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Revenue 

Procedure 

2016-20

Reprinted from IR Bulletin 2016-13
Dated March 28, 2016

Publication 1223

General Rules and 

Specifications for Substitute 

Forms W-2c and W-3c

IRS
Department of the Treasury
Internal Revenue Service
Publication 1223 (Rev. 03-2016)
Catalog Number 61278W
www.irs.gov



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Note. This revenue procedure will be reproduced as the next revision of IRS 
Publication 1223, General Rules and Specifications for Substitute Forms W-2c and 
W-3c.
26 CFR 601.602: Tax forms and instructions.
(Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.6041-1, 1.6041-2, 31.6051-1, 
31.6051-2, 31.6071(a)-1, 31.6081(a)-1, 31.6091-1.)
Rev. Proc. 2016-20
TABLE OF CONTENTS

Part 1 – SUBSTITUTE FORMS W-2C AND W-3C
             Section 1.1 – Purpose                                            
             Section 1.2 – What's New                                          
             Section 1.3 – Filing Forms W-2c and W-3c Electronically                    
             Section 1.4 – Specifications for Red-Ink Substitute Forms W-2c (Copy A) and W-3c 
             Filed With the SSA                                          
             Section 1.5 – Specifications for Substitute Black-and-White Forms W-2c (Copy A) 
             and W-3c Filed With the SSA                                            
             Section 1.6 – Requirements for Substitute Privately-Printed Forms W-2c (Copies B, 
             C, and 2) Furnished to Employees                                                  10
             Section 1.7 – Instructions for Employers                                          11
             Section 1.8 – OMB Requirements for Both Red-Ink and Black-and-White Copy A 
             and W-3c Substitute Forms                                                         12
             Section 1.9 – Order Forms and Instructions                                        13
             Section 1.10 – Effect on Other Documents                                          14
             Section 1.11 – Exhibits                                                           14



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             .

                                               Part 1
                     Substitute Forms W-2c and W-3c

Section 1.1 – Purpose

             .01 The purpose of this revenue procedure is to state the requirements of the 
             Internal Revenue Service (IRS) and the Social Security Administration (SSA) 
             regarding the preparation and use of substitute forms for Form W-2c, 
             Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected 
             Wage and Tax Statements.
             .02 The official IRS Form W-2c is a six-part form and the official IRS Form 
             W-3c is a one-part form. Red-ink substitute forms that completely conform to 
             the specifications contained in this document may be privately printed without 
             the prior approval of the IRS or the SSA. Only the substitute black-and-white 
             Form (Copy A) and substitute black-and-white W-3c forms need to be 
             submitted to the SSA for approval.

             Note.   Both paper substitute forms filed with the SSA, and those furnished to 
             employees, that do not totally conform to these specifications are not 
             acceptable. Forms W-2c (Copy A) and Forms W-3c that do not conform may 
             be returned. In addition, penalties may be assessed by the IRS.
             .03 Substitute red-ink forms should not be submitted to either the IRS or the 
             SSA for specific approval. If you are uncertain of any specification and want 
             clarification, do the following.

             1.  Submit a letter to the appropriate address below citing the specification.

             2.  State your understanding of the specification; enclose an example.

             3.  Be sure to include your name, complete address, phone number, and, if 
                 applicable, your email address with your correspondence.
             .04 Any questions about the red-ink Form W-2c (Copy A) and Form W-3c, 
             should be emailed to substituteforms@irs.gov. Please enter “Substitute Forms” 
             on the subject line. Or send your questions to:

                     Internal Revenue Service
                     Attn: Substitute Forms Program
                     SE:W:CAR:MP:P:TP
                     5000 Ellin Road, C6-440
                     Lanham, MD 20706

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             Any questions about the substitute black-and-white Form W-2c (Copy A) and 
             W-3c should be emailed to copy.a.forms@ssa.gov or sent to:

                   Social Security Administration
                   Direct Operations Center
                   Attn: Substitute Black-and-White Copy A Forms, Room 341
                   1150 E. Mountain Drive
                   Wilkes-Barre, PA 18702-7997

             Do not mail completed Forms W-2c (Copy A) to the Substitute 
             Black-and-White Copy A Forms address. Submitters should use the address 
             shown on the Form W-3c.

             Note. You should receive a response from either the IRS or the SSA within 
             30 days.

             .05 Some Forms W-2c that include logos, slogans, and advertisements 
             (including advertisements for tax preparation software) may be confused with 
             questionable Forms W-2c. An employee may not recognize the importance of 
             the employee copy for tax reporting purposes due to the use of logos, slogans, 
             and advertisements. Thus, the IRS has determined that logos, slogans, and 
             advertising will not be allowed on Copy A of Forms W-2c, Forms W-3c, or 
             any employee copies reporting wages paid during the 2014 calendar year, and 
             thereafter, with the following exceptions for the employee copies:

                Forms may include the exact name of the employer or agent, primary 
                trade name, trademark, service mark, or symbol of the employer or 
                agent.
                Presentation may be in any typeface, font, stylized fashion, or print color 
                normally used by the employer or agent; and used in a non-intrusive 
                manner.
                These items do not materially interfere with the ability of the recipient to 
                recognize, understand, and use the tax information on the employee 
                copies.
                Corrected information on information returns and employee copies that 
                was shown on Forms W-2c for amounts paid before January 1, 2014.

             The IRS e-file logo on the IRS official employee copies may be included, but 
             it is not required, on any of the substitute form copies.

             The information return and employee copies must clearly identify the 
             employer's name associated with its employer identification number.

             Forms W-2c and W-3c are subject to annual review and possible change. If 
             you have comments about the prohibition against including slogans, 
             advertising, and logos on information returns and employee copies, email or 
             send your comments to: substituteforms@irs.gov or Internal Revenue Service, 
             Attn: Substitute Forms Program, SE:W:CAR:MP:P:TP, 5000 Ellin Road, C6–
             440, Lanham, MD 20706.

             .06 The Internal Revenue Service/Information Returns Branch (IRS/IRB) 
             maintains a centralized customer service call site to answer questions related 

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             to information returns (Forms W-2, W-3, W-2c, W-3c, 1099 series, 1096, 
             etc.). You can call at 1-866-455-7438 (toll-free) or 304-263-8700 (not a 
             toll-free number). The Telecommunication Device for the Deaf (TDD) number 
             is 304-579-4827 (not a toll-free number). You may also send questions via 
             email at mccirp@irs.gov.
             IRS/IRB does not process information returns which are filed on paper forms. 
             IRS/IRB does not process Forms W-2c (Copy A). Forms W-2c (Copy A) 
             prepared on paper or electronically must be filed with the SSA.
             Do not submit employee information via email, because electronic mail may 
             not be secure and the employee's information may be compromised.
             .07 The following form instructions and publications provide more detailed 
             filing procedures for certain information returns.
                 General Instructions for Forms W-2 and W-3 (Including Forms W-2AS, 
                 W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c).
                 Publication 1141, General Rules and Specifications for Substitute Forms 
                 W-2 and W-3.

Section 1.2 – What's New

             .01 The following changes have been made to Publication 1223. The major 
             changes include the following.
                 Form W-3c—Kind of Payer. The far right box in the top row of boxes 
                 was changed to “944.”
                 Form W-3c—Bold font. The text in the box under box d changed to 
                 bold font.
                 Form W-3c—Box h. The text in box h was changed to “Employer's 
                 originally reported Federal EIN.”
                 Form W-3c—W-2c Online. Under E-filing, “W-2 Online” was changed 
                 to “W-2c Online.”
                 SSA address change. Inquiries about the substitute black-and-white 
                 Form W-2c Copy A and substitute black-and-white Form W-3c, should 
                 be sent to the SSA at: Social Security Administration Direct Operations 
                 Center, Attn: Substitute Black-and-White Copy A Forms, Room 341, 
                 1150 E. Mountain Drive, Wilkes-Barre, PA 18702-7997.
                 Editorial changes. We made editorial changes. Redundancies were 
                 eliminated as much as possible.

Section 1.3 – Filing Forms W-2c and W-3c Electronically

             .01 Employers must file electronically with the SSA if they file 250 or more 
             Forms W-2c (Copy A) during a calendar year unless the IRS granted you a 

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             waiver. For details, see the General Instructions for Forms W-2 and W-3 
             (Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and 
             W-3c). SSA publication EFW2C, Specifications for Filing Forms W-2c 
             Electronically, contains specifications and procedures for filing Forms W-2c. 
             Employers are cautioned to obtain the most recent revision of EFW2C (and 
             supplements) due to any subsequent changes in specifications and procedures.

             Note.  For purposes of the electronic filing requirement, the 250 form 
             threshold applies separately to both original and corrected forms. For example, 
             if an employer files 800 Forms W-2 and later files 70 Forms W-2c, the Forms 
             W-2c may be filed on paper since they fall under the 250 threshold.

             .02 You may obtain a copy of the EFW2C by:

                Accessing the SSA website at www.socialsecurity.gov/employer.

             .03 Electronic filers do not file a paper Form W-3c. SSA creates this for you 
             when Forms W-2c are submitted electronically. See the SSA publication 
             EFW2 for guidance on transmitting Form W-2c (Copy A) information to the 
             SSA electronically.

             .04 Employers with fewer than 250 Forms W-2 to be corrected are encouraged 
             to electronically file Forms W-2c (Copy A) with the SSA. Doing so will 
             enhance the timeliness and accuracy of forms processing.

             .05 Employers who do not comply with the electronic filing requirements for 
             Form W-2c (Copy A) and who are not granted a waiver by the IRS may be 
             subject to penalties. Employers who file Form W-2c information with the SSA 
             electronically must not send the same data to the SSA on paper Forms W-2c 
             (Copy A). Any duplicate reporting may subject filers to unnecessary contacts 
             by the SSA or the IRS.

Section 1.4 – Specifications for Red-Ink Substitute Forms W-2c (Copy A) and 
W-3c Filed With the SSA

             .01 The official IRS-printed red dropout ink Form W-2c (Copy A) and W-3c 
             and their exact substitutes are referred to as red-ink in this revenue procedure. 
             Employers may file substitute Forms W-2c (Copy A) and W-3c with the SSA. 
             The substitute forms must be exact replicas of the official IRS forms with 
             respect to layout and content because they will be read by scanner equipment. 
             Even the slightest deviation can result in incorrect scanning, and may affect 
             money amounts reported for employees.

             .02 Color and paper quality for Form W-2c (Copy A) (cut sheets and 
             continuous pin-fed forms) and Form W-3c, as specified by JCP Code 0–25 
             dated November 29, 1978, must be white 100% bleached chemical wood, 
             optical character recognition (OCR) bond. The contractor must initiate or have 
             a quality control program to assure OCR ink density.

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             Acidity: Ph value, average, not less than                              4.5
             Basis weight: 17 x 22 inches 500 cut sheets, pound                    18-20
             Metric equivalent—gm./sq. meter (a tolerance of +5 pct. is            68-75
             allowed)
             Stiffness: Average, each direction, not less than—milligrams           50-80
             Cross direction Machine direction 
             Tearing strength: Average, each direction, not less than—grams        40
             Opacity: Average, not less than—percent                                82
             Reflectivity: Average, not less than—percent                          68
             Thickness: Average—inch                                               0.0038
             Metric equivalent—mm. (a tolerance of +0.0005 inch (0.0127            0.097
             mm) is allowed) Paper cannot vary more than 0.0004 inch 
             (0.0102 mm) from one edge to the other
             Porosity: Average, not less than—seconds                              10
             Finish (smoothness): Average, each side—seconds                       20-55
             (For information only) the Sheffield equivalent—units              170-d200
             Dirt: Average, each side, not to exceed—parts per million             8

             Note. Reclaimed fiber in any percentage is permitted, provided the 
             requirements of this standard are met.

             .03 All printing of substitute Forms W-2c (Copy A) and W-3c must be in Flint 
             red OCR dropout ink except as specified below. The following must be printed 
             in nonreflective black ink:

                Identifying number “44444” or “55555” at the top of the forms.
                The four (4) corner register marks on the forms.
                The form identification number (“W-3c”) at the bottom of Form W-3c.
                All the instructions below Form W-3c beginning with “Purpose of Form” 
                to the end of Form W-3c.

             .04 The vertical and horizontal spacing on Forms W-2c and W-3c must meet 
             specifications. See Exhibits A and B.

                On Form W-3c and Form W-2c (Copy A), all the perimeter rules must be 
                1-point (0.014-inch), while all other rules must be one-half point 
                (0.007-inch). Vertical rules must be parallel to the left edge of the form; 
                horizontal rules parallel to the top edge.
                The left and top margins on Form W-2c (Copy A) and Form W-3c must 
                be 0.50 inches. The width of a substitute Form W-2c (Copy A) or W-3c 
                must be 7.50 inches. See Exhibits A and B.
                The first three columns on Form W-2c (Copy A) and Form W-3c must 
                measure 1.90 inches in width.
                The last column on Form W-2c (Copy A) and Form W-3c must measure 
                1.80 inches in width.

             .05 The official red-ink Form W-3c and Form W-2c (Copy A) are 7.50 inches 
             wide. Employers filing Forms W-2c (Copy A) with the SSA on paper must 
             also file a Form W-3c. One Form W-2c (Copy A) or Form W-3c is contained 
             on a standard-size, 8.5 x 11-inch page.

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             .06 The top, left, and right margins for the Form W-2c (Copy A) and Form 
                                  1
             W-3c are 0.50 inches ( 2inch). All margins must be free of printing except for 
             the words “DO NOT CUT, FOLD, OR STAPLE THIS FORM” on red-ink 
             Form W-2c (Copy A) and on red-ink Form W-3c.

             .07 The identifying numbers are “44444” for Form W-2c and “55555” for 
             Form W-3c. No printing should appear anywhere near the identifying 
             numbers.

             Note. The identifying number must be printed in nonreflective black ink in 
             OCR-A font of 10 characters per inch.

             .08 Continuous pin-fed Forms W-2c (Copy A) must be separated into 11-inch 
             deep pages. The pin-fed strips must be removed when Forms W-2c (Copy A) 
             are filed with the SSA.

             .09 Box 12 of Form W-2c (Copy A) contains four entry boxes – 12a, 12b, 12c, 
             and 12d. Do not make more than one entry per box. Enter your first code in 
             box 12a (for example, enter Code D in box 12a, not 12d, if it is your first 
             entry). If more than four items need to be reported in box 12, use a second 
             Form W-2c to report the additional items. Do not report the same federal tax 
             data to the SSA on more than one Form W-2c (Copy A). However, repeat the 
             identifying information (employee’s name, address, and SSN; employer’s 
             name, address, and EIN) on each additional form.

             .10 The checkboxes in box 13 of Form W-2c (Copy A) must be 0.14 inches 
             each; there must be 0.20 inches to the first checkbox each; the space between 
             the first checkbox and second checkbox should be 0.36 inches each; the space 
             between the second and third checkboxes should be 0.44 inches each; and the 
             space between the third checkbox to the margin of box 13 should be 0.48 
             inches. The checkboxes in box c of Form W-3c must also be 0.14 inches.

             Note. More than 50% of an applicable checkbox must be covered by an “X.”

             .11 All substitute Forms W-2c (Copy A) and W-3c in the red-ink format must 
             have the form number and form title printed on the bottom face of each form 
             using type identical or a close approximation to that of the official IRS form. 
             The red-ink substitute must have the form producer’s (not the form filer's) EIN 
             entered in red in place of the Cat. No. (directly to the left of “Department of 
             the Treasury” on Form W-2c (Copy A) and at the bottom on Form W-3c).

             .12 The words “For Privacy Act and Paperwork Reduction Act Notice, see 
             separate instructions.” must be printed on all Forms W-2c (Copy A) and 
             Forms W-3c.

             .13 The Office of Management and Budget (OMB) Number must be printed 
             on substitute Forms W-3c and W-2c (Copy A) (on each ply) in the same 
             location as on the official IRS forms.

             .14 All substitute Forms W-3c must include the instructions that are printed on 
             the same sheet below the official IRS form.

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             .15 The appropriate SSA addresses must be printed on the front of Form W-3c 
             below the body of the form.
                  If you use the U.S. Postal Service, the address is:

                             Social Security Administration
                             Direct Operations Center
                             P.O. Box 3333
                             Wilkes-Barre, PA 18767-3333
                  If you use a carrier other than the U.S. Postal Service, the address is:

                             Social Security Administration
                             Direct Operations Center
                             Attn: W-2c Process
                             1150 E. Mountain Drive
                             Wilkes-Barre, PA 18702-7997
             .16 The back of substitute Form W-2c (Copy A) and Form W-3c must be free 
             of all printing.
             .17 All copies must be clearly legible. Fading must be minimized to assure 
             legibility.
             .18 Chemical transfer paper is permitted for Form W-2c (Copy A) only if the 
             following standards are met:
                Only chemically-backed paper is acceptable for Form W-2c (Copy A). 
                Front and back chemically-treated paper cannot be processed properly by 
                scanning equipment.
                Chemically-transferred images must be black.
                Carbon-coated forms are not permitted.
             .19 The Government Printing Office (GPO) symbol and the Catalog Number 
             (Cat. No.) must be deleted from substitute Form W-2c (Copy A) and Form 
             W-3c.
             .20 The sequence for assembling the copies of Form W-2c is as follows.
                Copy A—For Social Security Administration
                Copy 1—State, City, or Local Tax Department
                Copy B—To Be Filed with Employee's FEDERAL Tax Return
                Copy C—For EMPLOYEE's RECORDS
                Copy 2—To Be Filed with Employee's State, City, or Local Income Tax 
                Return
                Copy D—For Employer

Section 1.5 – Specifications for Substitute Black-and-White Forms W-2c (Copy 
A) and W-3c Filed With the SSA

             .01 The SSA-approved substitute black-and-white Forms W-2c (Copy A) and 
             W-3c are referred to as substitute black-and-white Form W-2c (Copy A) and 

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              W-3c. Specifications for the substitute black-and-white Form W-2c (Copy A) 
              and W-3c are similar to the red-ink forms (Section 4) except for the items that 
              follow (see Exhibits C and D). You may contact the SSA via email at 
              copy.a.forms@ssa.gov for more information.

              Note. Exhibits are samples only and must not be downloaded to meet tax 
              obligations.

              1.  Forms must be printed on 8.5 x 11-inch single-sheet paper only, not on 
                  continuous pin-fed paper. There must be one Form W-2c (Copy A) or 
                  W-3c printed on a page.

              2.  All forms and data must be printed in nonreflective black ink only.

              3.  The data and forms must be programmed to print simultaneously. Forms 
                  cannot be produced separately from wage data entries.

              4. The forms must not contain corner register marks.

              5.  The forms must not contain any shaded areas including those boxes that 
                  are entirely shaded on the red-ink forms.

              6.  Identifying numbers on both Form W-2c (Copy A) (“44444”) and Form 
                  W-3c (“55555”) must be preprinted in 14-point Arial bold font or a close 
                  approximation.

              7.  The form numbers (“W-2c” and “W-3c”) must be in 18-point Arial font 
                  or a close approximation.

              8.  No part of the box titles or the data printed on the forms may touch any of 
                  the vertical or horizontal lines, nor should any of the data intermingle 
                  with the box titles. The data should be centered in the boxes.

              9.  Do not print any information in the margins of the black-and-white forms 
                  (for example, do not print “DO NOT CUT, FOLD, OR STAPLE” in the 
                  top margin of Form W-3c).

              10. The word “Code” must not appear in box 12 on Form W-2c (Copy A).

              11. A 4-digit vendor code (not filer code) preceded by four zeros and a slash 
                  (for example, 0000/9876) must appear in 12-point Arial font, or a close 
                  approximation, in place of the Cat. No. to the left of “Department of the 
                  Treasury” on Form W-2c (Copy A) and in the bottom right corner of 
                  Form W-3c.

                  Note. Do not display the form producer’s EIN. The vendor code will be 
                  used to identify the form producer.

              12. Do not print Catalog Numbers (Cat. No.) on either Form W-2c (Copy A) 
                  or Form W-3c.

              13. Do not print dollar signs. If there are no money amounts being reported, 
                  the entire field should be left blank.
              .02 The dimensions for the substitute black-and-white Forms W-2c (Copy A) 
              and W-3c are as follows. See Exhibits C and D.

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              1. The left and top margins on Form W-2c (Copy A) and Form W-3c must 
                         1
                 measure  2(0.50) inch.

              2. The distance from the top line of Form W-3c to the bottom line of the 
                                       3
                 form must measure 7 16(7.19) inches.

              3. The distance from the top line of Form W-2c (Copy A) to the bottom line 
                                            1
                 of the form must measure 9 3(9.33) inches.
                                                                                    1
              4. Each box on Form W-2c (Copy A) and Form W-3c must measure           3
                 (0.33) inch in height.

              5. Box b on Form W-3c must measure one (1.00) inch in height.
                                                               1
              6. Box a on Form W-2c (Copy A) must measure 1 3(1.33) inches in height 
                                         5
                 and box 14 must measure  6(0.83) inch in height.

              7. The first three columns on the right of Form W-2c (Copy A) and Form 
                                        9
                 W-3c must measure 1 10(1.90) inches in width.

              8. The last column on the right of Form W-2c (Copy A) and Form W-3c 
                              8
                 must measure 1 10(1.80) inches in width.
                                                                 1
              9. The “Explain decreases here” box must measure  3(0.33) inch and the 
                                                              1
                 “Signature” box on Form W-3c must measure  2(0.50) inch in height.

              .03 You must submit samples of your black-and-white substitute forms to the 
              SSA. Only black-and-white substitute Forms W-2c (Copy A) and W-3c will 
              be accepted for approval by the SSA. Questions regarding other forms (that is, 
              red-ink Forms W-2, W-2c, W-3, W-3c, 1099 series, 1096, etc.) must be 
              directed to the IRS. Also, see IRS Publications 1141 and 1179.
              .04 You will be required to send one set of blank and one set of dummy-data 
              substitute black-and-white Form W-2c (Copy A) and W-3c for approval. 
              Sample data entries should be filled in to the maximum length for each box 
              entry, preferably using numeric data or alpha data, depending upon the type 
              required to be entered. Include in your submission the name, telephone 
              number, fax number, and email address of a contact person who can answer 
              questions regarding your sample forms.
              .05 To receive approval, you may first contact the SSA at 
              copy.a.forms@ssa.gov to obtain a template and further instructions in PDF 
              format. Do not mail completed Forms W-2c (Copy A) and W-3c to the 
              Substitute Black-and-White Forms (Copy A) address. Submitters should use 
              the address shown on the Form W-3c. You may also send your sample 
              substitute black-and-white forms to:

                    Social Security Administration
                    Direct Operations Center
                    Attn: Substitute Black-and-White Copy A Forms, Room 341
                    1150 E. Mountain Drive
                    Wilkes-Barre, PA 18702-7997

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              Send your sample forms via private mail carrier or certified mail in order to 
              verify their receipt. You may send your sample forms via electronic mail to 
              copy.a.forms@ssa.gov.

              .06 The 4-digit vendor code preceded by four zeros and a slash (0000/9876) 
              must be preprinted on the sample black-and-white substitute forms. Forms not 
              containing a vendor code will be rejected and will not be submitted for testing 
              or approval. If you have a valid vendor code provided to you through the 
              National Association of Computerized Tax Processors, you should use that 
              code. If you do not have a valid vendor code, contact the SSA at 
              copy.a.forms@ssa.gov to obtain an SSA-issued code. (Additional information 
              on vendor codes may be obtained from the SSA or the National Association of 
              Computerized Tax Processors via email at http://nactp.org/.

              Note. Vendor codes are only required by those companies producing the W-2 
              family of forms as part of a product for resale to be used by multiple 
              employers and payroll professionals. Employers developing Forms W-2c or 
              W-3c to be used only for their individual company do not require a vendor 
              code.

              .07If you use forms produced by a vendor and have questions concerning 
              approval, do not send the forms to the SSA for approval. Instead, you may 
              contact the software vendor to obtain a copy of SSA’s dated approval notice 
              supplied to that vendor.

Section 1.6 – Requirements for Substitute Privately-Printed Forms W-2c 
(Copies B, C, and 2) Furnished to Employees

              .01 All employers (including those who file electronically) must furnish 
              employees with at least two copies of Form W-2c (three or more for 
              employees required to file a state, city, or local income tax return). Employee 
              copies do not require approval as long as these requirements are followed.

              Note. Although substitute Copy 1 of Form W-2c can be printed in black 
              instead of the red dropout ink, it should conform as closely as possible to Copy 
              A of the official IRS form in content, format, and layout in order to satisfy 
              state and local reporting requirements.

              .02 Chemical transfer paper for employee copies must be clearly legible, have 
              the capability to be photocopied, and not fade to such a degree as to preclude 
              legibility and the ability to photocopy.

              .03 The paper for all copies must be white and printed in black ink. The 
              substitute Copy B (or its equal), which employees are instructed to attach to 
              their federal income tax returns, as well as all other copies furnished to 
              employees, must be 17 x 22 inches - 500 cut sheets, as described in Section 
              1.4.02. Additional information on trim size and margins can also be found in 
              this section.

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              .04 Type must be substantially identical in size and shape to that on the official 
              form.
              .05 Substitute forms for employees need to contain only the payment boxes 
              and captions that are applicable. These boxes, box numbers, and box titles 
              must, when applicable, match the IRS-printed form. In all cases, the employee 
              name, address, and SSN, as well as the employer name, address, and EIN, 
              must be present.
              .06 The dimensions of the boxes on these copies (Copies B, C, and 2), but not 
              Copy A, may be adjusted to allow space for conveying additional information. 
              This may permit the employer to eliminate other statements or notices that 
              would otherwise be furnished to employees.
              .07 The maximum allowable dimensions for employee copies of Form W-2c 
              are no more than 11.00 inches deep by 8.50 inches wide. The minimum 
              allowable dimensions for employee copies of Form W-2c are 2.67 inches deep 
              by 4.25 inches wide.

              Note. These maximum and minimum size specifications are subject to future 
              change.
              .08 Either horizontal or vertical format is permitted for substitute employee 
              copies of Forms W-2c. That is, the width of the form may be either greater or 
              less than the depth of the form.
              .09 All copies of Form W-2c must clearly and prominently display the form 
              number and the form title together in one area of the form. It is recommended 
              (but not required) that this be located on the bottom left of Form W-2c. The 
              reference to the “Department of the Treasury – Internal Revenue Service” 
              must be on all copies of Form W-2c. It is recommended (but not required) that 
              this be located on the bottom right of Form W-2c.
              .10 If the substitute Forms W-2c are not labeled as to the disposition of the 
              copies, then written notification must be provided to each employee as 
              specified below.
                   The first copy of Form W-2c (Copy B) is filed with the employee's 
                   federal tax return.
                   The second copy of Form W-2c (Copy C) is for the employee's records.
                   If applicable, the third copy (Copy 2) of Form W-2c is filed with the 
                   employee's state, city, or local income tax return.
              If the substitute Forms W-2c are labeled, the forms must contain the applicable 
              description as stated on the official form.
              .11 Instructions similar to those on the back of Form W-2c (Copy C) of the 
              official form must be provided to each employee.

Section 1.7 – Instructions for Employers

              .01 Privately-printed substitute Forms W-2c are not required to contain a copy 
              to be retained by employers (Copy D). However, employers must retain copies 

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              of the Forms W-2c (Copy A) filed with SSA or have the ability to reconstruct 
              the data for at least four years. Employers must be able to generate a facsimile 
              of Form W-2c (Copy A), in case of loss.

              .02 If Copy D is provided for the employer, instructions contained on the back 
              of Copy D of the official form must appear on the back of the substitute form. 
              If Copy D is not provided, these instructions must be furnished to the 
              employer on a separate statement.

              .03 Only originals or compliant substitute copies of Forms W-2c (Copy A) and 
              Forms W-3c may be filed with the SSA. Carbon copies and photocopies are 
              unacceptable.

              .04 Employers should type or machine print entries on non-laser generated 
              forms whenever possible and provide good quality data entries by using a high 
              quality type face, inserting data in the middle of blocks that are well separated 
              from other printing and guidelines, and taking any other measures that will 
              guarantee clear, sharp images.

              .05 Because employers must file a machine-scannable Form W-2c, they 
              should meet the following requirements.

                 Use 12-point Arial font or a close approximation for data entries.
                 Proportional-spaced fonts are unacceptable.
                 Do not print any data in the top margin of the forms.

              .06 The employer must also furnish payee copies of Forms W-2c (Copies B, 
              C, and 2) that are legible and capable of being photocopied (by the employee).

              .07 When Forms W-2c or W-3c are typed, black ink must be used with no 
              script type, inverted font, italics, or dual-case alpha characters.

              .08 Forms W-2c (Copy A) require decimal entries for wage data. Do not print 
              dollar signs with money amounts on Forms W-2c (Copy A) and Form W-3c.

              .09 The filer's employer identification number (EIN) must be entered in box 
              (b) of Form W-2c and box (e) of Form W-3c.

              .10 The employer's name, address, EIN, and state ID number may be 
              preprinted.

Section 1.8 – OMB Requirements for Both Red-Ink and Black-and-White Copy 
A and W-3c Substitute Forms

              .01 The Paperwork Reduction Act (the Act) of 1995 (Public Law 104-13) 
              requires the following.

                 The Office of Management and Budget (OMB) approves all IRS tax 
                 forms that are subject to the Act.
                 Each IRS form contains (in or near the upper right corner) the OMB 
                 approval number, if assigned. (The official OMB numbers may be found 

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                 on the official IRS printed forms and are also shown on the forms in the 
                 exhibits.)
                 Each IRS form (or its instructions) states:

              1. Why the IRS needs the information,

              2. How it will be used, and

              3. Whether or not the information is required to be furnished to the IRS.
              .02 This information must be provided to any users of official or substitute 
              IRS forms or instructions.
              .03 The OMB requirements for substitute IRS Form W-2c (Copy A) and Form 
              W-3c are the following.
                 Any substitute form or substitute statement to a recipient must show the 
                 OMB number as it appears on the official IRS form.
                 For Form W-3c and Form W-2c (Copy A), the OMB number 
                 (1545-0008) must appear exactly as shown on the official IRS form.
                 For any copy of Form W-3c or Form W-2c, other than Copy A, the OMB 
                 number must use one of the following formats.

              1. OMB No. 1545-xxxx (preferred) or

              2. OMB # 1545-xxxx (acceptable).
              .04 Any substitute Form W-3c and Form W-2c (Copy A only) must state “For 
              Privacy Act and Paperwork Reduction Act Notice, see separate instructions.” 
              If no instructions are provided to users of your forms, you must furnish them 
              the exact text of the Privacy Act and Paperwork Reduction Act Notice.

Section 1.9 – Order Forms and Instructions

              .01 You can order official IRS Forms W-2c, Forms W-3c, and the General 
              Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2CM, 
              W-2GU, W-2VI, W-3SS, W-2c, and W-3c), online at IRS.gov. Click on the 
              Forms and Pubs link and then follow the Order Forms and Pubs link, or go to 
              www.IRS.gov/businesses and then click the Online Ordering for Information 
              Returns and Employer Returns link.

              Only contact the IRS, not the SSA, for forms.
              .02 Copies of Form W-2c (Copy A) and Form W-3c downloaded from 
              IRS.gov cannot be used for filing with the SSA. These copies of Forms W-2c 
              and W-3c are for information purposes only.

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Section 1.10 – Effect on Other Documents

              .01 Revenue Procedure 2014-56, 2014-45 I.R.B. (reprinted as Publication 
              1223, Rev. 11-2014), is superseded.

Section 1.11 – Exhibits

                 Exhibit A — Form W-2c (Copy A) (Red-Ink) 08-2014
                 Exhibit B — Form W-3c (Red-Ink) 11-2015
                 Exhibit C — Form W-2c (Copy A) (Substitute Laser/Black-and-White) 
                 08-2014
                 Exhibit D — Form W-3c (Substitute Laser/Black-and-White) 11-2015

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Exhibit A                                         0.50 in
Form W-2c                                                                                                               7.50 in                                                                         
(Copy A)
Red-Ink                                                                   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 
                                                                                        1.33 in                            e  Corrected SSN and/or name (Check this box and complete boxes f and/or 
              0.50 in                                                                                                          g if incorrect on form previously led.)                                      0.50 in
                                                                                                                          Complete boxes f and/or g only if incorrect on form previously filed               
                                                                                                                         f  Employee’s previously reported SSN 
                                                                                                                                                                3.70 in                                 
                       b  Employer's Federal EIN                                                                           g  Employee’s previously reported name 
                                                                                                                           h  Employee’s rst name and initial      Last name                            Suff.

                     Note. Only complete money elds that are being corrected(exception:                                        for 
                     corrections involving MQGE, see the General Instructions for Forms W-2 
                     and W-3, under Specic Instructionsfor                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 benets              10   Dependent care benets 

                                                                                                                                                                    12aCo    See instructions for box 12 
                     11   Nonqualied plans                          11   Nonqualied plans                                12aCedo See instructions for box 12      de
                     13 Statutory 
                          employee Retirementplan sickThird-partypay 13StatutoryemployeeplanRetirement sickThird-partypay                                   9.33 in 12boC
                                                                                                                         12beoCd                                  de
                     14  Other (see instructions)                   14  Other (see instructions) 
                                                                                                       0.14 in                                                      12cCo 
                                                                                                                           12cdeCo                                  ed 
                                                 0.83 in                                                                                                         12doC
                                   1.90 in                                             1.90 in                           12deCdo      1.90 in                    ed           1.80 in                 
                                                      
                                                                                            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 separate instructions.                                                     Copy A—For Social Security Administration 
                                                                                                                                                                                 Department of the Treasury 
                     Form  W-2c  (Rev. 8-2014)                                          Corrected Wage and Tax Statement                                      Cat. No. 61437D    Internal Revenue Service 

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Exhibit B
Form W-3c                                               0.50 in
                           
Red-Ink                                                                     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 
                                                                             1.00 in                                                                                                                 
                                                                                                                                                                                                     
                                                                                                                      Hshld.   Medicare                State/local  State/local  Federal   (Check if 
                                                     3.18 in                                               CT-1         emp. govt. emp.                  non-501c      501c       govt.     applicable)
                                                                                       
                           d   Number of Forms W-2c                     e   Employer’s Federal EIN                      f   Establishment number                  g   Employer’s state ID number 
                           Complete boxes h, i, or j only if            h   Employer’s originally reported Federal 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                     
              0.50 in                                                                                                                                                                                            0.50 in
                           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          7.19 in       8   Allocated tips 
                       9                                                9                                             10   Dependent care benets            10   Dependent care benets 
                                     1.90 in                                          1.90 in                  
                        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 
                                                                                                    7.50 in                                                                                                    
                        18   Local wages, tips, etc.                    18   Local wages, tips, etc.                    19   Local income tax                  19   Local income tax 
                                                                            
                        Explain decreases here:                              0.33 in
                                                                            
                        Has an adjustment been made on an employment tax return led with the Internal Revenue Service?                                                Yes        No
                        If “Yes,” give date the return was led  
                        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.                                                                                        0.50 in
                        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. 11-2015)                          Transmittal of Corrected Wage and Tax Statements                                                          Internal Revenue Service 
                      Purpose of Form                                                                                   When To File 
                      Use this form to transmit Copy A of the most recent version of  Form(s) W-2c,                     File this form and Copy A of Form(s) W-2c with the Social Security Administration 
                      Corrected Wage  and Tax Statement. Make a copy of Form W-3c and keep it with                      as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU, 
                      Copy D (For Employer) of Forms W-2c for your records. File Form W-3c even if                      W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your 
                      only one Form W-2c is being led or if those Forms W-2c are being led only to                    employees as soon as possible. 
                      correct an employee’s name and social security number (SSN) or the employer                       Where To File 
                      identication number (EIN). See the General Instructions for Forms W-2 and W-3 
                      for information on completing this form.                                                          If you use the U.S. Postal Service, send Forms W-2c and W-3c to the  following address: 
                      E-Filing                                                                                               Social Security Administration   
                                                                                                                             Data Operations Center   
                      The SSA strongly suggests employers report Form W-3c and Forms W-2c Copy A                             P.O. Box 3333   
                      electronically instead of on paper. The SSA provides two free e-ling options on its                   Wilkes-Barre, PA 18767-3333 
                      Business Services Online (BSO) website:                                                           If you use a carrier other than the U.S. Postal Service, send Forms W-2c and W-3c 
                       W-2c Online. Use ll-in forms to create, save, print, and submit up to 25 Forms                 to the following address: 
                      W-2c at a time to the SSA.                                                                             Social Security Administration   
                       File Upload. Upload wage les to the SSA you have created using payroll or tax                       Data Operations Center   
                      software that formats the les according to the SSA’s Specifications for Filing                         Attn: W-2c Process   
                      Forms W-2c Electronically (EFW2C).                                                                     1150 E. Mountain Drive   
                      For more information, go to www.socialsecurity.gov/employer. First time lers,                         Wilkes-Barre, PA 18702-7997 
                      select "Go to Register"; returning lers select "Go To Log In."
                      For Paperwork Reduction Act Notice, see separate instructions.                                                              Cat. No. 10164R 

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Exhibit C
Form W-2c
(Copy A)                                                                DO NOT CUT, FOLD, OR STAPLE THIS FORM 
                                    For Official Use Only   
Substitute          44444           OMB No. 1545-0008 
Laser/Blk-Wht     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 led.) 
                                                                                                                       Complete boxes f and/or g only if incorrect on form previously filed   
                                                                                                                       f  Employee’s previously reported SSN 
                  b  Employer's Federal EIN                                                                            g  Employee’s previously reported name 
                                                                                                                       h  Employee’s rst name and initial    Last name                            Suff.

                  Note. Only complete money elds that are being corrected(exception:                                          for 
                  corrections involving MQGE, see the General Instructions for Forms W-2 
                  and W-3, under Specic Instructionsfor                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 benets            10   Dependent care benets 

                                                                                                                                                              12aCo    See instructions for box 12 
                  11   Nonqualied plans                          11   Nonqualied plans                               12aCedo See instructions for box 12    de
                  13 Statutory 
                     employee  Retirementplan  sickThird-partypay 13employeeStatutory planRetirement sickThird-partypay                                       12bCo 
              0.20                                                                                             12bdeCo                                ed 
              in       0.36 in      0.44 in        0.48 in
                  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 separate instructions.                                                     Copy A—For Social Security Administration 
                                                                                                                                                                           Department of the Treasury 
                 Form  W-2c  (Rev. 8-2014)                                            Corrected Wage and Tax Statement                                  Cat. No. 61437D    Internal Revenue Service 

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Exhibit D
Form W-3c          
Substitute                                                          DO NOT CUT, FOLD, OR STAPLE 
Laser/Blk-Wht                        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 
                                                                                            0.20       0.36                          0.28                        0.65 in                
                                                                                            941/941-SS        Military 943        944   None apply 501c non-govt.             sick pay 
                                                                                                                                                                                           
                                                                                                                    0.36      0.36
                                                                                            in         in           in         in         in                                          (Check if 
                                                                                                               Hshld.   Medicare                State/local  State/local  Federal 
                                                                                                  CT-1         emp. govt. emp.           0.20 non-501c      501c     govt.      applicable)
                                                                                                                                                      0.46 in
                                                                                                                                          in                      0.36 in
                   d   Number of Forms W-2c                    e   Employer’s Federal EIN                      f   Establishment number                  g   Employer’s state ID number 
                   Complete boxes h, i, or j only if           h   Employer’s originally reported Federal 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 benets            10   Dependent care benets 
               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 led with the Internal Revenue Service?                                                Yes         No
               If “Yes,” give date the return was led  
               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  
                                                                                                                                                              0.33 in
                                                                                                                                                           
               Employer's fax number                                                                Employer's email address 
                                                                                                                                           4.00 in                                                     
                                                                                                                                                                         Department of the Treasury 
              Form W-3c (Rev. 11-2015)                         Transmittal of Corrected Wage and Tax Statements                                                           Internal Revenue Service 
              Purpose of Form                                                                                  When To File 
              Use this form to transmit Copy A of the most recent version of  Form(s) W-2c,                    File this form and Copy A of Form(s) W-2c with the Social Security Administration 
              Corrected Wage  and Tax Statement. Make a copy of Form W-3c and keep it with                     as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU, 
              Copy D (For Employer) of Forms W-2c for your records. File Form W-3c even if                     W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your 
              only one Form W-2c is being led or if those Forms W-2c are being led only to                   employees as soon as possible. 
              correct an employee’s name and social security number (SSN) or the employer                      Where To File 
              identication number (EIN). See the General Instructions for Forms W-2 and W-3 
              for information on completing this form.                                                         If you use the U.S. Postal Service, send Forms W-2c and W-3c to the  following address: 
              E-Filing                                                                                                    Social Security Administration   
                                                                                                                          Data Operations Center   
              The SSA strongly suggests employers report Form W-3c and Forms W-2c Copy A                                  P.O. Box 3333   
              electronically instead of on paper. The SSA provides two free e-ling options on its                        Wilkes-Barre, PA 18767-3333 
              Business Services Online (BSO) website:                                                          If you use a carrier other than the U.S. Postal Service, send Forms W-2c and W-3c 
               W-2c Online. Use ll-in forms to create, save, print, and submit up to 25 Forms                to the following address: 
              W-2c at a time to the SSA.                                                                                  Social Security Administration   
               File Upload. Upload wage les to the SSA you have created using payroll or tax                            Data Operations Center   
              software that formats the les according to the SSA’s Specifications for Filing                              Attn: W-2c Process   
              Forms W-2c Electronically (EFW2C).                                                                          1150 E. Mountain Drive   
              For more information, go to www.socialsecurity.gov/employer. First time lers,                              Wilkes-Barre, PA 18702-7997 
              select "Go to Register"; returning lers select "Go To Log In."
              For Paperwork Reduction Act Notice, see separate instructions.                                                             Cat. No. 10164R 

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