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IRS Form W-2c, titled “Corrected Wage and Tax Statements,” is used to correct errors on the original IRS Form W-2. This form is necessary when there are mistakes in the data reported on a W-2 form, such as incorrect employee name, Social Security number, wages, or tax withholdings. It is the responsibility of the employer to issue Form W-2c to correct any errors and provide the corrected information to both the employee and the Social Security Administration (SSA).
Employers may need to file this form whenever an error is found in the previously filed W-2 forms, even if the errors are found years later. For employees, receiving a W-2c is crucial for ensuring that their tax records are accurate and that they report the correct information when filing their tax returns. This form helps maintain accurate tax records and ensures proper reporting of earnings and taxes to the government, essential for compliance and accurate Social Security benefits calculation.
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Changing mistakes in IRS forms should be done very accurately to avoid any sort of penalties from the IRS. For the same purpose, you have to file all the mandatory forms required by the Service. Learn more about them on our other pages.
What it is: Form W-2c (Rev. 1-2026), the Corrected Wage and Tax Statement, is a corrected Form W-2 for the tax year shown in box c.
Where and when to file: Do not send the SSA any Forms W-2c or Forms W-3c that you have printed from IRS.gov. The SSA is unable to process these forms. Instead, you can create and submit them online.
Where to get it: To order official IRS information returns such as Forms W-2 and W-3, which include a scannable Copy A for filing, visit www.irs.gov/orderforms and click on Employer and Information returns.
Fill in a Employer's name, address, and ZIP code and b Employer identification number (EIN).
Fill in c Tax year/Form corrected and d Employee's correct SSN.
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 and g Employee's previously reported name.
Fill in h Employee's first name and initial, Last name, Suff. and i Employee's address and ZIP code.
Note: Only complete money fields that are being corrected. (Exception: For corrections involving MQGE, see Boxes 5 and 6 under Specific Instructions for Form W-2c in the General Instructions for Forms W-2 and W-3.)
Previously reported and Correct information: 1 Wages, tips, other compensation.
Previously reported and Correct information: 2 Federal income tax withheld, 3 Social security wages, 4 Social security tax withheld, 5 Medicare wages and tips, 6 Medicare tax withheld, 7 Social security tips, 8 Allocated tips, 10 Dependent care benefits, 11 Nonqualified plans.
12a See instructions for box 12 Code; 12b Code; 12c Code; 12d Code. 13 Statutory employee, Retirement plan, Third-party sick pay. 14a Other (see instructions). 14b Treasury Tipped Occupation Code(s) 1. 2.
State Correction Information has 15 State, Employer's state ID number, 16 State wages, tips, etc. and 17 State income tax, each with Previously reported and Correct information.
Locality Correction Information has 18 Local wages, tips, etc., 19 Local income tax and 20 Locality name, each with Previously reported and Correct information.
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.
If you have filed an income tax return for the year shown, you may have to file an amended return. Compare amounts on this form with those reported on your income tax return. If the corrected amounts change your U.S. income tax, file Form 1040-X with Copy B of this Form W-2c to amend the return you already filed.
Employees in American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, or the U.S. Virgin Islands should contact their local taxing authority for more information.
Employers may use the SSA's W-2c Online service to create, save, print, and electronically submit up to 25 Form(s) W-2c at a time. When you e-file with the SSA, no separate Form W-3c filing is required.
See the General Instructions for Forms W-2 and W-3 for information on when you're required to file Form(s) W-2c electronically.
Specific information needed to complete Form W-2c is available in a separate booklet titled the General Instructions for Forms W-2 and W-3, under Specific Instructions for Form W-2c.
If there is a correction in box 5, Medicare wages and tips, use the corrected amount to determine if you need to file or amend Form 8959. Attach an original or amended Form 8959 to Form 1040 or 1040-X, as applicable. If you have not filed your return for the year shown in box c, attach Copy B of the original Form W-2 you received from your employer and Copy B of this Form W-2c to your return when you file it.
Do not print and file Copy A downloaded from this website with the SSA, which is provided for informational purposes only; 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.
Need help? If you have questions about reporting on Form W-2c, call the Technical Services Operation (TSO) toll free at 866-455-7438 or 304-263-8700 (not toll free).
[1] Form W-2c (Rev. 1-2026), Corrected Wage and Tax Statement, Internal Revenue Service (the Official source link on this page).