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.
What to report
- Corrections to information filed previously on form W-2 or W-2c.
- Filing a W-2c may also require you to file a 941-X.
- 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.
Amount to report
See official IRS instructions