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                                  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.



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                                                       DO NOT CUT, FOLD, OR STAPLE 
                  a   Tax year/Form corrected                                      For Official Use Only: 
     55555                              / W-                                       OMB No. 1545-0008 
 b  Employer’s name, address, and ZIP code                                       c Kind  of  Payer (Check one)                     Kind  of  Employer (Check one)        Third-party 
                                                                              941/941-SS  Military        943          944         None apply 501c non-govt.             sick pay 
                                                                                                                                                                                 
                                                                                                 Hshld.   Medicare                 State/local  State/local  Federal     (Check if 
                                                                                 CT-1            emp. govt. emp.                   non-501c         501c       govt.     applicable)

 d   Total number of Forms W-2c                  e   Employer identification number (EIN)         f   Establishment number                     g   Employer’s state ID number 

     Complete boxes h, i, or j only if           h   Employer’s originally reported EIN           i   Incorrect establishment number           j    Employer’s incorrect state ID number
     incorrect on last form filed. 
 Total of amounts previously reported            Total of corrected amounts as                   Total of amounts previously reported           Total of corrected amounts as        
 as shown on enclosed Forms W-2c.                shown on enclosed Forms W-2c.                   as shown on enclosed Forms W-2c.               shown on enclosed Forms W-2c. 
 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 

 11   Nonqualified plans                         11   Nonqualified plans                         12a Deferred compensation                     12a Deferred compensation

 14   Inc. tax w/h by third-party sick pay payer 14   Inc. tax w/h by third-party sick pay payer 12b                                           12b

 16   State wages, tips, etc.                    16   State wages, tips, etc.                    17   State income tax                         17   State income tax 

 18   Local wages, tips, etc.                    18   Local wages, tips, etc.                    19   Local income tax                         19   Local income tax 

 Explain decreases here: 

 Has an adjustment been made on an employment tax return filed with the Internal Revenue Service?                                                   Yes        No
 If “Yes,” give date the return was filed:
 Under penalties of perjury, I declare that I have examined this return, including accompanying documents, and, to the best of my knowledge and belief, it is true,  
 correct, and complete. 
 Signature:                                                               Title:                                                                Date:
 Employer’s contact person                                                          Employer’s telephone number                                      For Official Use Only  

 Employer’s fax number                                                              Employer’s email address 

                                                                                                                                                         Department of the Treasury 
Form W-3c (Rev. 8-2023)                          Transmittal of Corrected Wage and Tax Statements                                                        Internal Revenue Service 
Purpose of Form                                                                                  For more information, go to www.SSA.gov/employer. First-time filers, select 
                                                                                                 “Register”; returning filers, select “Log In.”
Complete a Form W-3c transmittal only when filing paper Copy A of the most 
recent version of Form(s) W-2c, Corrected Wage  and Tax Statement. Make a                        When To File 
copy of Form W-3c and keep it with Copy D (For Employer) of Forms W-2c for                       File this form and Copy A of Form(s) W-2c with the Social Security Administration 
your records. File Form W-3c even if only one Form W-2c is being filed or if those               as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU, 
Forms W-2c are being filed only to correct an employee’s name and social security                W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your 
number (SSN) or the employer identification number (EIN). See the General                        employees as soon as possible. 
Instructions for Forms W-2 and W-3 for information on completing this form. 
                                                                                                 Where To File Paper Forms
E-Filing 
                                                                                                 Send this entire page with Copy A of Form W-2c to:
The SSA strongly suggests employers report Form W-3c and Forms W-2c Copy A                                Social Security Administration   
electronically instead of on paper. The SSA provides two free e-filing options on its                     Direct Operations Center   
Business Services Online (BSO) website:                                                                   P.O. Box 3333   
• W-2c Online. Use fill-in forms to create, save, print, and submit up to 25 Forms                        Wilkes-Barre, PA 18767-3333 
W-2c at a time to the SSA.                                                                       Note: If you use “Certified Mail” or an IRS-approved private delivery service to file, 
• File Upload. Upload wage files to the SSA you have created using payroll or tax                add “Attn: W-2c Process, 1150 E. Mountain Dr.” to the address and change the 
software that formats the files according to the SSA’s Specifications for Filing                 ZIP code to “18702-7997.” See Pub. 15 (Circular E), Employer’s Tax Guide, for a 
Forms W-2c Electronically (EFW2C).                                                               list of IRS-approved private delivery services.
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.                                                     Cat. No. 10164R 






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