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Understanding the ins and outs of tax forms is crucial for both employers and employees, and the IRS W-2c form plays a significant role when there's a need to correct previously submitted wage and tax statements. This particular form is intended to provide an amended report for individuals, correcting information such as social security earnings, Medicare earnings, and federal income tax withholdings, among others, that was reported inaccurately on the original W-2 form. Filing a W-2c is not just about rectifying mistakes; it’s also about ensuring that employees' earnings records with the Social Security Administration are accurate, which is essential for determining future benefits. The process of submitting a corrected form involves a few specific steps, and both employers and employees should be aware of the related deadlines and potential implications of not addressing errors in a timely manner. By providing a pathway to correct errors, the IRS ensures that tax reporting remains as accurate and up-to-date as possible, safeguarding both the employee's benefits and the employer's compliance with tax laws.

IRS W-2c Example

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

 

 

 

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State Correction

Information

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

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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

 

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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

 

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20 Locality name

 

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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.

Download PDF Form

Document Specifics

Fact Number Description
1 The IRS W-2c form is used to correct information reported on the original W-2 form.
2 This form can correct errors such as incorrect employee names, Social Security numbers, previously reported earnings, and tax withholdings.
3 Employers must file a W-2c form with the Social Security Administration (SSA) and provide a copy to the employee.
4 There is no deadline for submitting a W-2c form; it should be filed as soon as an error is discovered.
5 If submitting a W-2c for a previous tax year, the employer may also need to correct the FICA taxes by filing Form 941-X or Form 944-X.
6 For state-specific corrections, employers must check with the state's tax department since each state has its own process and form for correcting state tax records.
7 In cases where multiple corrections are needed for the same employee, separate W-2c forms should be filed for each year needing correction.

Guide to Writing IRS W-2c

Correcting previously filed W-2 forms is an important process for both employers and employees, ensuring accuracy in tax reporting and compliance with IRS regulations. The IRS W-2c form serves this purpose, allowing for the amendment of information reported on the original W-2 form. Whether it's correcting social security numbers, wages, tax withholdings, or other information, filling out the form correctly is crucial. The following steps are designed to guide you through the process of completing a W-2c form without assuming prior knowledge of its content.

  1. Start by obtaining the W-2c form. This can be done by downloading it from the Internal Revenue Service (IRS) website.
  2. Enter the employer's information in the top section of the form. This includes the employer's name, address, ZIP code, and employer identification number (EIN). It's imperative that this information matches what was reported on the original W-2 form.
  3. Fill in the employee's information. Provide the employee's social security number, name, and address. Again, ensure accuracy and consistency with the information provided on the original W-2.
  4. In the correction information sections, you'll need to input the year of the original W-2 form and the corrected data. It's important to accurately report what was originally filed and what the correct information should be.
  5. If correcting wages, tax withheld, or other monetary values, be sure to report the amounts in dollars and cents, correcting both the "Previously reported" and "Correct information" columns as needed.
  6. For corrections related to social security taxes, Medicare taxes, or tips, make sure to adjust the amounts in the respective sections of the form. This includes checking the appropriate boxes if you are correcting social security or Medicare wages and tips.
  7. Double-check all entries for accuracy. The W-2c form requires precise information to ensure that the IRS and the Social Security Administration (SSA) can correctly update the employee's earnings records.
  8. Complete any additional forms that may be necessary. Depending on the nature of the corrections, you may also need to file a W-3c form, which is a summary of all W-2c forms being filed.
  9. Submit the completed W-2c form to the Social Security Administration. The corrected W-2c form can be sent through the mail to the appropriate SSA office. Remember to also provide the corrected information to the employee affected by the change.

After submitting the W-2c form, it's important to keep a copy for your records and to monitor any correspondence from the IRS or SSA regarding the submission. This ensures that any further adjustments or clarifications can be addressed promptly. Correcting employment tax records promptly and accurately prevents potential issues with an employee's tax filings and maintains compliance with federal tax requirements.

Understanding IRS W-2c

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

    The IRS W-2c form, formally titled the Corrected Wage and Tax Statements, serves as an amended version of the original W-2 form. It's utilized to correct errors on the original W-2 form such as incorrect employee name, Social Security number, or discrepancies in wages, tax withholdings, or other data reported by the employer to the Social Security Administration (SSA) and the employee.

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

    An employer should file a W-2c form promptly after discovering any errors on the original W-2 form. This correction ensures that the employee's earnings and withholdings are accurately recorded for tax reporting purposes. It’s essential for ensuring compliance with tax laws and for rectifying the employee's tax records.

  3. What changes can be made with a W-2c form?

    • Correction of employee's name or Social Security number
    • Adjustments in wages or tax withholdings
    • Changes in tax year or corrected information for previously provided data
    • Any other amendments to data erroneously reported on the original W-2

  4. Can an employee request a W-2c form?

    Yes, an employee can request a W-2c form if they identify mistakes on their original W-2. The employee should first contact their employer or the payroll department to address the discrepancies. The employer is then responsible for issuing the corrected form.

  5. How is a W-2c form filed with the IRS?

    The W-2c form can be filed electronically or on paper, depending on the employer's preference and the volume of forms to be submitted. Electronic filing is recommended for employers filing 250 or more forms to speed up the processing. However, for smaller quantities, paper filing is still an option.

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

    While there's no specific deadline for filing a W-2c form, it should be submitted as soon as possible after noticing errors on the original W-2 form. This prompt action will help avoid complications for the employee when filing personal income tax returns. It's critical to correct errors before the IRS deadline for submitting personal tax returns to minimize tax filing issues for the employee.

  7. What happens if an employer fails to file a W-2c form?

    Failure to file a required W-2c form can result in penalties for the employer. Moreover, it can lead to inaccuracies in an employee’s tax filings and potential issues with the IRS for the employee, including incorrect tax calculations or an IRS audit. It is in both the employer's and the employee's best interests to ensure that all information is accurate and up-to-date.

  8. How does an employee use a W-2c form for tax filings?

    When an employee receives a W-2c form, it should be used to amend any tax returns filed with the incorrect information from the original W-2. If the employee has not yet filed their tax return, they should use the information from the W-2c form to file accurately. For those who have already filed, an amended return may be necessary.

  9. Are there any costs associated with filing a W-2c form?

    Generally, there are no direct costs imposed by the IRS for filing a W-2c form. However, employers may incur administrative costs associated with the preparation and filing of the form, especially if professional assistance is required to ensure accuracy.

Common mistakes

If you're correcting a previously filed W-2 form using the IRS W-2c form, it's crucial to get it right the first time to avoid further confusion or delay. Unfortunately, several common mistakes can complicate this process. Here's a breakdown of the frequent errors that occur and how to avoid them:

  1. Not fully completing each required field - It might seem basic, but every required field must be filled out. If a field is left blank, the form could be rejected or sent back.

  2. Incorrectly reporting previous year information - When you’re amending a form, it's easy to mistakenly report information for the current year instead of the one you’re correcting. Always double-check the tax year on the form.

  3. Forgetting to correct state or local information - If there are corrections that affect state or local tax information, those should be addressed as well. Failing to update this could lead to issues with state or local tax filings.

  4. Using the wrong form version - The IRS updates forms frequently. Make sure you're using the most current version of the W-2c form to ensure compliance with the latest regulations.

  5. Incorrect Social Security Numbers (SSNs) - Double-check the SSNs for accuracy. A mistake here can lead to significant processing delays and potential penalties.

  6. Failing to sign and date the form - Like the initial W-2, the W-2c requires a signature and date to validate its authenticity. An unsigned form can be considered incomplete.

  7. Not notifying employees of changes - When a W-2c is filed, it's also essential to provide the corrected information to the impacted employees so they can amend their personal tax returns if necessary.

  8. Mixing up decimal points and commas - This is a small but critical detail. Using the correct formatting for numbers (like currency) is essential for accurate processing.

  9. Delaying the filing - Once an error is discovered, it’s important to file a W-2c as soon as possible. Waiting too long can lead to penalties and further complications.

By steering clear of these common pitfalls, you stand a better chance of ensuring the W-2c process goes smoothly, helping both you and your employees avoid unnecessary headaches.

Documents used along the form

When it comes to amending previously submitted wage and tax statements, the IRS Form W-2c, Corrected Wage and Tax Statement, plays a crucial role. However, correcting errors often requires more than just submitting this single form. Several other documents and forms are frequently used in conjunction with Form W-2c to ensure full compliance with federal tax law and to correct errors thoroughly. These forms facilitate accurate reporting and help both employers and employees maintain proper tax records.

  • Form W-3c - The "Transmittal of Corrected Wage and Tax Statements" accompanies Form W-2c when submitted to the Social Security Administration (SSA). This form summarizes total earnings, Social Security wages, Medicare wages, and tax withholdings for all employees covered by the corrected W-2c forms.
  • Form 941-X - The "Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund" allows employers to correct errors on a previously filed Form 941. Use this form if the corrections affect social security and Medicare taxes or federal income tax withholdings.
  • Form 940-X - Employers use the "Amended Employer's Annual Federal Unemployment (FUTA) Tax Return" to correct previously filed Form 940. This includes adjustments to wages reported or FUTA tax owed.
  • Form 943-X - The "Adjusted Employer's Annual Federal Tax Return for Agricultural Employees" allows for corrections to previously submitted Form 943, which covers agricultural employees' wages and taxes.
  • Form 944-X - This "Adjusted Employer's Annual Federal Tax Return" is for small employers who are annually reporting federal income tax withholding and FICA tax instead of quarterly.
  • Form 1099-MISC - While not directly related to corrections, the "Miscellaneous Income" form may need revisions if an employer incorrectly classified an employee as an independent contractor and needs to correct this misclassification.
  • Form 1096 - The "Annual Summary and Transmittal of U.S. Information Returns" is not specifically for corrections but is used when submitting corrected forms, like a corrected Form 1099, to the IRS.
  • Form 8027 - Employers who operate large food or beverage establishments use the "Employer's Annual Information Return of Tip Income and Allocated Tips" to correct previously reported tips and allocated tips.
  • Form correction letters - Not an official IRS form, but often, employers will draft a letter to accompany the W-2c. This letter explains what errors are being corrected and any additional context that might help the IRS or SSA process the correction.
  • State-specific correction forms - Many states require their own version of correction forms for state income tax reporting purposes. Employers must check with their state's tax authority to ensure they comply with state requirements.

Correctly filing the IRS Form W-2c and its related documents is essential for proper tax reporting and compliance. These forms work in tandem to ensure that both employers' and employees' records are accurate, paving the way for a smoother tax filing process. Always consult the latest IRS guidelines or a tax professional when preparing to submit these forms to ensure they are filled out and filed correctly.

Similar forms

The IRS 1099-MISC form is similar to the W-2c form in its purpose of correcting previously reported information. While the W-2c is used to correct wages and tax statements for employees, the 1099-MISC form deals with corrections for non-employee compensation. Both forms are essential for accurate tax reporting and ensuring individuals and the IRS have the correct information for tax calculation purposes.

The 1040X Amended U.S. Individual Income Tax Return form shares similarities with the W-2c form as they both serve the purpose of rectifying previously submitted tax information. The 1040X allows individuals to correct errors on their personal tax returns, such as income, deductions, or credits. Like the W-2c, it's a critical tool for maintaining accuracy in tax records and ensuring taxpayers pay the correct amount.

Another comparable document is the IRS Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund. This form is akin to the W-2c in that it is used by employers to correct errors on a previously filed Form 941, such as wages, tips, and other compensation. It's essential for employers to correct these errors to ensure the accuracy of tax withholdings and payments to the IRS, similar to the correction of employee wage and tax information with the W-2c.

The W-3c, Transmittal of Corrected Wage and Tax Statements, closely parallels the W-2c form. It accompanies the W-2c forms when submitted to the Social Security Administration, summarizing the corrected information of all W-2c forms being filed. This document confirms the total corrected wages and taxes reported by the employer, ensuring that the corrections are processed accurately and efficiently, mirroring the corrective nature of the W-2c but on an aggregated level.

Dos and Don'ts

Filling out the IRS W-2c form, used to correct information on the originally filed W-2 form, requires attention to detail and an understanding of the process. This guide aims to help by highlighting key dos and don'ts in the completion process.

  • Do gather all necessary documents before beginning. These include the original W-2 form, the employee's social security number, and the corrected information for the fields that need to be updated. This preparation ensures accuracy and efficiency.
  • Do double-check the year on the form. The IRS W-2c form must correspond to the tax year of the original W-2 that needs correction. Filing a correction for the wrong year can cause delays and confusion.
  • Do use the IRS's instructions for the W-2c form to guide you through each box that needs correction. These instructions provide valuable clarity on properly formatting and submitting corrections.
  • Do enter the employee’s information accurately, especially the social security number. A mistake in this critical piece of information can lead to significant issues for both the employer and the employee.
  • Don’t forget to sign and date the form if submitting by mail. A common oversight is to complete the form without providing a signature, which will result in the IRS returning the document unprocessed.
  • Don’t use correction fluid or tape on the form. Making changes in this manner can prevent the IRS from processing the form. If a mistake is made, it is better to start over with a new form to ensure clarity and legibility.
  • Don’t hesitate to seek help if you are unsure about how to complete any part of the form. Mistakes can be costly and lead to more issues down the line. Consultation with a tax professional can provide guidance and peace of mind.
  • Don’t overlook the need to provide the corrected W-2 form to the employee. Once the IRS processes the W-2c, the employee will need the updated information for their records and potentially for filing an amended tax return.

Misconceptions

When it comes to understanding IRS forms, particularly the W-2c, a myriad of misconceptions can lead taxpayers astray. It is critical to debunk these myths to ensure accurate and timely corrections to previously filed W-2 forms. Here are eight common misconceptions about the IRS W-2c form:

  • W-2c Forms are Optional: Many believe filing a W-2c form is optional or can be substituted by providing an updated W-2 form to the affected employee. This is incorrect. Whenever there is a need to correct errors on a previously filed W-2, a W-2c form must be submitted to the IRS and a copy provided to the employee.
  • W-2c Can Only Be Filed Electronically: It's a misconception that the W-2c form must be filed electronically. While electronic filing is preferred and, in some cases, required for employers with a large number of W-2 forms to correct, the IRS also accepts paper filings of the W-2c form.
  • W-2c Is for Major Errors Only: Some taxpayers are under the impression that the W-2c form is only for correcting major errors, such as wrong Social Security numbers or gross income. However, the form is required for any type of correction, no matter how small, including changes to an employee's name, address, or even minor adjustments to wages or tax withholdings.
  • W-2c Corrections Can Lead to IRS Audits: There's a fear that filing a W-2c form increases the likelihood of an IRS audit. While correcting errors on a W-2 does mean that the IRS will review the changes, this does not automatically raise red flags or increase audit risks. Ensuring accurate and truthful reporting is the best audit defense.
  • Employees Can Correct Their Own W-2 Errors: Another common belief is that employees can make corrections to their own W-2 forms if they spot errors. This is not the case. Only employers can correct W-2 errors by filing a W-2c form with the IRS and providing the corrected copy to the employee.
  • Deadlines for Filing W-2c Are Fixed: Many assume that there is a strict deadline for filing W-2c forms, similar to the original W-2. However, while prompt correction is encouraged to avoid penalties, the IRS does not set a specific deadline for W-2c submissions. Employers should file as soon as an error is discovered.
  • W-2c Forms Are Complicated to File: The perception that the W-2c form is complex and difficult to file deters some from making necessary corrections. Although accuracy is crucial, the form itself guides employers through the correction process. Instructions provided by the IRS help to demystify the steps involved in filing.
  • Filing a W-2c Is Costly: Concerns about the expense associated with filing a W-2c form can be unfounded. While there may be costs related to gathering the correct information or if professional assistance is sought, the IRS does not charge a fee for filing a W-2c form. Delaying corrections can, in reality, lead to higher penalties.

Dispelling these misconceptions is vital for employers to manage their tax reporting obligations effectively and efficiently. Understanding the truth about the W-2c form helps ensure that corrections are made promptly and accurately, thereby maintaining compliance with IRS regulations.

Key takeaways

Filling out and using the IRS W-2c form correctly is crucial for both employers and employees to ensure that previously reported tax information is accurately corrected. Here are key takeaways about this form:

  • When to Use the W-2c Form: This form is essential if you need to correct errors on a previously filed W-2 form. Mistakes can range from incorrect social security numbers and addresses to earnings and tax withholdings. It's a way to amend the details reported to the Social Security Administration (SSA) and the employee.
  • Accuracy is Paramount: When filling out the W-2c, double-check all the information for accuracy. Ensure that the corrected fields are properly filled out and that the original mistake is clearly identified. This reduces the risk of further errors and potential complications with the IRS or SSA.
  • Timeliness Matters: Submit the corrected form as soon as possible after discovering the error. There are no specific deadlines for submitting a W-2c, but prompt action helps in rectifying the issue before it potentially impacts the employee’s tax filings or your business's tax obligations.
  • Electronic Filing is an Option: Employers have the choice to file W-2c forms electronically through the Social Security Administration's Business Services Online (BSO) system. This method is often faster and more reliable, reducing the risk of errors associated with manual paperwork. Small businesses, however, should consider their capability to meet the technical requirements for electronic filing.

By paying close attention to these key points, employers can manage corrections to W-2 forms effectively, ensuring compliance with tax laws and maintaining the integrity of their payroll operations.

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