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IRS Form W-2C

The purpose of Form W-2C is to correct errors (such as incorrect name, SSN, or amount) on a previously filed Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2C filed with the SSA. Also use Form W-2C to provide a corrected Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2C to employees.

Where to file Forms W-2C ?

Form W-2C can be filed electronically or by paper filing. The SSA encourages all employers to e-file. ExpressTaxFilings.com is a convenient and secure way to e-file your Form W-2C .

To paper file, send Forms W-2C to:
Social Security Administration,
Data Operations Center,
P.O. Box 3333,
Wilkes-Barre, PA 18767-3333.

If you use a carrier other than the U.S. Postal Service, send Forms W-2C to:
Social Security Administration,
Data Operations Center,
Attn: W-2C Process,
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997.

See IRS Publication 15 (Circular E), p.6, for a list of IRS- designated private delivery services.


When to file Form W-2C ?

You will need to file Forms W-2C and W-3C as soon as possible after you discover an error. As soon as you file Form W-2C , a copy will need to be provided to the listed recipient as well.

Correcting Forms W-2C

  • Correcting employee’s name and/or SSN:

    If you are correcting only an employee's name and/or SSN, complete Form W-2C boxes d through i. Do not complete boxes 1 through 20. Advise your employee to correct the SSN and/or name on his or her original Form W-2. If your employee is given a new social security card following an adjustment to his or her resident status that shows a different name or SSN, file a Form W-2C for the most current year only.
  • Correcting an incorrect tax year and/or EIN:

    To correct an incorrect tax year and/or EIN on a previously submitted Form W-2 or Form W-3, file one Form W-3C along with a Form W-2C for each affected employee. Enter the tax year and EIN originally reported, and enter in the “Previously reported” boxes the money amounts that were on the original Form W-2. In the “Correct information” boxes, enter zeros. Prepare a second Form W-3C along with a second Form W-2C for each affected employee. Enter zeros in the “Previously reported” boxes, and enter the correct money amounts in the “Correct information” boxes. Enter the correct tax year and/or correct EIN.
  • Correcting more than one Form W-2 for an employee:

    There are two ways to prepare a correction for an employee for whom more than one Form W-2 was filed under the same EIN for the tax year. You can (1) consider all the Forms W-2 when determining the amounts to enter on Form W-2C or (2) file a single Form W-2C to correct only the incorrect Form W-2.
  • Correcting an Employee's incorrect address on Form W-2:

    If you filed a Form W-2 with the SSA that reported an incorrect address for the employee, but all other information on the Form W-2 was correct, do not file Form W-2C with the SSA merely to correct the address. However, if the address was incorrect on the Form W-2 provided to the employee, you must do one of the following:
    • Issue a new, corrected Form W-2 to the employee that includes the new address. Indicate “REISSUED STATEMENT” on the new copies. Do not send Copy A of Form W-2 to the SSA.
    • Issue a Form W-2C to the employee that shows the correct address in box i and all other correct information. Do not send Copy A of Form W-2C to the SSA.
    • Reissue the Form W-2 with the incorrect address to the employee in an envelope showing the correct address or otherwise deliver it to the employee.

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Due Dates

Form 1099-MISC, 1099-INT, 1099-DIV & W-2 due dates
Filing 2014 Forms 1099 & W-2 to Recipients/Employees - February 2, 2015.

Paper: 2014 Form 1099 to Federal (IRS) - March 2, 2015
2014 Form W-2 to Federal (SSA) - March 2, 2015

Electronically: 2014 Forms 1099 & W-2 Federal (IRS/SSA) - March 31, 2015