Fillable Form W-2C

W-2C is a form used to correct any possible errors that were reported in the W-2 form, such as incorrect tax bills and withholdings. It is used to correct the W-2, no matter how small the error.

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What is Form W-2c?


Form W-2c is an Internal Revenue Service form used to correct any errors on previously filed Form W-2 or W-2c with the Social Security Administration (SSA). It is also known as the Corrected Wage and Tax Statement. 


Use this form if you wish to correct incorrect name, incorrect Social Security Number, or incorrect amount entered (Wages, Tips, and, Other Compensation, Social Security Wages, tips, and tax withheld, Federal Income Tax Withheld, Allocated Tips, Dependent Care Benefits, Incorrect state/local information (only if applicable)).


How to fill out Form W-2c?


Form W-2c is straightforward and easy to answer. 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.


Submission


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


Tips


  • 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 errors 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. 

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