IRS Form W-2C Wage and Tax Statement


Good Evening –

I received a phone call earlier today with the question, “What is a Form W-2C?”

It the most basic terms, Form W-2C is a corrected Wage and Tax Statement.

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The IRS and Social Security Administration (SSA) provide Form W-2C to allow employers to correct errors in previously reported Forms W-2 (or related forms).

Form W-3C is the transmittal form that must be filed simultaneously whether an employer is filing a single W-2C or many W-2C forms.

  • Form W-3C is used if you incorrectly reported your Employer Identification Number (EIN).
  • Do not use Form W-2C to correct only the address.
  • Do not use Form W-2C to report back pay.
  • W-2C should not be used for corrections to Form W-2G

Corrections to Forms W-2 and W-3 are extremely important because the IRS and SSA base benefit payments; tax refunds; and tax bills on the information from these forms.

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Instructions

1.  Verify that you must file Form W-2C.

  • Form W-2C is not necessary unless your incorrect Form W-2 has actually been filed with the government.

———-

2.  Fill out the top section of Form W-2C by entering:

  • The tax year and form being corrected;
  • The employee’s correct SSN and name and;
  • The employer’s correct EIN, name, address and ZIP code.

———-

3.  Download, fax, email or fill online IRS Form W-2 & W-3 (see page links below).

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4.  Transcribe all previously reported information from the specific Form W-2 that you are correcting into the “Previously reported” columns on the left in each data entry area.

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5.  Enter the corresponding correct information to the right of each field, under the “Correct information” headings.

———-

6.  Repeat this process for each Form W-2C that must be filed.

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7.  Fill out the transmittal document, Form W-3C, to reflect totals of all corrected Forms W-2C as well as previously reported Forms W-2 that were correct as filed.

———-

8.  Sign Form W-3C as the employer or payer responsible for filing this form.

  • A person other than the employer or payer may sign Form W-3C only if he is legally authorized to do so and writes “For (name of employer or payer)” next to the signature.

———-

9.  File Forms W-2C and W-3C by mailing them to:

Social Security Administration

Data Operations Center

P.O. Box 3333

Wilkes-Barre, PA 18767-3333

(Or, if you use a carrier other than USPS, mail to):

Security Administration

Data Operations Center

Attn: W-2C Process

1150 E. Mountain Drive

Wilkes-Barre, PA 18767-7997.

  • This address may not be used for original Forms W-2.

———-

10.  Provide affected employees with copies of Form W-2C as soon as possible.

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Although businesses generally are allowed to file Forms W-2C and W-3C on paper, your business must file them electronically if you are required to file 250 or more Forms W-2C during a calendar year. Specifications for electronic filing are found in Social Security Administration document MMREF-2.

There is no specific deadline for when to file Forms W-2C and W3-C, but they must be filed together. File them as soon as possible after recognizing or learning of any error and provide copies to affected employees.

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Helpful IRS Links

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Form W-2C – Wage and Tax Statement

http://www.irs.gov/pub/irs-pdf/fw2c.pdf

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Form W-3C – Transmittal of Corrected Wage and Tax Statements

http://www.irs.gov/pub/irs-pdf/fw3c.pdf

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2012 General Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2GU, W-2VI, W-3SS, W-2C, and W-3C)

http://www.irs.gov/pub/irs-pdf/iw2w3.pdf

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