social security tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5 Medicare wages and tips

5 Medicare wages and tips

6

Medicare tax withheld

 

 

6

Medicare tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Social security tips

 

7

Social security tips

 

8

Allocated tips

 

 

8

Allocated tips

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

 

 

 

 

 

9

 

 

 

10

Dependent care benefits

 

 

10

Dependent care benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

Nonqualified plans

 

11

Nonqualified plans

 

12a See instructions for box 12

 

12a See instructions for box 12

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

e

 

 

 

 

 

13

Statutory

Retirement

Third-party

13

Statutory

Retirement

Third-party

12b

 

 

 

 

12b

 

 

 

 

 

 

employee

plan

sick pay

 

employee

plan

sick pay

C

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

e

 

 

 

 

 

14 Other (see instructions)

 

14 Other (see instructions)

 

12c

 

 

 

 

12c

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12d

 

 

 

 

12d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State Correction

Information

 

 

 

 

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

15 State

 

 

 

15 State

 

 

15 State

 

 

15 State

 

 

 

 

Employer’s state ID number

 

Employer’s state ID number

Employer’s state ID number

 

Employer’s state ID number

 

 

 

 

 

 

 

 

 

 

 

 

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

 

16 State wages, tips, etc.

 

 

 

 

 

 

 

 

 

 

 

 

 

17 State income tax

 

17 State income tax

 

17 State income tax

 

 

17 State income tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Locality Correction

Information

 

 

 

 

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

 

18 Local wages, tips, etc.

 

 

 

 

 

 

 

 

 

 

 

 

 

19 Local income tax

 

19 Local income tax

 

19 Local income tax

 

 

19 Local income tax

 

 

 

 

 

 

 

 

 

 

 

 

 

20 Locality name

 

20 Locality name

 

20 Locality name

 

 

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

Copy A—For Social Security Administration

Form W-2c (Rev. 8-2014)

 

 

Corrected Wage and Tax Statement

 

 

 

 

 

Department of the Treasury

 

 

Cat. No. 61437D

Internal Revenue Service

44444

 

For Official Use Only

 

 

 

 

 

 

 

 

 

 

 

 

 

OMB No. 1545-0008

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a Employer’s name, address, and ZIP code

 

 

 

c Tax year/Form corrected

 

d Employee’s correct SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

/ W-2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e Corrected SSN and/or name (Check this box and complete boxes f and/or

 

 

 

 

 

 

 

 

 

g if incorrect on form previously filed.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Complete boxes f and/or g only if incorrect on form previously filed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

f Employee’s previously reported SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b Employer's Federal EIN

 

 

 

 

 

g Employee’s previously reported name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

h Employee’s first name and initial

 

Last name

 

Suff.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Note. Only complete money fields that are being corrected (exception: for

 

 

 

 

 

 

 

 

 

corrections involving MQGE, see the General Instructions for Forms W-2

 

 

 

 

 

 

 

 

 

and W-3, under Specific Instructions for Form W-2c, boxes 5 and 6).

i Employee’s address and ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

1 Wages, tips, other compensation

1 Wages, tips, other compensation

2 Federal income tax withheld

 

2 Federal income tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

3

Social security wages

 

3

Social security wages

 

4 Social security tax withheld

 

4 Social security tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

5 Medicare wages and tips

5 Medicare wages and tips

6

Medicare tax withheld

 

6

Medicare tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Social security tips

 

7

Social security tips

 

8

Allocated tips

 

8

Allocated tips

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

 

 

 

 

9

 

 

 

10

Dependent care benefits

 

10

Dependent care benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

Nonqualified plans

 

11

Nonqualified plans

 

12a See instructions for box 12

 

12a See instructions for box 12

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

13

Statutory

Retirement

Third-party

13

Statutory

Retirement

Third-party

12b

 

 

 

12b

 

 

 

 

 

employee

plan

sick pay

 

employee

plan

sick pay

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

14 Other (see instructions)

 

14 Other (see instructions)

 

12c

 

 

 

12c

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

12d

 

 

 

12d

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State Correction

Information

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

15 State

 

 

 

15 State

 

 

15 State

 

15 State

 

 

 

Employer’s state ID number

 

Employer’s state ID number

Employer’s state ID number

 

Employer’s state ID number

 

 

 

 

 

 

 

 

 

 

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

 

 

 

 

 

 

 

 

 

 

17 State income tax

 

17 State income tax

 

17 State income tax

 

17 State income tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Locality Correction

Information

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

 

 

 

 

 

 

 

 

 

 

19 Local income tax

 

19 Local income tax

 

19 Local income tax

 

19 Local income tax

 

 

 

 

 

 

 

 

 

 

 

20 Locality name

 

20 Locality name

 

20 Locality name

 

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Copy 1—State, City, or Local Tax Department

Form W-2c (Rev. 8-2014)

 

 

Corrected Wage and Tax Statement

 

 

Department of the Treasury

 

 

 

 

Internal Revenue Service

44444

 

For Official Use Only

 

 

 

 

Safe, accurate,

 

 

Visit the IRS website

 

OMB No. 1545-0008

 

 

 

 

 

FAST! Use

 

 

at www.irs.gov.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a Employer’s name, address, and ZIP code

 

 

 

c Tax year/Form corrected

 

d Employee’s correct SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

/ W-2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e Corrected SSN and/or name (Check this box and complete boxes f and/or

 

 

 

 

 

 

 

 

 

g if incorrect on form previously filed.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Complete boxes f and/or g only if incorrect on form previously filed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

f Employee’s previously reported SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b Employer's Federal EIN

 

 

 

 

 

g Employee’s previously reported name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

h Employee’s first name and initial

 

Last name

 

Suff.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Note. Only complete money fields that are being corrected (exception: for

 

 

 

 

 

 

 

 

 

corrections involving MQGE, see the General Instructions for Forms W-2

 

 

 

 

 

 

 

 

 

and W-3, under Specific Instructions for Form W-2c, boxes 5 and 6).

i Employee’s address and ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

1 Wages, tips, other compensation

1 Wages, tips, other compensation

2 Federal income tax withheld

 

2 Federal income tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

3

Social security wages

 

3

Social security wages

 

4 Social security tax withheld

 

4 Social security tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

5 Medicare wages and tips

5 Medicare wages and tips

6

Medicare tax withheld

 

6

Medicare tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Social security tips

 

7

Social security tips

 

8

Allocated tips

 

8

Allocated tips

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

 

 

 

 

9

 

 

 

10

Dependent care benefits

 

10

Dependent care benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

Nonqualified plans

 

11

Nonqualified plans

 

12a See instructions for box 12

 

12a See instructions for box 12

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

13

Statutory

Retirement

Third-party

13

Statutory

Retirement

Third-party

12b

 

 

 

12b

 

 

 

 

 

employee

plan

sick pay

 

employee

plan

sick pay

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

14 Other (see instructions)

 

14 Other (see instructions)

 

12c

 

 

 

12c

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

12d

 

 

 

12d

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State Correction

Information

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

15 State

 

 

 

15 State

 

 

15 State

 

15 State

 

 

 

Employer’s state ID number

 

Employer’s state ID number

Employer’s state ID number

 

Employer’s state ID number

 

 

 

 

 

 

 

 

 

 

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

 

 

 

 

 

 

 

 

 

 

17 State income tax

 

17 State income tax

 

17 State income tax

 

17 State income tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Locality Correction

Information

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

 

 

 

 

 

 

 

 

 

 

19 Local income tax

 

19 Local income tax

 

19 Local income tax

 

19 Local income tax

 

 

 

 

 

 

 

 

 

 

 

20 Locality name

 

20 Locality name

 

20 Locality name

 

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Copy B—To Be Filed with Employee’s FEDERAL Tax Return

Form W-2c (Rev. 8-2014)

Corrected Wage and Tax Statement

Department of the Treasury Internal Revenue Service

44444

 

For Official Use Only

 

 

 

 

Safe, accurate,

 

 

Visit the IRS website

 

OMB No. 1545-0008

 

 

 

 

 

FAST! Use

 

 

at www.irs.gov.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a Employer’s name, address, and ZIP code

 

 

 

c Tax year/Form corrected

 

d Employee’s correct SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

/ W-2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e Corrected SSN and/or name (Check this box and complete boxes f and/or

 

 

 

 

 

 

 

 

 

g if incorrect on form previously filed.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Complete boxes f and/or g only if incorrect on form previously filed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

f Employee’s previously reported SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b Employer's Federal EIN

 

 

 

 

 

g Employee’s previously reported name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

h Employee’s first name and initial

 

Last name

 

Suff.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Note. Only complete money fields that are being corrected (exception: for

 

 

 

 

 

 

 

 

 

corrections involving MQGE, see the General Instructions for Forms W-2

 

 

 

 

 

 

 

 

 

and W-3, under Specific Instructions for Form W-2c, boxes 5 and 6).

i Employee’s address and ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

1 Wages, tips, other compensation

1 Wages, tips, other compensation

2 Federal income tax withheld

 

2 Federal income tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

3

Social security wages

 

3

Social security wages

 

4 Social security tax withheld

 

4 Social security tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

5 Medicare wages and tips

5 Medicare wages and tips

6

Medicare tax withheld

 

6

Medicare tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Social security tips

 

7

Social security tips

 

8

Allocated tips

 

8

Allocated tips

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

 

 

 

 

9

 

 

 

10

Dependent care benefits

 

10

Dependent care benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

Nonqualified plans

 

11

Nonqualified plans

 

12a See instructions for box 12

 

12a See instructions for box 12

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

13

Statutory

Retirement

Third-party

13

Statutory

Retirement

Third-party

12b

 

 

 

12b

 

 

 

 

 

employee

plan

sick pay

 

employee

plan

sick pay

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

14 Other (see instructions)

 

14 Other (see instructions)

 

12c

 

 

 

12c

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

12d

 

 

 

12d

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State Correction

Information

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

15 State

 

 

 

15 State

 

 

15 State

 

15 State

 

 

 

Employer’s state ID number

 

Employer’s state ID number

Employer’s state ID number

 

Employer’s state ID number

 

 

 

 

 

 

 

 

 

 

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

 

 

 

 

 

 

 

 

 

 

17 State income tax

 

17 State income tax

 

17 State income tax

 

17 State income tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Locality Correction

Information

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

 

 

 

 

 

 

 

 

 

 

19 Local income tax

 

19 Local income tax

 

19 Local income tax

 

19 Local income tax

 

 

 

 

 

 

 

 

 

 

 

20 Locality name

 

20 Locality name

 

20 Locality name

 

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form W-2c (Rev. 8-2014)

Corrected Wage and Tax Statement

Copy C—For EMPLOYEE’s RECORDS

Department of the Treasury

Internal Revenue Service

Notice to Employee

This is a corrected Form W-2, Wage and Tax Statement, (or Form W-2AS, W-2CM, W-2GU, W-2VI or W-2c) for the tax year shown in box c. If you have filed an income tax return for the year shown, you may have to file an amended return. Compare amounts on this form with those reported on your income tax return. If the corrected amounts change your U.S. income tax, file Form 1040X, Amended U.S. Individual Income Tax Return, with Copy B of this Form W-2c to amend the return you already filed.

If there is a correction in box 5, Medicare wages and tips, use the corrected amount to determine if you need to file or amend Form 8959, Additional Medicare Tax. If you need to file Form 8959 or an amended Form 8959, attach it to Form 1040 or Form 1040X, as applicable.

If you have not filed your return for the year shown in box c, attach Copy B of the original Form W-2 you received from your employer and Copy B of this Form W-2c to your return when you file it.

For more information, contact your nearest Internal Revenue Service office. Employees in American Samoa, Commonwealth of the Northern Mariana Islands, Guam, or the U.S. Virgin Islands should contact their local taxing authority for more information.

44444

 

For Official Use Only

 

 

 

 

 

 

 

 

 

 

 

 

 

OMB No. 1545-0008

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a Employer’s name, address, and ZIP code

 

 

 

c Tax year/Form corrected

 

d Employee’s correct SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

/ W-2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e Corrected SSN and/or name (Check this box and complete boxes f and/or

 

 

 

 

 

 

 

 

 

g if incorrect on form previously filed.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Complete boxes f and/or g only if incorrect on form previously filed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

f Employee’s previously reported SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b Employer's Federal EIN

 

 

 

 

 

g Employee’s previously reported name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

h Employee’s first name and initial

 

Last name

 

Suff.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Note. Only complete money fields that are being corrected (exception: for

 

 

 

 

 

 

 

 

 

corrections involving MQGE, see the General Instructions for W-2 and W-3,

 

 

 

 

 

 

 

 

 

under Specific Instructions for Form W-2c, boxes 5 and 6).

 

i Employee’s address and ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

1 Wages, tips, other compensation

1 Wages, tips, other compensation

2 Federal income tax withheld

 

2 Federal income tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

3

Social security wages

 

3

Social security wages

 

4 Social security tax withheld

 

4 Social security tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

5 Medicare wages and tips

5 Medicare wages and tips

6

Medicare tax withheld

 

6

Medicare tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Social security tips

 

7

Social security tips

 

8

Allocated tips

 

8

Allocated tips

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

 

 

 

 

9

 

 

 

10

Dependent care benefits

 

10

Dependent care benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

Nonqualified plans

 

11

Nonqualified plans

 

12a See instructions for box 12

 

12a See instructions for box 12

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

13

Statutory

Retirement

Third-party

13

Statutory

Retirement

Third-party

12b

 

 

 

12b

 

 

 

 

 

employee

plan

sick pay

 

employee

plan

sick pay

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

14 Other (see instructions)

 

14 Other (see instructions)

 

12c

 

 

 

12c

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

12d

 

 

 

12d

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State Correction

Information

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

15 State

 

 

 

15 State

 

 

15 State

 

15 State

 

 

 

Employer’s state ID number

 

Employer’s state ID number

Employer’s state ID number

 

Employer’s state ID number

 

 

 

 

 

 

 

 

 

 

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

 

 

 

 

 

 

 

 

 

 

17 State income tax

 

17 State income tax

 

17 State income tax

 

17 State income tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Locality Correction

Information

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

 

 

 

 

 

 

 

 

 

 

19 Local income tax

 

19 Local income tax

 

19 Local income tax

 

19 Local income tax

 

 

 

 

 

 

 

 

 

 

 

20 Locality name

 

20 Locality name

 

20 Locality name

 

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Copy 2—To Be Filed with Employee’s State, City, or Local Income Tax Return

Form W-2c (Rev. 8-2014)

Corrected Wage and Tax Statement

Department of the Treasury Internal Revenue Service

44444

 

For Official Use Only

 

 

 

 

 

 

 

 

 

 

 

 

 

OMB No. 1545-0008

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a Employer’s name, address, and ZIP code

 

 

 

c Tax year/Form corrected

 

d Employee’s correct SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

/ W-2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e Corrected SSN and/or name (Check this box and complete boxes f and/or

 

 

 

 

 

 

 

 

 

g if incorrect on form previously filed.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Complete boxes f and/or g only if incorrect on form previously filed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

f Employee’s previously reported SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b Employer's Federal EIN

 

 

 

 

 

g Employee’s previously reported name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

h Employee’s first name and initial

 

Last name

 

Suff.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Note. Only complete money fields that are being corrected (exception: for

 

 

 

 

 

 

 

 

 

corrections involving MQGE, see the General Instructions for W-2 and W-3,

 

 

 

 

 

 

 

 

 

under Specific Instructions for Form W-2c, boxes 5 and 6).

 

i Employee’s address and ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

1 Wages, tips, other compensation

1 Wages, tips, other compensation

2 Federal income tax withheld

 

2 Federal income tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

3

Social security wages

 

3

Social security wages

 

4 Social security tax withheld

 

4 Social security tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

5 Medicare wages and tips

5 Medicare wages and tips

6

Medicare tax withheld

 

6

Medicare tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Social security tips

 

7

Social security tips

 

8

Allocated tips

 

8

Allocated tips

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

 

 

 

 

9

 

 

 

10

Dependent care benefits

 

10

Dependent care benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

Nonqualified plans

 

11

Nonqualified plans

 

12a See instructions for box 12

 

12a See instructions for box 12

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

13

Statutory

Retirement

Third-party

13

Statutory

Retirement

Third-party

12b

 

 

 

12b

 

 

 

 

 

employee

plan

sick pay

 

employee

plan

sick pay

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

14 Other (see instructions)

 

14 Other (see instructions)

 

12c

 

 

 

12c

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

12d

 

 

 

12d

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State Correction

Information

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

15 State

 

 

 

15 State

 

 

15 State

 

15 State

 

 

 

Employer’s state ID number

 

Employer’s state ID number

Employer’s state ID number

 

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Locality Correction

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Correct information

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Form W-2c (Rev. 8-2014)

Corrected Wage and Tax Statement

Copy D—For Employer

Department of the Treasury Internal Revenue Service

Employers, Please Note:

Specific information needed to complete Form W-2c is given in the separate General Instructions for Forms W-2 and W-3, under Specific Instructions for Form W-2c. You can order those instructions and additional forms by calling 1-800-TAX-FORM (1-800-829-3676). You can also get forms and instructions from the IRS website at www.irs.gov.

E-filing. If you file 250 or more Form(s) W-2c, you must file electronically. Even if you are not required to file electronically, doing so can save you time and effort. Employers may now use the SSA's W-2 Online service to create, save, print and submit up to 50 Form(s) W-2c at a time over the Internet. When you e-file with the SSA, no separate Form W-3c filing is required. An electronic Form W-3c will be created for you by the W-2 Online service. For information, visit the SSA's Employer W-2 Filing Instructions & Information website at www.socialsecurity.gov/employer.

Form Data

Fact Name Description
Purpose of Form W-2c This form is used to correct information on the originally issued Form W-2. It covers errors such as incorrect names, Social Security numbers, or amounts reported for wages and taxes.
When to File Filers must submit Form W-2c to the Social Security Administration as soon as an error is discovered. There's no deadline for corrections, but prompt filing is encouraged to ensure accurate tax records.
Impact on Tax Returns If taxpayers have already filed their returns, they may need to amend their return using Form 1040-X after receiving a corrected W-2c, depending on the nature of the correction.
State-Specific Forms Some states require a separate state-specific version of the W-2c form. The requirement for and availability of such a form depend on the individual state's tax laws and regulations.

Instructions on Utilizing IRS W-2c

After submitting a W-2 form, employers sometimes discover inaccuracies in the reported information. These could range from misspelled employee names to incorrect income figures. Correcting these errors is crucial, not just for maintaining accurate records but also for ensuring employees' tax obligations are correctly calculated. The IRS W-2c form is designed for this purpose, allowing employers to amend previously filed W-2 forms. Filling out this form correctly ensures that these adjustments are communicated effectively to the IRS and the affected employees. The process might seem daunting, but following the right steps can simplify it significantly.

  1. Begin by entering the employer’s information in the top section of the form. This includes the employer's name, address, and Employer Identification Number (EIN). Ensure this information matches what was reported on the original W-2.
  2. Fill in the employee’s social security number in the specified area. This is crucial for matching the correction with the right individual.
  3. Input the employee’s corrected name if this information was reported incorrectly on the original W-2 form.
  4. Proceed to correct the wages, tax withheld, or any other information that was misreported. This includes federal income tax withheld, social security wages, Medicare wages, and tips. Each box on the W-2c corresponds to the same box on the original W-2 form, making it easier to identify where corrections are needed.
  5. If correcting an amount, enter the corrected figure in the column labeled “correct information.” If the original form reported an incorrect amount, place this incorrect amount in the column labeled "previously reported." If the original entry was blank or zero, leave the "previously reported" column blank for that item.
  6. Describe each correction in detail in the section provided. This explanation helps the IRS understand the nature of the correction and can speed up the processing time.
  7. Review the form carefully before submission. Ensure all corrected information is accurate and fully reflects the changes needed to amend the original W-2 form.
  8. Submit the form to the IRS and provide the corrected copy to the employee. Depending on the error type, you may also need to submit a corrected form to your state tax department.

Completing the IRS W-2c form is essential for rectifying errors on the original W-2 forms. It's not just a matter of regulatory compliance; it also upholds the accuracy of an employee's tax records and ensures that both employers and employees are on the right track concerning their tax obligations. By following these detailed steps, one can navigate the process with confidence, ensuring that all corrections are made accurately and promptly.

Obtain Answers on IRS W-2c

  1. What is the IRS W-2c form?

    The IRS W-2c form, officially titled "Corrected Wage and Tax Statement," is designed to correct errors on the original W-2 form that employers provide to employees and the Social Security Administration (SSA). This includes reporting incorrect wages, tax withholdings, or other data.

  2. When should an employer file a W-2c form?

    An employer should file a W-2c form as soon as they discover an error on the originally filed W-2 form. This helps ensure that employees have the correct information for their tax returns, and it helps maintain accurate records with the SSA.

  3. Can an employee initiate the correction process?

    Yes, if employees notice a mistake on their W-2 form, they should promptly notify their employer. While it is the employer's responsibility to file the W-2c form, employees play a critical role in identifying discrepancies.

  4. What are common errors corrected by the W-2c form?

    • Incorrect employee social security number or name
    • Misreported wages or tax withholdings
    • Incorrect retirement plan indicator
    • Errors in the allocation of tips and other compensation

  5. How does an employer file a W-2c form?

    An employer can file a W-2c form electronically through the SSA's Business Services Online (BSO) or by mail. Electronic filing is encouraged for its efficiency and is required for employers who need to correct W-2 forms for 250 or more employees.

  6. Is there a deadline for filing the W-2c form?

    There is no specific deadline for filing a W-2c form. However, employers should file as soon as possible after noticing an error to ensure employees can accurately file their federal income tax returns and to keep SSA records up to date.

  7. Do employers need to furnish corrected W-2 forms to employees?

    Yes, once an employer has filed a W-2c form, they are also required to provide the corrected copy to the affected employee. This ensures that the employee has the correct information for their tax filings.

  8. Are there penalties for not correcting a W-2 form?

    Employers can face penalties from the IRS and SSA for failing to correct W-2 errors. These penalties can vary depending on the nature of the error and how long it takes to correct. Prompt correction is advised to avoid these penalties.

  9. Can a W-2c form be filed for previous years?

    Yes, a W-2c form can be filed for previous tax years if errors are discovered after the fact. This helps correct the employee's income and tax records and ensures compliance with federal reporting requirements.

Common mistakes

Filling out the IRS W-2c form, which is used to correct information on previously submitted W-2 forms, requires attention to detail. Unfortunately, mistakes can happen. Here are 10 common errors to avoid to ensure the process goes smoothly:

  1. Not double-checking the employee's Social Security Number (SSN). Any discrepancy here can cause significant issues for both the employer and employee.

  2. Failing to accurately report the tax year that the correction applies to. This mistake can lead to unnecessary confusion and delays.

  3. Omitting the employer's identification number (EIN). This key piece of information is crucial for processing the form correctly.

  4. Incorrectly filling out the corrected wages. It's important to be precise when adjusting any figures related to wages.

  5. Misrepresenting the tax withheld. Carefully verify any adjustments to withheld taxes to avoid discrepancies.

  6. Overlooking the need to correct state information. If state taxes were reported incorrectly, this section must also be addressed.

  7. Forgetting to sign and date the form. An unsigned form is incomplete and will be returned.

  8. Submitting the form without attaching W-3c, the transmittal document required for W-2c forms. Both documents are necessary for processing.

  9. Using an outdated form version. Always check that you are using the most current form to ensure compliance with the latest regulations.

  10. Not keeping a copy for your records. It's essential to have proof of the correction for future reference.

Avoiding these mistakes not only saves time and prevents frustration but also ensures that employees' records are up-to-date and accurate.

Documents used along the form

The IRS W-2c form plays a critical role in the correction of previously filed W-2 forms, ensuring accurate employee wage and tax reporting. It often needs to be accompanied by or requires the submission of various other documents to support the corrections made or to fulfill additional reporting requirements. These forms are essential in maintaining accuracy and compliance in tax documents. Below is a list of other forms and documents often used with the IRS W-2c form.

  • W-3c - This form serves as a transmittal document accompanying the W-2c forms when filed with the Social Security Administration. It summarizes the total corrected information reported on the individual W-2c forms.
  • W-2 - The original Wage and Tax Statement form that reports an employee's annual wages and the amount of taxes withheld from their paycheck. The W-2c form corrects any information incorrectly reported on this document.
  • 941-X - This is an Adjusted Employer's Quarterly Federal Tax Return form used to correct errors on a previously filed Form 941, including wages and taxes that were reported incorrectly and are also often corrected on a W-2c.
  • 940-X - This Adjusted Employer's Annual Federal Unemployment (FUTA) Tax Return form is used to make corrections to previously filed Form 940, which reports federal unemployment tax liabilities. Corrections here might necessitate changes to W-2c filings.
  • 1099 Series - These forms report various types of non-employment income. In certain situations where income was misclassified between W-2 and 1099, corrections may necessitate the use of W-2c.
  • SS-8 - This form is used to determine the proper classification of workers (employee or independent contractor). The conclusions drawn from an SS-8 determination could lead to the need for filing W-2c forms.
  • 4852 - Serving as a substitute for Forms W-2, 1098, and 1099-R when the originals are not received, lost, or incorrect, Form 4852 may be corrected by a W-2c if subsequent correct information is provided.
  • 1040-X - An Amended U.S. Individual Income Tax Return form that individuals may need to file if the corrections made on a W-2c affect their personal tax returns.
  • Copy A of W-2c - This specific part of the W-2c form is submitted directly to the Social Security Administration, separate from the copies provided to the employee for their records and tax filing purposes.

Understanding and properly utilizing these forms in conjunction with the IRS W-2c form ensures that corrections to wage and tax reports are accurately communicated to the necessary federal agencies and individuals. This not only helps in maintaining compliance but also aids in the accurate and fair taxation process for both employers and employees.

Similar forms

  • IRS Form W-2: This is the original version of the W-2c form. While the W-2 reports an employee's annual wages and tax withholdings, the W-2c is used to correct any mistakes on the initially filed W-2 form. Both forms are crucial for employees' tax filings.
  • IRS Form W-3c: Serving as a companion to the W-2c, the Form W-3c summarizes the information on the W-2c forms for all employees of a business. It corrects the transmitted totals of all parts of W-2 forms to the Social Security Administration (SSA).
  • IRS Form 1040X: Similar to the W-2c, the Form 1040X is used to make amendments. However, it's for personal income tax returns instead of W-2 forms. It allows taxpayers to correct errors on previously filed Form 1040s.
  • IRS Form 941-X: This form is used by employers to correct errors on previously filed Form 941, the Employer's Quarterly Federal Tax Return. Like the W-2c allows corrections for employees' wage and tax statements, Form 941-X rectifies errors in reporting employees' tax withholdings to the IRS.
  • IRS Form 1099-MISC Correction: This correction form is used for fixing inaccuracies on the 1099-MISC form, similar to how W-2c corrects the W-2 forms. The 1099-MISC forms report miscellaneous income, and their correction form ensures accurate reporting to the IRS.
  • IRS Form 1094-C: Though not a correction form, the 1094-C, like the W-3c, is used for transmitting summarized information, specifically about health coverage offered by employers. It accompanies Form 1095-C but serves a different purpose compared to W-2c; it focuses on health coverage reporting.
  • IRS Form 1095-C Correction: Employers use this form to correct previously submitted Form 1095-C, which reports health insurance coverage offered to employees. It's similar to the W-2c in its function to rectify previously reported information.
  • IRS Form 3921 Correction: For correcting errors on Form 3921, which is used to report exercises of incentive stock options. Though it deals with specific equity compensation events, its correction nature is similar to that of the W-2c.
  • IRS Form corrected: A general term for various IRS forms that are corrected after submission. Like the W-2c, these forms address and amend inaccuracies or changes needed in originally submitted documents.
  • State Tax Amendment Forms: Many states have their own versions of amendment forms, similar to the 1040X but for state taxes. While not directly related to the W-2c, they serve a similar purpose at the state level, correcting previously filed state tax returns due to changes or errors in income, deductions, or credits.

Dos and Don'ts

When filling out the IRS W-2c form, which is essential for correcting information previously submitted on a W-2 form, attention to detail is critically important. This ensures that your corrected wage and tax statements accurately reflect the necessary adjustments. Below are lists of things you should and shouldn't do to help guide you through the process effectively.

Things You Should Do

  1. Review the original W-2 form thoroughly before starting the W-2c to ensure you fully understand what corrections need to be made.
  2. Gather all necessary documents that support the changes, such as pay stubs or tax forms, to help you accurately complete the W-2c.
  3. Fill out the form using black ink or type electronically, as it improves readability and reduces the risk of errors.
  4. Provide detailed explanations for each correction in the designated area to ensure clear communication with the IRS and any other entities that may review the document.
  5. Correct only the information that needs to be updated, leaving the correct information from the original W-2 form untouched.
  6. Double-check all entries for typos or calculation errors before submitting the form to avoid further issues.
  7. Retain a copy of the completed W-2c form for your records and for providing copies to the employee, Social Security Administration, and any state or local tax departments as required.

Things You Shouldn't Do

  • Do not guess if you are unsure about how to correct a specific piece of information; seek guidance from a tax professional or the IRS.
  • Do not use correction fluid or tape; instead, if an error is made, start over with a new form to ensure that the document remains clear and legible.
  • Avoid leaving fields blank that require a correction; instead, fill in all necessary fields accurately based on the corrected information.
  • Do not overlook the IRS instructions for the W-2c form, which can provide valuable guidance on filling out the form correctly.
  • Avoid submitting the form without first verifying all information with the employee to ensure that the corrections meet their expectations and records.
  • Do not delay in submitting the completed W-2c form, as waiting too long can lead to penalties for you or your company and confusion for the employee during tax season.
  • Do not send the W-2c form directly to the employee without first submitting it to the Social Security Administration; the corrected form must be processed to update official records.

Misconceptions

When it comes to correcting information on previously submitted W-2 forms, the IRS W-2c form plays a crucial role. However, there are several misconceptions that can lead to confusion. Understanding these can help employers and employees navigate corrections more smoothly.

  • Myth: The W-2c form is only for correcting an employee's salary information.
    In reality, the W-2c form is used to correct a variety of errors on the original W-2 form. This includes mistakes in an employee's name, social security number, wage information, tax withholding amounts, and even the employer's information. Its purpose extends far beyond just salary corrections.

  • Myth: You only need to send the W-2c form to the IRS.
    This assumption is incorrect. When a W-2c form is completed, it needs to be sent not only to the IRS but also to the Social Security Administration (SSA). Furthermore, the employee whose information is being corrected, as well as any state, city, or local tax department that was sent the original W-2, must receive a copy. The distribution of the corrected form is more extensive than many realize.

  • Myth: There's no deadline for submitting W-2c forms.
    Many people mistakenly believe that there is no time limit for submitting a W-2c form. However, it's important to correct errors as soon as they are discovered. The IRS encourages timely submission to ensure that employee wage records are accurate, which affects an individual's social security benefits and tax liabilities. Delaying corrections can lead to penalties for employers and confusion for employees.

  • Myth: If you e-file your W-2 forms, you can't e-file the W-2c forms.
    This is not the case. Just like the original W-2 forms, W-2c forms can also be submitted electronically. E-filing can be a faster, more secure way to submit these corrections and is encouraged by the IRS. Both forms have electronic submission options that employers are encouraged to use for efficiency and security.

Key takeaways

Filling out and using the IRS W-2c form is essential for correcting information on previously filed W-2 forms. There are several key takeaways to ensure that the process is done correctly and efficiently:

  • Understanding when to use it is crucial. The W-2c form is specifically for correcting errors on a W-2 form such as incorrect employee name, Social Security number, or amounts reported. It's not for making corrections to personal tax returns.

  • Accuracy is key. Double-check all information being corrected on the W-2c to avoid further errors. Any mistake on the W-2c can lead to complications for both the employer and the employee.

  • Filing promptly is important. As soon as an error is discovered, the W-2c should be filled out and submitted to avoid potential penalties and to ensure that employees can file their tax returns accurately and on time.

  • Electronic filing is an option. The IRS allows the W-2c form to be filed electronically, which can be faster and more secure than paper filing. This option is especially useful for employers who have to correct W-2 forms for multiple employees.

  • Notifying employees is a must. Employees need to be informed about the correction, as it may impact their tax filings. They should receive a copy of the W-2c so that they have the corrected information for their records.

  • State tax departments may need to be notified. Some states require a copy of the W-2c when corrections are made. Checking with the state tax department to ensure compliance is critical to avoid issues with state income taxes.

By keeping these key takeaways in mind, employers can navigate the process of correcting W-2 information with confidence and ensure compliance with IRS requirements.

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