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 , and1179 for more information about printing these tax forms. |
DO NOT CUT, FOLD, OR STAPLE THIS FORM For Official Use Only 44444 OMB No. 1545-0008 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 12aCo See instructions for box 12 11 Nonqualified plans 11 Nonqualified plans 12aCedo See instructions for box 12 de 13 Statutory Retirement Third-party 13 Statutory Retirement Third-party employee plan sick pay employee plan sick pay 12boC 12bdeCo ed 14 Other (see instructions) 14 Other (see instructions) 12coC 12cdeCo ed 12doC 12ddeCo ed 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 Department of the Treasury Form W-2c (Rev. 8-2023) Corrected Wage and Tax Statement Cat. No. 61437D Internal Revenue Service |
For Official Use Only 44444 OMB No. 1545-0008 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 12aCo See instructions for box 12 11 Nonqualified plans 11 Nonqualified plans 12aCedo See instructions for box 12 de 13 Statutory Retirement Third-party 13 Statutory Retirement Third-party employee plan sick pay employee plan sick pay 12boC 12bdeCo ed 14 Other (see instructions) 14 Other (see instructions) 12coC 12cdeCo ed 12doC 12ddeCo ed 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 Department of the Treasury Form W-2c (Rev. 8-2023) Corrected Wage and Tax Statement Internal Revenue Service |
For Official Use Only Safe, accurate, Visit the IRS website 44444 OMB No. 1545-0008 FAST! Use at www.irs.gov/efile. 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 12aCo See instructions for box 12 11 Nonqualified plans 11 Nonqualified plans 12aCedo See instructions for box 12 de 13 Statutory Retirement Third-party 13 Statutory Retirement Third-party employee plan sick pay employee plan sick pay 12boC 12bdeCo ed 14 Other (see instructions) 14 Other (see instructions) 12coC 12cdeCo ed 12doC 12ddeCo ed 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 B—To Be Filed With Employee’s FEDERAL Tax Return Department of the Treasury Form W-2c (Rev. 8-2023) Corrected Wage and Tax Statement Internal Revenue Service |
For Official Use Only Safe, accurate, Visit the IRS website 44444 OMB No. 1545-0008 FAST! Use at www.irs.gov/efile. 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 12aCo See instructions for box 12 11 Nonqualified plans 11 Nonqualified plans 12aCedo See instructions for box 12 de 13 Statutory Retirement Third-party 13 Statutory Retirement Third-party employee plan sick pay employee plan sick pay 12boC 12bdeCo ed 14 Other (see instructions) 14 Other (see instructions) 12coC 12cdeCo ed 12doC 12ddeCo ed 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 C—For EMPLOYEE’S RECORDS Department of the Treasury Form W-2c (Rev. 8-2023) Corrected Wage and Tax Statement Internal Revenue Service |
Notice to Employee This is a corrected Form W-2 (or Form W-2AS, W-2CM, If you have not filed your return for the year shown in W-2GU, W-2VI, or W-2c) for the tax year shown in box c. box c, attach Copy B of the original Form W-2 you If you have filed an income tax return for the year shown, received from your employer and Copy B of this Form you may have to file an amended return. Compare W-2c to your return when you file it. amounts on this form with those reported on your income tax return. If the corrected amounts change your U.S. For more information, contact your nearest Internal income tax, file Form 1040-X with Copy B of this Form Revenue Service office. Employees in American Samoa, W-2c to amend the return you already filed. the Commonwealth of the Northern Mariana Islands, Guam, or the U.S. Virgin Islands should contact their local If there is a correction in box 5, Medicare wages and taxing authority for more information. tips, use the corrected amount to determine if you need to file or amend Form 8959. Attach an original or Future developments. For the latest information about amended Form 8959 to Form 1040 or 1040-X, as Form W-2c and its instructions, such as legislation applicable. enacted after we release them, go to www.irs.gov/ FormW2c. |
For Official Use Only 44444 OMB No. 1545-0008 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 12aCo See instructions for box 12 11 Nonqualified plans 11 Nonqualified plans 12aCedo See instructions for box 12 de 13 Statutory Retirement Third-party 13 Statutory Retirement Third-party employee plan sick pay employee plan sick pay 12boC 12bdeCo ed 14 Other (see instructions) 14 Other (see instructions) 12coC 12cdeCo ed 12doC 12ddeCo ed 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 2—To Be Filed With Employee’s State, City, or Local Income Tax Return Department of the Treasury Form W-2c (Rev. 8-2023) Corrected Wage and Tax Statement Internal Revenue Service |
For Official Use Only 44444 OMB No. 1545-0008 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 12aCo See instructions for box 12 11 Nonqualified plans 11 Nonqualified plans 12aCedo See instructions for box 12 de 13 Statutory Retirement Third-party 13 Statutory Retirement Third-party employee plan sick pay employee plan sick pay 12boC 12bdeCo ed 14 Other (see instructions) 14 Other (see instructions) 12coC 12cdeCo ed 12doC 12ddeCo ed 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 D—For Employer Department of the Treasury Form W-2c (Rev. 8-2023) Corrected Wage and Tax Statement Internal Revenue Service |
E-filing. See the General Instructions for Forms W-2 and Employers, Please Note: W-3 for information on when you’re required to file Form(s) W-2c electronically. Even if you are not required Specific information needed to complete Form W-2c is to file electronically, doing so can save you time and available in a separate booklet titled the General effort. Employers may use the SSA’s W-2c Online service Instructions for Forms W-2 and W-3, under Specific to create, save, print, and electronically submit up to 25 Instructions for Form W-2c. You can order these Form(s) W-2c at a time. When you e-file with the SSA, no instructions and additional forms at www.irs.gov/ separate Form W-3c filing is required. An electronic Form OrderForms. W-3c will be created for you by the W-2c Online service. Caution: Do not send the SSA any Forms W-2c or W-3c For information, visit the SSA’s Employer W-2 Filing that you have printed from IRS.gov. The SSA is unable to Instructions & Information website at process these forms. Instead, you can create and submit www.SSA.gov/employer. them online. See E-filing, later. Future developments. For the latest information about Need help? If you have questions about reporting on Form W-2c and its instructions, such as legislation Form W-2c, call the Technical Services Operation (TSO) enacted after we release them, go to www.irs.gov/ toll free at 866-455-7438 or 304-263-8700 (not toll free). FormW2c. Deaf or hard-of-hearing customers may call any of our toll-free numbers using their choice of relay service. |