Form W-2c

What is Form W-2c?

Form W-2c corrects errors on previously filed W-2 forms. When you discover mistakes in employee name, Social Security number, or wage and tax amounts after filing, W-2c reports the correction to both the employee and the Social Security Administration. Filing corrections promptly prevents employee tax return problems and SSA earnings record errors.

When corrections are needed

Common reasons include transposed Social Security numbers, incorrect wage amounts discovered after filing, benefits reported in wrong boxes, and name changes not processed before year end. Minor errors in addresses or formatting generally do not require W-2c. Focus corrections on items affecting tax calculations or Social Security records.

Filing the correction

Complete W-2c showing the incorrect information previously reported and the correct information. File with Form W-3c as the transmittal. Provide copies to the affected employee. There is no deadline for corrections, but file promptly once errors are discovered. If you filed electronically, you must also correct electronically. Track corrections to ensure employee records and your payroll system align.