Filing Forms W-2c/W-3c with SSA

To correct a previous Form W-2 submission, file a Form W-2c with a separate form for each year needing correction. File a Form W-3c whenever you file a Form W-2c with SSA, even if you are only filing Form W-2c to correct an employee's name or Social Security number (SSN).

                 IRS Instructions for W-2c/W-3c Corrections

                 Paper Forms W-2c/W-3c can be obtained free of charge by calling the IRS at 1-800-TAX--FORM (1-800-829-3676).

Helpful Hints

• If you use your own software to prepare and submit paper Forms W-2c, follow the instructions in SSA's Information for Software Developers.

                  

• File Forms W-2c and W-3c as soon as possible after you discover an error. Also provide Form W-2c to employees as soon as possible.

                  

• If you expect to file 250 or more W-2cs (Statement of Corrected Income and Tax Amounts) during a calendar year, you are now required to file them electronically or on 3 ½” diskette. (W-2cs for years before 2002 are not counted for purposes of the new threshold.) Submitters must follow the formatting specifications in SSA’s Specifications for Filing Forms W-2 Electronically (EFW2). If you believe the 250 threshold requirements (published in IRS Pub. 1223) will create a hardship, contact the IRS employer call site in Martinsburg, West Virginia directly at (866) 455-7438 (toll-free) about the possibility of a waiver.

                  

• If any item shows a dollar change and one of the amounts is zero, enter "-0-" Do not leave the box blank.

                  

• Make sure your Employer Identification Number (EIN) reported on Forms W-2c and W-3c (and, if applicable, Form 941c , Supporting Statement to Correction Information) is the same number issued by the IRS and used on all three types of forms. If your EIN was incorrectly reported, please file a W-3c to correct it.

                  

• Corrections to amounts reported in a prior tax year should be shown on a Form 941c for the period when the error was discovered. Remember to file the Form 941c with your next Form 941 (Employer's Quarterly Tax Return) as it cannot be filed alone.

                  

• Special rules apply to Medicare Qualified Government Employment employers. See IRS W-2c/W-3c Instructions for details.

                  

• See Where to File page for the Forms W-2c/W-3c mailing address.