Learn More About Form W-2c
What is a W-2c?
Form W-2c corrects errors on previously filed W-2 and W-2c forms. A W-2c correction form must be provided to the employee and a copy mailed or e-filed to the SSA (Social Security Administration).
Why do I file W-2c?
The IRS requires that all income and withholdings be reported accurately for tax purposes. Failure to do so could result in penalties.
Who needs to file W-2c?
Employers who need to make corrections to a previously filed W-2 or W-2c form must submit Form W-2c with the accurate information. Do not file a W-2c form to correct only the address. W-2c should not be used for corrections to the W-2G form. See details and official IRS instructions below.
When do I file W-2c?
File a W-2c form as soon as you discover the error on the original W-2 or W-2c form.
W-2c Reporting Information
|What to report||Amount to report|
|Corrections to information filed previously on form W-2 or W-2c.||See official IRS instructions for W-2|
|Filing a W-2c may also require you to file a 941-X.||See official IRS instructions for 941|
|DO NOT use W-2c to report back-pay or a change of address.|
|DO NOT use W-2c to report errors on W-2G forms.|