Box a: Employer's name, address, and ZIP codeSame as on your Forms 941, 943, 944 or CT-1.Click to open the row in the table belowBox b: Employer identification number (EIN)The correct EIN. If the EIN itself was wrong, you need two sets of W-2c and W-3c (see corrections).Click to open the row in the table belowBox c: Tax year/Form correctedAll four digits of the year being corrected, plus AS, CM, GU, VI or c if you are correcting a territorial form or a prior W-2c.Click to open the row in the table belowBox e: Corrected SSN and/or nameCheck only when correcting the SSN, the name, or both; then complete boxes f through i.Click to open the row in the table belowBox f: Employee's previously reported SSNThe SSN as originally reported, or all zeros if it was blank. If both SSN and name were blank, do not use a W-2c: call the SSA.Click to open the row in the table belowBox g: Employee's previously reported nameThe full name exactly as previously reported.Click to open the row in the table belowBox h: Employee's first name and initial, Last name, Suff.Always the correct full name, as on the social security card.Click to open the row in the table belowBox i: Employee's address and ZIP codeAlways the correct address. A W-2c furnished only to fix an address is not sent to the SSA.Click to open the row in the table belowBox 1: Wages, tips, other compensationPreviously reported amount and correct amount, only if box 1 is changing. Use -0- rather than a blank when one of the amounts is zero.Click to open the row in the table belowBox 2: Federal income tax withheldOnly to fix an administrative error, meaning the original box 2 was not the amount you actually withheld. Under-withholding discovered later is not corrected here.Click to open the row in the table belowBox 3: Social security wagesPreviously reported and correct amounts if changing; government employers correcting MQGE wages must also complete box 5.Click to open the row in the table belowBox 4: Social security tax withheldPreviously reported and correct employee social security tax.Click to open the row in the table belowBox 5: Medicare wages and tipsMust equal or exceed boxes 3 plus 7 in the correct column.Click to open the row in the table belowBox 6: Medicare tax withheldAdditional Medicare Tax withheld is corrected only for an administrative error.Click to open the row in the table belowBox 7: Social security tipsPreviously reported and correct reported tips.Click to open the row in the table belowBox 8: Allocated tipsCorrected allocated tips.Click to open the row in the table belowBox 10: Dependent care benefitsCorrected dependent care benefits.Click to open the row in the table belowBox 11: Nonqualified plansCorrected distributions or deferrals relating to nonqualified plans.Click to open the row in the table belowBox 12a to 12d: See instructions for box 12Enter both code and amount in each column for each coded item being corrected; use more W-2cs if you run out of spaces.Click to open the row in the table belowBox 13: Statutory employee, Retirement plan, Third-party sick payCheck boxes as originally checked under Previously reported and as they should be under Correct information.Click to open the row in the table belowBox 14a: OtherCorrects box 14a items; if possible complete it on Copies B, C, 1 and 2 only, not Copy A.Click to open the row in the table belowBox 14b: Treasury Tipped Occupation Code(s)Corrects tipped occupation codes when cash tips are reported with code TP; 000 if any tips came from a nonqualifying occupation.Click to open the row in the table belowBox 15: State, Employer's state ID numberState correction information in two columns.Click to open the row in the table belowBox 16: State wages, tips, etc.If the only changes are state or local, send the W-2c to the state or locality, not the SSA.Click to open the row in the table belowBox 17: State income taxPreviously reported and correct state tax.Click to open the row in the table belowBox 18: Local wages, tips, etc.Locality correction information.Click to open the row in the table belowBox 19: Local income taxPreviously reported and correct local tax.Click to open the row in the table belowBox 20: Locality nameLocality for the correction.Click to open the row in the table belowHover over a box for what goes in it; click to open its row in the table below. On a touch screen, tap the box to jump to the row.
Who files Form W-2c
Use the current Form W-2c to correct errors such as an incorrect name, SSN or amount on a Form W-2 or W-2c filed with the SSA, and to furnish corrected statements to employees. If you discover the error before Copy A reaches the SSA, you do not need a W-2c: void the Copy A, prepare a new W-2, and mark the employee copies CORRECTED.
Form W-3c transmits paper Copy A: “Always file Form W-3c when submitting one or more Forms W-2c,” including when the only change is an employee's name or SSN or your EIN. File a separate W-3c for each tax year, each type of form and each kind of payer/employer combination. Its money boxes have two columns, “Total of amounts previously reported” and “Total of corrected amounts” from the enclosed W-2cs; box h shows your originally reported EIN if that was wrong; any decrease is explained in the “Explain decreases here” area; and box d is “-0-” if you are correcting only a W-3. BSO generates the W-3c for W-2cs filed online.
If the original W-2 had to be e-filed, the W-2c must be e-filed; if the original was properly on paper, the W-2c goes on paper. Employees who received the original W-2 electronically generally get the W-2c electronically.
Box by box
| Box | What it is | Notes |
|---|---|---|
| a | Employer's name, address, and ZIP code | Same as on your Forms 941, 943, 944 or CT-1. |
| b | Employer identification number (EIN) | The correct EIN. If the EIN itself was wrong, you need two sets of W-2c and W-3c (see corrections). |
| c | Tax year/Form corrected | All four digits of the year being corrected, plus AS, CM, GU, VI or c if you are correcting a territorial form or a prior W-2c. |
| d | Employee's correct SSN | Always the correct SSN, even if it was right on the original. |
| e | Corrected SSN and/or name | Check only when correcting the SSN, the name, or both; then complete boxes f through i. |
| f | Employee's previously reported SSN | The SSN as originally reported, or all zeros if it was blank. If both SSN and name were blank, do not use a W-2c: call the SSA. |
| g | Employee's previously reported name | The full name exactly as previously reported. |
| h | Employee's first name and initial, Last name, Suff. | Always the correct full name, as on the social security card. |
| i | Employee's address and ZIP code | Always the correct address. A W-2c furnished only to fix an address is not sent to the SSA. |
| 1 | Wages, tips, other compensation | Previously reported amount and correct amount, only if box 1 is changing. Use -0- rather than a blank when one of the amounts is zero. |
| 2 | Federal income tax withheld | Only to fix an administrative error, meaning the original box 2 was not the amount you actually withheld. Under-withholding discovered later is not corrected here. |
| 3 | Social security wages | Previously reported and correct amounts if changing; government employers correcting MQGE wages must also complete box 5. |
| 4 | Social security tax withheld | Previously reported and correct employee social security tax. |
| 5 | Medicare wages and tips | Must equal or exceed boxes 3 plus 7 in the correct column. |
| 6 | Medicare tax withheld | Additional Medicare Tax withheld is corrected only for an administrative error. |
| 7 | Social security tips | Previously reported and correct reported tips. |
| 8 | Allocated tips | Corrected allocated tips. |
| 10 | Dependent care benefits | Corrected dependent care benefits. |
| 11 | Nonqualified plans | Corrected distributions or deferrals relating to nonqualified plans. |
| 12a to 12d | See instructions for box 12 | Enter both code and amount in each column for each coded item being corrected; use more W-2cs if you run out of spaces. |
| 13 | Statutory employee, Retirement plan, Third-party sick pay | Check boxes as originally checked under Previously reported and as they should be under Correct information. |
| 14a | Other | Corrects box 14a items; if possible complete it on Copies B, C, 1 and 2 only, not Copy A. |
| 14b | Treasury Tipped Occupation Code(s) | Corrects tipped occupation codes when cash tips are reported with code TP; 000 if any tips came from a nonqualifying occupation. |
| 15 | State, Employer's state ID number | State correction information in two columns. |
| 16 | State wages, tips, etc. | If the only changes are state or local, send the W-2c to the state or locality, not the SSA. |
| 17 | State income tax | Previously reported and correct state tax. |
| 18 | Local wages, tips, etc. | Locality correction information. |
| 19 | Local income tax | Previously reported and correct local tax. |
| 20 | Locality name | Locality for the correction. |
Due dates
| What | Due | Notes |
|---|---|---|
| File W-2c and W-3c with the SSA | As soon as possible after you discover the error | No fixed date; the penalty tiers turn on when the correct information is filed. |
| Furnish W-2c Copies B, C and 2 to the employee | As soon as possible | |
| Correct 2026 W-2s to stay within the $130 tier and the de minimis rule | August 1, 2027 | Applies to W-2s that were originally filed on time. |
Penalties
A W-2c is how you stop the IRC 6721 and 6722 clock. For 2026 forms: $60 per form if the correct information is filed within 30 days of the due date, $130 if by August 1, and $340 after August 1 or if you “do not file corrections”; $690 minimum for intentional disregard. The de minimis rule waives the penalty for the greater of 10 returns or one-half of 1% of returns filed on time and corrected by August 1. Under the safe harbor, an error of no more than $100 in any amount, or $25 in tax withheld, does not need correcting unless the employee elects otherwise.
Corrections
- Name or SSN only. Complete boxes d through i and leave boxes 1 to 20 blank. If the SSA issues a new card after a name change or change in work status, correct the most recently filed W-2 only.
- Address only. “Do not file Form W-2c with the SSA merely to correct the address.” Give the employee a reissued W-2 marked REISSUED STATEMENT, a W-2c not sent to the SSA, or the original in a correctly addressed envelope.
- Wrong tax year or EIN. Two sets: one W-3c and W-2c per employee entering the wrong year in box a and wrong EIN in box h, with original amounts under “Previously reported” and zeros under “Correct information”; then a second set under the correct year or EIN with zeros previously reported and the correct amounts.
- Duplicate W-2s. Either total both forms under Previously reported, or correct only the wrong one; both methods are shown in the instructions.
- Employment tax return. If wages or taxes on the 941 were also wrong, correct the quarter on Form 941-X (943-X, 944-X or CT-1X for those returns); the W-3c asks whether an adjustment was made on an employment tax return and when.
- State or local only. Send the W-2c to the state or locality and the employee, not the SSA.
- Not for back pay or W-2G. Back pay goes on Form SSA-131 (Pub 957); W-2G corrections follow Pub 1099.
Where it goes wrong
- Leaving the 941 alone. A W-2c that changes boxes 2 to 7 without a matching 941-X leaves the year out of balance and invites a CAWR inquiry. See CAWR reconciliation.
- Filling every box. Copy A should show entries only for items being changed (except the MQGE rule for government employers).
- Using box 2 for under-withholding. Box 2 can be corrected only for an administrative error.
- Blank instead of zero. When one of the two amounts is zero, enter “-0-.”
- Old form. Use the January 2026 revision with boxes 14a and 14b; never print Copy A from IRS.gov for filing.
- Name and SSN never reported. If both were blank on the original, the W-2c cannot fix it; the SSA has to be called.
Inside the IRS: what happens to Form W-2c
The W-2c is how CAWR cases get closed. IRM 20.1.7 says an SSA discrepancy “is resolved when the employer files any missing Form W-2, files Form W-2c, reports adjustments to their Form 94X, Form 941-X” or gives other information that explains it. If the discrepancy is not resolved that way, “the IRS is directed to assess a penalty.” So a W-2c filed in time to answer a Letter 98C or Letter 99C is often what keeps the case from becoming a tax or penalty assessment.
W-2cs sent with a reply. If you send original Forms W-2c and W-3c to the CAWR unit, the IRS staff checks them, posts the money changes to the CAWR record, then marks the transmittal and will “mail them to the Social Security Administration” for you. Before posting, examiners “Ensure legibility and that valid EIN, TIN, and dollar amounts are present.” A W-2c that voids a W-2 processed in error, or a reply showing W-2s were processed under the wrong EIN, can also balance the case with no assessment.
Withholding on the original W-2. Employers worry that the IRS will hold them to the income tax shown on a wrong original W-2. The IRM records that “Chief Counsel determined IRS cannot hold employers liable for the federal income tax withholding shown on the original Forms W-2 if the amounts on the Forms W-2C are correct, even if employees received credit based on erroneous Form W-2.” The other side: on the 941, “Income tax withholding, BUWH, and Additional Medicare Tax (AdMT) cannot be corrected after the close of a tax year unless the issue constitutes an administrative error” (or IRC 3509 or an examination applies). A W-2c that changes box 2 for a prior year may not have a matching 941-X.
SSN fixes. IRM 20.1.7 says that if a W-2 “was filed with an incorrect SSN for the employee, an employer should file a Form W-2c, Corrected Wage and Tax Statement, even if the employer is only filing Form W-2c to correct an employee's SSN.” The same applies when a W-2 was filed with zeros or blanks in place of the SSN.
When the W-2c is right but the case stays open. Look at the IRS side too. The CAWR IRM warns that “IRS processing errors in recording Forms 94X-X are often the source of out of balance conditions,” so check that each 941-X posted as filed. If your reply is incomplete, expect a Letter 2057C asking for more.
Notices about this form
Questions people ask about Form W-2c
Is there a deadline for a W-2c?
No fixed date. File it and furnish the employee copies as soon as possible after you find the error. For penalty purposes, corrections by August 1 keep you in the lower tier.
Do we need a W-3c?
Yes, with every paper W-2c Copy A, even for one form or a name-only correction. If you file W-2cs online in BSO, the W-3c is generated for you.
An employee moved and the W-2 went to the old address. W-2c?
Not to the SSA. Reissue the W-2 marked REISSUED STATEMENT, give the employee a W-2c that is not filed, or resend the original to the new address.
We under-withheld federal income tax. Can we fix box 2 on a W-2c?
Only if box 2 showed an amount different from what you actually withheld (an administrative error). A W-2c does not let you report tax you did not withhold.
Do we also file a 941-X?
If the error changed wages or taxes reported on Form 941, yes: the instructions point to Form 941-X (or 943-X, 944-X, CT-1X) for the return period.
We reported the wrong EIN on all our W-2s. How do we fix it?
Two sets of W-3c and W-2c: one under the wrong EIN zeroing out the amounts, one under the correct EIN reporting them.
Other employer, withholding and ACA forms
Payroll and employment tax returns: W-4 · 941 · 941-X · 944 · 943 · 940 · W-2 · W-3 · 8027
Withholding returns: 945 · 1042
Health coverage (ACA) returns: 1095-C · 1094-C · 1095-B · 1094-B
Paper transmittal: 1096
These forms on the comparison table · Information returns (1099 series)
Sources: Form W-2c (Rev. 1-2026); Form W-3c (Rev. 6-2024); 2026 General Instructions for Forms W-2 and W-3 (General and Specific Instructions for Forms W-2c and W-3c; Penalties); Pub 15 (2026) section 13; IRC 6721, 6722.