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.
More Information
See official IRS instructions