Form W-2c - Fill, Edit Online, Download & Print - No Signup
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
44444
For Official Use Only
OMB No. 1545-0029
a
Employer’s name, address, and ZIP code
b
Employer identification number (EIN)
c
Tax year/Form corrected
/
W-2
d
Employee’s correct SSN
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
g
Employee’s
previously reported
name
h
Employee’s first name and initial
Last name
Suff.
i
Employee’s address and ZIP code
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.)
Previously reported
1
Wages, tips, other compensation
Correct information
1
Wages, tips, other compensation
Previously reported
2
Federal income tax withheld
Correct information
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
C
o
d
e
12a
See instructions for box 12
C
o
d
e
12b
C
o
d
e
12b
C
o
d
e
12c
C
o
d
e
12c
C
o
d
e
12d
C
o
d
e
12d
C
o
d
e
13
Statutory
employee
Retirement
plan
Third-party
sick pay
13
Statutory
employee
Retirement
plan
Third-party
sick pay
14
Other (see instructions)
14
Other (see instructions)
State Correction Information
Previously reported
15
State
Employer’s state ID number
Correct information
15
State
Employer’s state ID number
Previously reported
15
State
Employer’s state ID number
Correct information
15
State
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
18
Local wages, tips, etc.
Correct information
18
Local wages, tips, etc.
Previously reported
18
Local wages, tips, etc.
Correct information
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
Cat. No. 61437D
Department of the Treasury
Internal Revenue Service
44444
For Official Use Only
OMB No. 1545-0029
a
Employer’s name, address, and ZIP code
b
Employer identification number (EIN)
c
Tax year/Form corrected
/
W-2
d
Employee’s correct SSN
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
g
Employee’s
previously reported
name
h
Employee’s first name and initial
Last name
Suff.
i
Employee’s address and ZIP code
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.)
Previously reported
1
Wages, tips, other compensation
Correct information
1
Wages, tips, other compensation
Previously reported
2
Federal income tax withheld
Correct information
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
C
o
d
e
12a
See instructions for box 12
C
o
d
e
12b
C
o
d
e
12b
C
o
d
e
12c
C
o
d
e
12c
C
o
d
e
12d
C
o
d
e
12d
C
o
d
e
13
Statutory
employee
Retirement
plan
Third-party
sick pay
13
Statutory
employee
Retirement
plan
Third-party
sick pay
14
Other (see instructions)
14
Other (see instructions)
State Correction Information
Previously reported
15
State
Employer’s state ID number
Correct information
15
State
Employer’s state ID number
Previously reported
15
State
Employer’s state ID number
Correct information
15
State
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
18
Local wages, tips, etc.
Correct information
18
Local wages, tips, etc.
Previously reported
18
Local wages, tips, etc.
Correct information
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
44444
For Official Use Only
OMB No. 1545-0029
Safe, accurate,
FAST! Use
Visit the IRS website
at
www.irs.gov/efile
.
a
Employer’s name, address, and ZIP code
b
Employer identification number (EIN)
c
Tax year/Form corrected
/
W-2
d
Employee’s correct SSN
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
g
Employee’s
previously reported
name
h
Employee’s first name and initial
Last name
Suff.
i
Employee’s address and ZIP code
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.)
Previously reported
1
Wages, tips, other compensation
Correct information
1
Wages, tips, other compensation
Previously reported
2
Federal income tax withheld
Correct information
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
C
o
d
e
12a
See instructions for box 12
C
o
d
e
12b
C
o
d
e
12b
C
o
d
e
12c
C
o
d
e
12c
C
o
d
e
12d
C
o
d
e
12d
C
o
d
e
13
Statutory
employee
Retirement
plan
Third-party
sick pay
13
Statutory
employee
Retirement
plan
Third-party
sick pay
14
Other (see instructions)
14
Other (see instructions)
State Correction Information
Previously reported
15
State
Employer’s state ID number
Correct information
15
State
Employer’s state ID number
Previously reported
15
State
Employer’s state ID number
Correct information
15
State
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
18
Local wages, tips, etc.
Correct information
18
Local wages, tips, etc.
Previously reported
18
Local wages, tips, etc.
Correct information
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 B—To Be Filed With Employee’s FEDERAL Tax Return
Form
W-2c
(Rev. 6-2024)
Corrected Wage and Tax Statement
Department of the Treasury
Internal Revenue Service
44444
For Official Use Only
OMB No. 1545-0029
Safe, accurate,
FAST! Use
Visit the IRS website
at
www.irs.gov/efile
.
a
Employer’s name, address, and ZIP code
b
Employer identification number (EIN)
c
Tax year/Form corrected
/
W-2
d
Employee’s correct SSN
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
g
Employee’s
previously reported
name
h
Employee’s first name and initial
Last name
Suff.
i
Employee’s address and ZIP code
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.)
Previously reported
1
Wages, tips, other compensation
Correct information
1
Wages, tips, other compensation
Previously reported
2
Federal income tax withheld
Correct information
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
C
o
d
e
12a
See instructions for box 12
C
o
d
e
12b
C
o
d
e
12b
C
o
d
e
12c
C
o
d
e
12c
C
o
d
e
12d
C
o
d
e
12d
C
o
d
e
13
Statutory
employee
Retirement
plan
Third-party
sick pay
13
Statutory
employee
Retirement
plan
Third-party
sick pay
14
Other (see instructions)
14
Other (see instructions)
State Correction Information
Previously reported
15
State
Employer’s state ID number
Correct information
15
State
Employer’s state ID number
Previously reported
15
State
Employer’s state ID number
Correct information
15
State
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
18
Local wages, tips, etc.
Correct information
18
Local wages, tips, etc.
Previously reported
18
Local wages, tips, etc.
Correct information
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 C—For EMPLOYEE’S RECORDS
Form
W-2c
(Rev. 6-2024)
Corrected Wage and Tax Statement
Department of the Treasury
Internal Revenue Service
Notice to Employee
This is a corrected Form W-2 (or Form W-2AS, W-2CM,
W-2GU, W-2VI, or W-2c) for the tax year shown in box c.
If you have filed an income tax return for the year shown,
you may have to file an amended return. Compare
amounts on this form with those reported on your income
tax return. If the corrected amounts change your U.S.
income tax, file Form 1040-X with Copy B of this Form
W-2c to amend the return you already filed.
If there is a correction in box 5, Medicare wages and
tips, use the corrected amount to determine if you need
to file or amend Form 8959. Attach an original or
amended Form 8959 to Form 1040 or 1040-X, as
applicable.
If you have not filed your return for the year shown in
box c, attach Copy B of the original Form W-2 you
received from your employer and Copy B of this Form
W-2c to your return when you file it.
For more information, contact your nearest Internal
Revenue Service office. Employees in American Samoa,
the Commonwealth of the Northern Mariana Islands,
Guam, or the U.S. Virgin Islands should contact their local
taxing authority for more information.
Future developments.
For the latest information about
Form W-2c and its instructions, such as legislation
enacted after we release them, go to
www.irs.gov/
FormW2c
.
44444
For Official Use Only
OMB No. 1545-0029
a
Employer’s name, address, and ZIP code
b
Employer identification number (EIN)
c
Tax year/Form corrected
/
W-2
d
Employee’s correct SSN
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
g
Employee’s
previously reported
name
h
Employee’s first name and initial
Last name
Suff.
i
Employee’s address and ZIP code
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.)
Previously reported
1
Wages, tips, other compensation
Correct information
1
Wages, tips, other compensation
Previously reported
2
Federal income tax withheld
Correct information
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
C
o
d
e
12a
See instructions for box 12
C
o
d
e
12b
C
o
d
e
12b
C
o
d
e
12c
C
o
d
e
12c
C
o
d
e
12d
C
o
d
e
12d
C
o
d
e
13
Statutory
employee
Retirement
plan
Third-party
sick pay
13
Statutory
employee
Retirement
plan
Third-party
sick pay
14
Other (see instructions)
14
Other (see instructions)
State Correction Information
Previously reported
15
State
Employer’s state ID number
Correct information
15
State
Employer’s state ID number
Previously reported
15
State
Employer’s state ID number
Correct information
15
State
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
18
Local wages, tips, etc.
Correct information
18
Local wages, tips, etc.
Previously reported
18
Local wages, tips, etc.
Correct information
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 2—To Be Filed With Employee’s State, City, or Local Income Tax Return
Form
W-2c
(Rev. 6-2024)
Corrected Wage and Tax Statement
Department of the Treasury
Internal Revenue Service
44444
For Official Use Only
OMB No. 1545-0029
a
Employer’s name, address, and ZIP code
b
Employer identification number (EIN)
c
Tax year/Form corrected
/
W-2
d
Employee’s correct SSN
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
g
Employee’s
previously reported
name
h
Employee’s first name and initial
Last name
Suff.
i
Employee’s address and ZIP code
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.)
Previously reported
1
Wages, tips, other compensation
Correct information
1
Wages, tips, other compensation
Previously reported
2
Federal income tax withheld
Correct information
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
C
o
d
e
12a
See instructions for box 12
C
o
d
e
12b
C
o
d
e
12b
C
o
d
e
12c
C
o
d
e
12c
C
o
d
e
12d
C
o
d
e
12d
C
o
d
e
13
Statutory
employee
Retirement
plan
Third-party
sick pay
13
Statutory
employee
Retirement
plan
Third-party
sick pay
14
Other (see instructions)
14
Other (see instructions)
State Correction Information
Previously reported
15
State
Employer’s state ID number
Correct information
15
State
Employer’s state ID number
Previously reported
15
State
Employer’s state ID number
Correct information
15
State
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
18
Local wages, tips, etc.
Correct information
18
Local wages, tips, etc.
Previously reported
18
Local wages, tips, etc.
Correct information
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 D—For Employer
Form
W-2c
(Rev. 6-2024)
Corrected Wage and Tax Statement
Department of the Treasury
Internal Revenue Service
Employers, Please Note:
Specific information needed to complete Form W-2c is
available in a separate booklet titled the General
Instructions for Forms W-2 and W-3, under
Specific
Instructions for Form W-2c
. You can order these
instructions and additional forms at
www.irs.gov/
OrderForms
.
Caution:
Do not send the SSA any Forms W-2c or W-3c
that you have printed from IRS.gov. The SSA is unable to
process these forms. Instead, you can create and submit
them online. See
E-filing
, later.
Need help?
If you have questions about reporting on
Form W-2c, call the Technical Services Operation (TSO)
toll free at 866-455-7438 or 304-263-8700 (not toll free).
Deaf or hard-of-hearing customers may call any of our
toll-free numbers using their choice of relay service.
E-filing.
See the General Instructions for Forms W-2 and
W-3 for information on when you’re required to file
Form(s) W-2c electronically. Employers may use the
SSA’s W-2c Online service to create, save, print, and
electronically submit up to 25 Form(s) W-2c at a time.
When you
e-file
with the SSA, no separate Form W-3c
filing is required. An electronic Form W-3c will be created
for you by the W-2c Online service. For information, visit
the SSA’s Employer W-2 Filing Instructions & Information
website at
www.SSA.gov/employer
.
Future developments.
For the latest information about
Form W-2c and its instructions, such as legislation
enacted after we release them, go to
www.irs.gov/
FormW2c
.
