PDF document
- 1 -
                                  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.



- 2 -
                                              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 



- 3 -
                   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 



- 4 -
                   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 



- 5 -
                   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 



- 6 -
                                            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. 



- 7 -
                   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 



- 8 -
                   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 



- 9 -
                                                           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.






PDF file checksum: 3460817513

(Plugin #1/9.12/13.0)