W-2c Form

The W-2c Form is filed to correct errors (such as incorrect name, SSN, or amount) on previously filed Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c filed with the SSA. Form W-2c is also used to provide corrected Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c to employees. Form W-2c can be quickly filed electronically with ExpressTaxFilings.com

You can e-file Form W-2c with ExpressTaxFilings even if you filed through a different service provider.

You can correct employee amount details with Form W-2c by providing the previously reported information and teh correct information.

Correcting a W-2c Form
CORRECTING AN INCORRECT TAX YEAR AND/OR EIN:

If you are correcting only an employee's name and/or SSN, complete W-2c Form 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 W-2 Form. 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 W-2c Form 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 W-2 Form or W-3 Form, file one W-3C Form along with a W-2c Form 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 W-2 Form. In the “Correct information” boxes, enter zeros. Prepare a second W-3C Form 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 W-2 FORM FOR AN EMPLOYEE:

There are two ways to prepare a correction for an employee for whom more than one W-2 Form 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 W-2c Form or (2) file a single W-2c Form to correct only the incorrect Form W-2.


CORRECTING AN EMPLOYEE'S INCORRECT ADDRESS ON W-2 FORM:

If you filed a W-2 Form with the SSA that reported an incorrect address for the employee, but all other information on the W-2 Form was correct, do not file W-2c Form with the SSA merely to correct the address. However, if the address was incorrect on the W-2 Form provided to the employee, you must do one of the following:


  • Issue a new, corrected W-2 Form 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 W-2c Form to the employee that shows the correct address in box i and all other correct information. Do not send Copy A of W-2c Form to the SSA.
  • Reissue the W-2 Form with the incorrect address to the employee in an envelope showing the correct address or otherwise deliver it to the employee.

Instructions to E-file a W-2c Form

  • Go to ExpressTaxFilings.com
  • Sign In to your ExpressTaxFilings account
  • Select the W-2 Form to correct
  • Edit Employer details (Name, EIN, Address)
  • Edit Employee Information (Name, SSN/EIN, Address)
  • Edit Federal Details for the W-2 Wage and Tax Statement, including boxes 1-14 of the W-2 Form
  • Edit State Information, Income, State Taxes Withheld, Local Wages, Local Income Tax, & Locality Name for each applicable state
  • Review Your Order
  • Select whether you would like the Form mailed to the recipient & whether you would like to also file with the state as well
  • e-file the W-2c Form with the SSA

When Should I File a W-2c Form?


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


Where Can I File a W-2c Form?


W-2c Forms can be electronically or paper filed. The SSA encourages all employers to e-file and ExpressTaxFilings.com is a convenient and secure way to do so.


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.