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Article Guide

The IRS W-2c form plays a critical role in the tax reporting process for both employees and employers. This form is specifically designed to correct errors made on the original W-2 form, which reports an employee's annual wages and the taxes withheld from their paycheck. When inaccuracies arise—whether due to incorrect personal information, misreported earnings, or errors in tax withholding—the W-2c serves as the official means to amend these discrepancies. It is essential for ensuring that tax records reflect accurate information, thereby preventing potential issues with tax returns and compliance. Employers must issue a W-2c to employees whenever corrections are necessary, and both parties need to keep this documentation for their records. By facilitating accurate reporting, the W-2c form helps maintain the integrity of the tax system and supports taxpayers in fulfilling their obligations with the IRS.

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Attention:

You may file Forms W-2 and W-3 electronically on the SSA’s Employer W-2 Filing Instructions and Information web page, which is also accessible at www.socialsecurity.gov/employer. You can create fill-in versions of Forms W-2 and W-3 for filing with SSA. You may also print out copies for filing with state or local governments, distribution to your employees, and for your records.

Note: Copy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file Copy A downloaded from this website with the SSA; a penalty may be imposed for filing forms that can’t be scanned. See the penalties section in the current General Instructions for Forms W-2 and W-3, available at www.irs.gov/w2, for more information.

Please note that Copy B and other copies of this form, which appear in black, may be downloaded, filled in, and printed and used to satisfy the requirement to provide the information to the recipient.

To order official IRS information returns such as Forms W-2 and W-3, which include a scannable Copy A for filing, go to IRS’ Online Ordering for Information Returns and Employer Returns page, or visit www.irs.gov/orderforms and click on Employer and Information returns. We’ll mail you the scannable forms and any other products you order.

See IRS Publications 1141, 1167, and 1179 for more information about printing these tax forms.

DO NOT CUT, FOLD, OR STAPLE THIS FORM

 

 

 

 

 

For Official Use Only

 

 

 

 

 

 

 

 

 

 

 

 

 

44444

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OMB No. 1545-0029

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a Employer’s name, address, and ZIP code

 

 

 

c Tax year/Form corrected

 

d Employee’s correct SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

/ W-2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e Corrected SSN and/or name. (Check this box and complete boxes f and/or

 

 

 

 

 

 

 

 

 

 

 

g if incorrect on form previously filed.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Complete boxes f and/or g only if incorrect on form previously filed:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

f Employee’s previously reported SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b Employer identification number (EIN)

 

 

 

 

g Employee’s previously reported name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

h Employee’s first name and initial

 

Last name

Suff.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Note: Only complete money fields that are being corrected. (Exception: for

 

 

 

 

 

 

 

 

 

corrections involving MQGE, see the General Instructions for Forms W-2

 

 

 

 

 

 

 

 

 

and W-3, under Specific Instructions for Form W-2c, boxes 5 and 6.)

i Employee’s address and ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

 

 

1 Wages, tips, other compensation

1 Wages, tips, other compensation

2 Federal income tax withheld

 

2 Federal income tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

Social security wages

 

3

Social security wages

 

4 Social security tax withheld

 

4 Social security tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5 Medicare wages and tips

5 Medicare wages and tips

6

Medicare tax withheld

 

6

Medicare tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Social security tips

 

7

Social security tips

 

8

Allocated tips

 

8

Allocated tips

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

 

 

 

 

 

9

 

 

 

10

Dependent care benefits

 

10

Dependent care benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

Nonqualified plans

 

11

Nonqualified plans

 

12a See instructions for box 12

 

12a See instructions for box 12

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

13

Statutory

Retirement

Third-party

13

Statutory

Retirement

Third-party

12b

 

 

 

12b

 

 

 

 

 

employee

plan

sick pay

 

employee

plan

sick pay

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

14 Other (see instructions)

 

14 Other (see instructions)

 

12c

 

 

 

12c

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12d

 

 

 

12d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State Correction

Information

 

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

 

 

15 State

 

 

 

15 State

 

 

15 State

 

15 State

 

 

 

Employer’s state ID number

 

Employer’s state ID number

Employer’s state ID number

 

Employer’s state ID number

 

 

 

 

 

 

 

 

 

 

 

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

 

 

 

 

 

 

 

 

 

 

 

17 State income tax

 

17 State income tax

 

17 State income tax

 

17 State income tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Locality Correction

Information

 

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

 

 

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

 

 

 

 

 

 

 

 

 

 

 

19 Local income tax

 

19 Local income tax

 

19 Local income tax

 

19 Local income tax

 

 

 

 

 

 

 

 

 

 

 

 

20 Locality name

 

20 Locality name

 

20 Locality name

 

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Copy A—For Social Security Administration

Form W-2c (Rev. 6-2024)

Corrected Wage and Tax Statement

 

Department of the Treasury

Cat. No. 61437D

Internal Revenue Service

44444

 

For Official Use Only

 

 

 

 

 

 

 

 

 

 

 

 

 

OMB No. 1545-0029

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a Employer’s name, address, and ZIP code

 

 

 

c Tax year/Form corrected

 

d Employee’s correct SSN

 

 

 

 

 

 

 

 

 

 

 

 

/ W-2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e Corrected SSN and/or name. (Check this box and complete boxes f and/or

 

 

 

 

 

 

 

 

 

g if incorrect on form previously filed.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Complete boxes f and/or g only if incorrect on form previously filed:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

f Employee’s previously reported SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b Employer identification number (EIN)

 

 

 

 

g Employee’s previously reported name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

h Employee’s first name and initial

 

Last name

Suff.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Note: Only complete money fields that are being corrected. (Exception: for

 

 

 

 

 

 

 

 

corrections involving MQGE, see the General Instructions for Forms W-2

 

 

 

 

 

 

 

 

and W-3, under Specific Instructions for Form W-2c, boxes 5 and 6.)

i Employee’s address and ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

 

1 Wages, tips, other compensation

1 Wages, tips, other compensation

2 Federal income tax withheld

 

2 Federal income tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

3

Social security wages

 

3

Social security wages

 

4 Social security tax withheld

 

4 Social security tax withheld

 

 

 

 

 

 

 

 

 

 

 

5 Medicare wages and tips

5 Medicare wages and tips

6

Medicare tax withheld

 

6

Medicare tax withheld

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

Social security tips

 

7

Social security tips

 

8

Allocated tips

 

8

Allocated tips

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

 

 

 

 

9

 

 

 

10

Dependent care benefits

 

10

Dependent care benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

Nonqualified plans

 

11

Nonqualified plans

 

12a See instructions for box 12

 

12a See instructions for box 12

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

13

Statutory

Retirement

Third-party

13

Statutory

Retirement

Third-party

12b

 

 

 

12b

 

 

 

 

employee

plan

sick pay

 

employee

plan

sick pay

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

14 Other (see instructions)

 

14 Other (see instructions)

 

12c

 

 

 

12c

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

12d

 

 

 

12d

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

o

 

 

 

o

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State Correction

Information

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

 

15 State

 

 

 

15 State

 

 

15 State

 

15 State

 

 

Employer’s state ID number

 

Employer’s state ID number

Employer’s state ID number

 

Employer’s state ID number

 

 

 

 

 

 

 

 

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

16 State wages, tips, etc.

 

 

 

 

 

 

 

 

 

17 State income tax

 

17 State income tax

 

17 State income tax

 

17 State income tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Locality Correction

Information

 

 

 

 

 

Previously reported

 

Correct information

 

Previously reported

 

 

Correct information

 

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

18 Local wages, tips, etc.

 

 

 

 

 

 

 

 

 

19 Local income tax

 

19 Local income tax

 

19 Local income tax

 

19 Local income tax

 

 

 

 

 

 

 

 

 

20 Locality name

 

20 Locality name

 

20 Locality name

 

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Copy 1—For State, City, or Local Tax Department

Form W-2c (Rev. 6-2024)

Corrected Wage and Tax Statement

Department of the Treasury

Internal Revenue Service

Form Specifications

Fact Name Description
Purpose The W-2c form is used to correct errors on a previously issued W-2 form. This includes mistakes in employee information, wages, or tax withholding amounts.
Filing Deadline Employers must file the W-2c form as soon as they discover an error. There is no specific deadline, but timely correction helps avoid penalties.
State-Specific Forms Some states require their own correction forms. For example, California uses the DE 9C form for corrections. Check state laws for specific requirements.
Governing Law The use of the W-2c is governed by federal tax laws, specifically the Internal Revenue Code. States may have additional regulations regarding corrections.

IRS W-2c: Usage Guidelines

Once you have gathered the necessary information, you can proceed to fill out the IRS W-2c form. This form is used to correct errors on a previously issued W-2. Accurate completion is essential to ensure that the corrections are processed smoothly.

  1. Begin by entering your employer's name, address, and Employer Identification Number (EIN) in the designated fields at the top of the form.
  2. Next, provide your name, address, and Social Security Number (SSN) in the appropriate sections.
  3. In the box labeled "Year," indicate the year for which the corrections are being made.
  4. Review the boxes that correspond to the original W-2. Fill in the corrected amounts in the boxes next to them. Make sure to only correct the specific fields that contain errors.
  5. If applicable, check the box that indicates whether this is the first or second correction for the year.
  6. Provide an explanation of the errors in the space provided. Be clear and concise to avoid confusion.
  7. Finally, sign and date the form at the bottom to certify that the information provided is accurate.

After completing the form, submit it to the Social Security Administration (SSA) and provide a copy to the employee. Ensure that you keep a copy for your records as well.

Your Questions, Answered

What is the IRS W-2c form?

The IRS W-2c form, also known as the Corrected Wage and Tax Statement, is used to correct errors on a previously issued W-2 form. If you find mistakes in your original W-2—such as incorrect earnings, withheld taxes, or employee information—this form allows employers to provide accurate information to both the employee and the IRS. It’s essential for ensuring that your tax records are correct and up-to-date.

When should I use the W-2c form?

You should use the W-2c form whenever you discover errors on your W-2 that could affect your tax return. Common reasons for filing a W-2c include incorrect employee names, Social Security numbers, or amounts reported for wages and taxes. If you receive a W-2c, it’s important to review it carefully and use it when filing your taxes to avoid any discrepancies.

How do I obtain a W-2c form?

What should I do if I receive a W-2c?

Are there any penalties for filing a W-2c?

Common mistakes

  1. Incorrect Employee Information: Many people forget to double-check their name, Social Security number, and address. If this information is wrong, it can lead to delays in processing.

  2. Filing the Wrong Year: It's essential to ensure you are filling out the W-2c for the correct tax year. Submitting for the wrong year can complicate your tax records.

  3. Missing Signature: Some individuals overlook the requirement to sign the form. Without a signature, the IRS may not accept the correction.

  4. Not Using the Correct Form: Using an outdated version of the W-2c can lead to issues. Always check for the most current version on the IRS website.

  5. Inaccurate Wage Amounts: It’s crucial to ensure that any corrections to wages or withholdings are accurate. Mistakes here can affect your tax liability.

  6. Ignoring Employer Information: Sometimes, people forget to verify that the employer’s name and identification number are correct. This can cause confusion for the IRS.

  7. Not Keeping Copies: Failing to keep a copy of the W-2c for your records can be a mistake. Having documentation is essential in case of future inquiries.

Documents used along the form

The IRS W-2c form is essential for correcting errors on previously issued W-2 forms. However, there are several other forms and documents that often accompany it to ensure accurate reporting and compliance. Below is a list of commonly used forms that may be relevant when dealing with W-2c corrections.

  • IRS Form W-2: This is the original wage and tax statement that employers provide to employees, detailing their annual earnings and taxes withheld.
  • IRS Form 1040: This is the standard individual income tax return form used by U.S. taxpayers to report their income and calculate their tax liability.
  • IRS Form 941: Employers use this quarterly tax form to report income taxes, Social Security tax, and Medicare tax withheld from employee's paychecks.
  • IRS Form 1099: This form is used to report various types of income other than wages, salaries, and tips. It’s often utilized for independent contractors or freelancers.
  • IRS Form 1095-C: Employers with 50 or more full-time employees use this form to report health insurance coverage offered to employees under the Affordable Care Act.
  • IRS Form 1040X: This is the form for amending a previously filed tax return, used when a taxpayer needs to correct errors or make changes to their original return.
  • IRS Form 4852: This form serves as a substitute for the W-2 when the original W-2 is lost or not received, allowing taxpayers to report their income for tax purposes.
  • State Tax Forms: Depending on the state, there may be specific forms required for state income tax reporting, often mirroring the information provided on the W-2.

Each of these forms plays a crucial role in ensuring that tax reporting is accurate and compliant with IRS regulations. Understanding these documents can help streamline the process of correcting any discrepancies and ensure that all parties have the necessary information for their tax filings.

Similar forms

The IRS W-2c form is used to correct errors on a previously issued W-2 form. It’s important to understand how it relates to other similar documents. Here are seven documents that share similarities with the W-2c:

  • W-2 Form: The W-2 is the original document that reports an employee's annual wages and the taxes withheld. The W-2c serves as a correction to this form when errors are identified.
  • 1099-MISC Form: This form is used to report income earned by independent contractors. Like the W-2c, it can be amended if there are inaccuracies in the reported income.
  • 1099-NEC Form: Similar to the 1099-MISC, the 1099-NEC is specifically for reporting non-employee compensation. If mistakes occur, a corrected version can be issued, akin to the W-2c.
  • W-3 Form: The W-3 summarizes all W-2 forms issued by an employer. If any W-2 forms are corrected, the W-3 must also reflect those changes, similar to the function of the W-2c.
  • Form 1040X: This is the amended tax return form. If a taxpayer discovers errors on their tax return due to incorrect W-2 information, they would use this form to correct their tax filings.
  • Schedule C: For self-employed individuals, Schedule C reports income and expenses. If income reported on a 1099 form is incorrect, a correction would be similar in nature to the W-2c process.
  • Form 941: This is the employer's quarterly federal tax return. If there are discrepancies in reported wages or taxes withheld, corrections may be necessary, similar to the corrections made with a W-2c.

Dos and Don'ts

When filling out the IRS W-2c form, it is important to follow specific guidelines to ensure accuracy and compliance. Below is a list of dos and don'ts that can help streamline the process.

  • Do double-check all information before submission.
  • Do use the correct form version for the tax year you are correcting.
  • Do provide accurate details about the employee and employer.
  • Do submit the form as soon as you identify an error.
  • Don't leave any required fields blank.
  • Don't forget to sign and date the form.
  • Don't use correction fluid or tape on the form.
  • Don't file the W-2c form electronically unless you are authorized to do so.

By adhering to these guidelines, you can help ensure that the correction process goes smoothly and that your tax records remain accurate.

Misconceptions

The IRS W-2c form is often misunderstood. Here are seven common misconceptions about this important tax document:

  • W-2c is only for employees. Many believe that only employees receive a W-2c. In reality, anyone who has received a W-2 with errors may need a W-2c, including independent contractors in certain cases.
  • W-2c is the same as an amended tax return. Some think that filing a W-2c is the same as amending a tax return. However, the W-2c corrects information on a previously issued W-2, while an amended return adjusts the entire tax filing.
  • You can only file a W-2c during tax season. A common belief is that the W-2c can only be submitted during the tax filing season. In fact, it can be filed at any time when corrections are necessary.
  • W-2c is only for correcting minor errors. Some individuals assume that a W-2c is only for small mistakes. However, it can be used to correct any inaccuracies, whether they are minor or significant.
  • Receiving a W-2c means you owe more taxes. There is a misconception that receiving a W-2c automatically means you will owe additional taxes. This is not always the case; it depends on the nature of the corrections made.
  • Employers are responsible for all corrections. Many believe that only employers can initiate a W-2c. While employers typically issue the form, employees can also request corrections if they notice discrepancies.
  • W-2c is only necessary for federal taxes. Some think that the W-2c is only relevant for federal tax purposes. However, state and local tax authorities may also require corrected information, making the W-2c important for all tax filings.

Understanding these misconceptions can help individuals navigate their tax responsibilities more effectively. Being informed about the W-2c can prevent confusion and ensure accurate tax reporting.

Key takeaways

When filling out and using the IRS W-2c form, consider the following key takeaways:

  1. Purpose of the W-2c: The W-2c form is used to correct errors on a previously issued W-2 form. This ensures that employees have accurate tax information.
  2. Timeliness is crucial: Submit the W-2c as soon as you identify an error. This helps prevent complications during tax filing season.
  3. Complete all necessary fields: Make sure to fill out all required sections on the form, including employee and employer information, to avoid delays in processing.
  4. Provide copies to the employee: After completing the W-2c, give a copy to the affected employee. This allows them to update their tax records accordingly.
  5. File with the IRS: Send the W-2c to the IRS as soon as possible. This ensures that the correction is officially recognized.
  6. Keep records: Retain a copy of the W-2c for your records. This is important for future reference and for any potential audits.

By following these guidelines, you can effectively manage corrections to W-2 forms and support accurate tax reporting for employees.