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Form W2C: Corrected Wage and Tax Statement
IRS Form W-2c is a Corrected Wage and Tax Statement used by employers to correct prior filings for their employees. This form allows correction of information such as wages, tax withheld, and SSN details.
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IRS Form W2C - Corrected Wage and Tax Statement
IRS Form W-2c is a Corrected Wage and Tax Statement used by employers to correct prior filings for their employees. This form allows correction of information such as wages, tax withheld, and SSN details.
Risk Radar
Scan points- 1Do not print and file Copy A downloaded from this website with the SSA; it may result in a penalty.
- 2Filing a copy of Form W-2c downloaded from IRS.gov that cannot be scanned by the SSA.
- 3Only completing money fields on Form W-2c that are being corrected (unless an exception applies).
- 4Failing to check the box and complete boxes 'f' and/or 'g' when correcting previous data.
- 5Not including the Employer’s correct name, address, or ZIP code ('a') on the form.
Plain English
This form corrects mistakes made on an original wage and tax statement (Form W-2). An employer uses it when they need to change information previously reported about an employee's earnings or taxes paid. It ensures the IRS has accurate records of what was earned and withheld for that specific tax year.
Submission Date
- Filing date: 2026-02-02 09:10:33
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when correcting a previously filed Form W-2 or another specified wage statement (like W-2AS, W-2CM, etc.).
- Do not use it if you have not yet filed your income tax return for the year shown in box c.
- Check Form 1040-X instead when amending an already filed U.S. income tax return using Copy B of this Form W-2c.
Form selector
Use this form or another form?
Correcting a previously reported SSN
Box d (new) and boxes f/g (old) are used to show the change.
✓ Ensure you check the box indicating correction on form previously filed.
Filing an electronic copy with SSA
The SSA's Employer W-2 Filing Instructions page is the designated location for e-filing.
✓ Do not print and file Copy A downloaded from this website if it cannot be scanned.
Correcting a local income tax amount
Amounts are listed in box 19, which can appear multiple times on the form.
✓ Only complete money fields that are being corrected (unless noted).
Deadline or filing window
The form must be filed when an employer needs to correct prior reporting on Form W-2 or W-3. While no specific deadline date is given, employers should consult the General Instructions for Forms W-2 and W-3 regarding required filing timing. No extension period is mentioned in these excerpts.
Checklist
What you need before filling it out
Employer Name, Address, ZIP
Employer’s name, address, and ZIP code (Box a) · Pages 1, 2, 3, 4
Employee's Correct SSN/Name
Employee’s correct SSN and/or name (Box d) · Pages 1, 2, 3, 4
Previously Reported Data
Boxes f (SSN) and g (Name) · Pages 2, 3, 4
Local Income Tax Amount
Amounts listed in Box 19 · Page 5
Filing Method
Electronic via SSA or Print/Mail · Pages 1 & 9
Before you submit
- 1Ensure the form has an Employer’s name, address, and ZIP code completed (Box a).
- 2Confirm the Employer identification number (EIN) is entered correctly (Box b).
- 3Verify the Tax year and that 'Form corrected / W-2' are noted in Box c.
- 4Check the box indicating correction if correcting SSN or Name (Box d/e).
- 5Complete boxes f and/or g only if the previous data was incorrect.
- 6Ensure all money fields being corrected have amounts filled in, unless an exception applies.
- 7If filing electronically with SSA, verify you are using Copy A for scanning compliance.
How to file this form
- 1Identify the reason for correction (e.g., wrong wages or SSN) and complete the necessary boxes on IRS Form W-2c.
- 2If correcting prior data, fill in the previously reported information in Box f (SSN) and/or Box g (Name).
- 3Complete all money fields that are being corrected, noting any associated locality name in Box 19.
- 4Determine filing method: file electronically via SSA or print a copy for mailing to the IRS office. Proof of filing is confirmed by successful electronic submission or mailing receipt.
Known limitations
- 1The form does not apply when correcting information that is solely related to Local income tax, although it provides space for this correction (Box 19).
- 2For corrections involving MQGE, specific instructions must be followed regarding Boxes 5 and 6 under the General Instructions for Forms W-2 and W-3.
- 3The form does not cover all types of adjustments; only money fields that are being corrected should be completed (with an exception noted for MQGE).
- 4Employers must check the box and complete boxes f and/or g only if information was incorrect on a form previously filed.
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
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Fillable formOpen in Editor->The current revision of IRS Form W-2c is dated 01/26, and users can check www.irs.gov/FormW2c for the latest information regarding this form.
What changed or needs a fresh check
- Edition date — confirm revision is 01/26.
- Form number — confirm it reads W-2c.
- Official Title — confirm it reads Corrected Wage and Tax Statement.
- Copy identification — confirm the form includes Copy C for Employee's Records (on page 5).
Quick Facts
Downloads
After you file
- 1The employer must retain a copy of IRS Form W-2c (Rev. 1-2026) for their records.
- 2If the form is mailed, it should not be cut, folded, or stapled.
- 3Employers who print the form from IRS.gov must submit it online to the SSA; sending a printed version directly to the SSA may result in processing delays.
- 4The employer can order official copies of Forms W-2 and W-3 that include a scannable Copy A for filing via IRS’ Online Ordering for Information Returns and Employer Returns page or by visiting www.irs.gov/orderforms.
- 5Employers must refer to the General Instructions for Forms W-2 and W-3, specifically under 'Specific Instructions for Form W-2c,' for detailed guidance.
Sources
- SRCInstructions p.1 — Copy B of IRS Form W-2c may be downloaded, filled in, and printed and used to satisfy the requirement to provide information to the recipient.
- SRCInstructions p.2 — The form must not be cut, folded, or stapled for Official Use Only (OMB No. 1545-0029).
- SRCInstructions p.2 — Employers must complete boxes a through h and check the box if corrections are being made.
- SRCInstructions p.3 — For MQGE corrections, specific instructions apply to Boxes 5 and 6 under General Instructions for Forms W-2 and W-3.
- SRCInstructions p.4 — The form includes fields for Local income tax (Box 19) and Locality name (Box 20).
- SRCInstructions p.5 — Copy C of the Form W-2c is designated 'For EMPLOYEE’S RECORDS'.
- SRCInstructions p.9 — Employers can order instructions and additional forms at www.irs.gov/OrderForms.
- SRCInstructions p.9 — If questions arise, employers may call Technical Services Operation (TSO) toll free at 866-455-7438 or 304-263-8700.
Common confusion points
What do I complete if only some of the dollar amounts are wrong?
Complete only the money fields that are being corrected.
→ Check Box 19 (Local income tax) to see this applied.
Do I need to fill out all boxes even if they aren't changing?
No, only complete money fields that are being corrected, with an exception for MQGE corrections.
→ Verify the instructions in General Instructions for Forms W-2 and W-3.
When should I use Boxes f and g?
Complete these boxes only if information was incorrect on a form previously filed.
→ Check Box 1 (the main check box) to confirm this action.
Can I just send the printed Form W-2c directly to the SSA?
No, employers must create and submit it online; the SSA is unable to process forms printed from IRS.gov in that manner.
→ Refer to the 'Employers, Please Note' section on page 9.
Where do I find instructions for Box 12a/b/c/d?
See instructions for box 12C o d e (the specific letter code).
→ This instruction is repeated across pages 2, 3, and 4.
What if the correction involves MQGE?
Refer to Boxes 5 and 6 under Specific Instructions for Form W-2c in the General Instructions for Forms W-2 and W-3.
→ Check page 2 for this specific reference.
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Questions about IRS Form W2C
What is IRS Form W2C used for?
This form corrects mistakes made on an original wage and tax statement (Form W-2). An employer uses it when they need to change information previously reported about an employee's earnings or taxes paid. It ensures the IRS has accurate records of what was earned and withheld for that specific tax year.
Who must file IRS Form W2C?
Employers must file Form W-2c, though employees may also use it to correct their own copies. Employers are responsible for providing this corrected information to the recipient (the employee).
What information does IRS Form W2C require?
The form collects core identification data like the Employer's EIN and the Employee's SSN/name. It specifically allows correction of amounts in Boxes 1 through 14b, such as Wages, tips, other compensation, and Federal income tax withheld.
Where do I file IRS Form W2C?
Employers may file Forms W-2 and W-3 electronically on the SSA’s Employer W-2 Filing Instructions and Information web page (www.socialsecurity.gov/employer). Note that forms printed from IRS.gov must be submitted online to the SSA, not mailed directly.
How do I complete IRS Form W2C?
The employer must complete all required fields, including their name/address (Box 'a') and EIN ('b'). If correcting errors, the filer checks a box and completes boxes 'f' and/or 'g' detailing what was previously reported before filling in the correct information. The official printed version is scannable for filing.
What happens if IRS Form W2C is filed incorrectly?
A penalty may be imposed for filing a copy of Form W-2c downloaded from this website if it cannot be scanned by the SSA. Failure to correct information can lead to inaccurate wage and tax reporting.
What do I complete if only some of the dollar amounts are wrong?
Complete only the money fields that are being corrected. Check Box 19 (Local income tax) to see this applied.
Do I need to fill out all boxes even if they aren't changing?
No, only complete money fields that are being corrected, with an exception for MQGE corrections. Verify the instructions in General Instructions for Forms W-2 and W-3.
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