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Form W3C: Transmittal of Corrected Wage and Tax Statements
IRS Form W-3C is used for Transmittal of Corrected Wage and Tax Statements by employers to the SSA. It must be filed as soon as an error is discovered on Forms W-2, W-2AS, or W-2c.
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IRS Form W3C - Transmittal of Corrected Wage and Tax Statements
IRS Form W-3C is used for Transmittal of Corrected Wage and Tax Statements by employers to the SSA. It must be filed as soon as an error is discovered on Forms W-2, W-2AS, or W-2c.
Risk Radar
Scan points- 1Do not print and file Copy A downloaded from this website with the SSA if it cannot be scanned.
- 2Filing without attaching Copy A of the corrected Form W-2c.
- 3Using an online version of Form W-3C that cannot be scanned for SSA submission.
- 4Not providing the employer's correct EIN on Line e.
- 5Forgetting to fill out the 'Total of corrected amounts' boxes (Lines 1, 2, etc.).
Plain English
This form tells the Social Security Administration (SSA) that you have corrected information on your employee's wage statements (Form W-2). You file it along with the official corrected Form W-2. It ensures that the SSA knows which numbers need updating for tax and social security purposes.
Submission Date
- Filing date: 2024-06-26 22:10:13
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when filing paper Copy A of the most recent version of Form W-2c to transmit corrected wage and tax statements to the SSA.
- Do not use it when submitting electronically unless you are uploading files created using payroll or tax software that formats them according to the SSA’s Specifications for Filing Forms W-2c Electronically (EFW2C).
- Check Form W-2AS instead when correcting a Wage and Tax Statement, as this form is also listed in the documents requiring transmittal.
Form selector
Use this form or another form?
Correcting an employee's name or SSN
The employer must file even if only one Form W-2c is being filed to correct these specific details.
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Filing electronically via SSA’s BSO website
This form accompanies the electronic submission of up to 25 Forms W-2c using the W-2c Online tool.
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Submitting a paper copy via USPS
The entire page must be sent with Copy A of Form W-2c to the Social Security Administration Direct Operations Center at P.O. Box 3333, Wilkes-Barre, PA 18767-3333.
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Deadline or filing window
The trigger event for filing is discovering an error on Forms W-2, W-2AS, W-2GU, W-2CM, W-2VI, or W-2c. The deadline is 'as soon as possible' after the discovery of that error. Not stated in the official source whether a specific extension period applies.
Checklist
What you need before filling it out
Purpose
Complete this transmittal when filing paper Copy A of the most recent version of Form(s) W-2c. · Form p.2
When to File (SSA)
As soon as possible after discovering an error on Forms W-2, W-2AS, W-2GU, W-2CM, W-2VI, or W-2c. · Form p.2
Filer Requirement
File this form even if only one Form W-2c is being filed or if it corrects an employee's name/SSN/EIN. · Form p.2
Copy A Filing Rule
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. · Form p.1
Required Recipients (Employee)
Provide Copies B, C, and 2 of Form W-2c to your employees as soon as possible. · Form p.2
Before you submit
- 1Verify the form is dated correctly.
- 2Confirm you have selected the correct Kind of Payer (e.g., 941, 943, CT-1).
- 3Check that the Total number of Forms W-2c (line 9) matches the enclosed documents.
- 4Ensure the 'Total of corrected amounts' for Line 1 (Wages, tips, other compensation) is accurate.
- 5Verify the Employer identification number (EIN) in box (e) matches the original filing.
- 6Check that you have completed the declaration under penalties of perjury.
- 7Confirm you are sending with Copy A if mailing paper copies to the SSA.
How to file this form
- 1Complete all sections of Form W-3c, including checking Kind of Payer and Kind of Employer boxes, before preparing for submission.
- 2If filing electronically via the SSA Business Services Online (BSO) website, use fill-in forms to create and save up to 25 Forms W-2c at a time.
- 3If mailing paper copies using USPS, send this entire page along with Copy A of Form W-2c to the Social Security Administration Direct Operations Center in Wilkes-Barre, PA.
- 4Keep a copy of the completed Form W-3c with Copy D (For Employer) of Forms W-2c for your records after filing.
Known limitations
- 1Copy A of IRS Form W-3C is for informational purposes only and appears in red.
- 2If filing electronically with the SSA, do not use Copy A printed from this website because a penalty may be imposed if it cannot be scanned.
- 3A copy of Form W-3C must be kept by the employer alongside Copy D of Forms W-2c for records.
- 4Form W-3C must be filed even if only one Form W-2c is being filed or if the filing corrects an employee’s name, SSN, or EIN.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 6-2024, and it is accessible through IRS Publications 1141, 1167, and 1179 for more information.
What changed or needs a fresh check
- Edition date — confirm the form reads Rev. 6-2024.
- Mailing address — verify the USPS destination is P.O. Box 3333, Wilkes-Barre, PA 18767-3333 (or use an IRS-approved private service).
- Signature — ensure the employer's contact person signs and dates the form.
- Copy requirement — confirm you have made a copy of Form W-3c to keep with Copy D of Forms W-2c for your records.
Quick Facts
Downloads
After you file
- 1Keep a copy of IRS Form W-3C with Copy D of Forms W-2c for employer records.
- 2Provide Copies B, C, and 2 of Form W-2c to employees as soon as possible after filing the Form W-3C.
- 3If mailing via USPS, send the entire page with Copy A of Form W-2c to the Social Security Administration Direct Operations Center in Wilkes-Barre, PA.
- 4When ordering official IRS information returns (like Forms W-2 and W-3), use IRS’ Online Ordering for Information Returns and Employer Returns page or visit www.irs.gov/orderforms.
Sources
- SRCInstructions p.1 — Copy A of IRS Form W-3C is provided for informational purposes only and appears in red.
- SRCInstructions p.1 — Copies B and other copies of the form, which appear in black, may be downloaded, filled in, and printed and used to satisfy the requirement to provide information to the recipient.
- SRCInstructions p.2 — The purpose of IRS Form W-3C is to complete a transmittal only when filing paper Copy A of the most recent version of Form(s) W-2c.
- SRCInstructions p.2 — The form must be filed with the Social Security Administration as soon as possible after an error is discovered on Forms W-2, W-2AS, W-2GU, W-2CM, W-2VI, or W-2c.
- SRCInstructions p.2 — Employers should provide Copies B, C, and 2 of Form W-2c to employees as soon as possible after filing the Form W-3C.
- SRCInstructions p.2 — When mailing via USPS, send this entire page with Copy A of Form W-2c to: Social Security Administration Direct Operations Center P.O. Box 3333 Wilkes-Barre, PA 18767-3333.
- SRCInstructions p.2 — Employers must make a copy of Form W-3C and keep it with Copy D (For Employer) of Forms W-2c for their records.
Common confusion points
What is the difference between Copy A, B, C, and D of Form W-3C?
Copy A is informational (red); Copies B, C, and D are used for filing/distribution; Copy D is kept by the employer.
→ Check the form itself to see which copy you are completing.
Must I file this form even if there's no error on Form W-2c?
Yes, the employer must file IRS Form W-3C even if only one Form W-2c is being filed or if the filing corrects minor details like name or EIN.
→ Always complete and submit the Form W-3C.
Can I just email the corrected forms instead of mailing them?
The source mentions using private delivery services, which allows replacing 'P.O. Box 3333' with 'Attn: W-2c Process'.
→ Check if your chosen service is IRS-approved for filing.
If my employer identification number (EIN) was wrong on the last form, what do I check?
You must complete box h on Form W-3C to indicate the Employer’s originally reported EIN.
→ Confirm that you checked 'h' if correcting the EIN.
Which copy of Form W-2c should go with this transmittal?
Copy A of the most recent version of Form(s) W-2c must accompany the filed paper IRS Form W-3C.
→ Ensure you attach the correct copy of the wage statement.
What if I file electronically through the SSA's BSO website?
The SSA offers 'W-2c Online' (for up to 25 forms) and 'File Upload', but still requires filing with the agency as soon as an error is discovered.
→ Verify which electronic method you are using before submitting.
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Questions about IRS Form W3C
What is IRS Form W3C used for?
This form tells the Social Security Administration (SSA) that you have corrected information on your employee's wage statements (Form W-2). You file it along with the official corrected Form W-2. It ensures that the SSA knows which numbers need updating for tax and social security purposes.
Who must file IRS Form W3C?
Employers must complete and file IRS Form W-3C when submitting paper Copy A of the most recent version of Form(s) W-2c to notify the SSA of corrections.
What information does IRS Form W3C require?
The form collects details such as the employer's name, EIN, establishment number, and total amounts previously reported on enclosed Forms W-2c. Specific lines detail corrected totals for wages/tips (Line 1), federal income tax withheld (Line 2), and social security wages (Line 3).
When is IRS Form W3C due?
The form must be filed with the Social Security Administration as soon as possible after an error is discovered on Forms W-2, W-2AS, W-2GU, W-2CM, W-2VI, or W-2c.
Where do I file IRS Form W3C?
Paper forms can be sent via U.S. Postal Service to the SSA Direct Operations Center at P.O. Box 3333, Wilkes-Barre, PA 18767-3333. E-filing is available through the SSA's BSO website using W-2c Online or File Upload.
How do I complete IRS Form W3C?
First, complete all required fields like the tax year and employer details (Part b) on Form W-3C. Next, fill out the tables listing corrected amounts for wages, taxes withheld, etc., from enclosed Forms W-2c. Finally, an authorized person must sign, title, and date the form.
What happens if IRS Form W3C is filed incorrectly?
A penalty may be imposed for filing Copy A of Form W-3C that cannot be scanned when submitted to the SSA. Failure to file promptly can also result in incorrect reporting on tax returns.
What is the difference between Copy A, B, C, and D of Form W-3C?
Copy A is informational (red); Copies B, C, and D are used for filing/distribution; Copy D is kept by the employer. Check the form itself to see which copy you are completing.
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