How to correct a W-2 or W-3, W-2C or W-3C

If you already mailed or efiled your form W-2 and now need to make a correction, you will need to file a W-2C and W-3C and mail to the SSA.  If you need further assistance on how to correct, please contact your tax provider or visit the SSA website www.ssa.gov

Laser Link supports the W-2C and W-3C Pre-printed forms only - laser generated not supported  


How to E-file a correction: 

When an employer files their W-2 electronically and now needs to file a correction the employer can file the W-2C by paper or electronically. 

Note: This will change for the 2023 tax filing year - if you Efile the original you will be required to efile the correction, Paper file the original you will paper file the correction. 

If you e-file log into your e-file account to File a Correction Only Type 1 (Dollar Amount) corrections are supported.

An employer may submit an electronic W-2C to correct a paper W-2. In addition, please refer to the following webpage (“Using The Services” tab/FORMS W-2C/W-3C ONLINE/RESTRICTIONS): https://www.ssa.gov/employer/bsohbnew.htm, of which, states:

RESTRICTIONS:

The following restrictions apply to all W-2c reports, including those filed on paper:

  • Previous W-2s in which both the Name and SSN fields were blank may not be corrected.
  • Agent Indicator Codes may not be corrected.
  • You must verify your W-2 report has moved to Complete status before attempting to file a correction. If your W-2 report has not moved to Complete status, call Social Security Employer Reporting Assistance number 1-800-772-6270.
  • Self-employed individuals may not file correction reports.
  • Do not use W-2c Online if you are attempting to correct address information. Please complete IRS Form 8822.

Specific Instructions of how to File W-2C/W-3C for Certain Circumstances:

Correcting an incorrect tax year and/or EIN incorrectly reported on Form W-2 or Form W-3. To correct an incorrect tax year and/or EIN on a previously submitted Form W-2 or Form W-3

You must prepare two sets of Forms W-2c and W-3c.

Prepare one Form W-3c along with a Form W-2c for each affected employee. On the Form W-3c, enter the incorrect tax year in box a, and the incorrect EIN originally reported in box h.

Enter in the “Previously reported” boxes the money amounts that were on the original Form W-2. In the “Correct information” boxes, enter zeros.

Prepare a second Form W-3c along with a second Form W-2c for each affected employee. On the Form W-3c, enter the correct tax year in box a and/or the correct EIN in box e. Enter zeros in the “Previously reported” boxes, and enter the correct money amounts in the “Correct information” boxes.

If the Original W2 Recipients SSN is left blank, all zero or states "Applied for" The Payer cannot submit a W2C. The Payer must contact the SSA at 1-800-772-6270 for instructions on how to submit correction for the recipients.

Employees incorrect address on Form W2. If you filed a Form W2 with the SSA that reported an incorrect address for the employee, but all other information on the Form W2 was correct, do not file Form W2C with the SSA merely to correct the address. However, if the address was incorrect on the Form W-2 furnished to the employee, you must do one of the following.

Issue a new, corrected Form W-2 to the employee that includes the new address. Indicate “REISSUED STATEMENT” on the new copies. Do not send Copy A of Form W-2 to the SSA.
Issue a Form W-2c to the employee that shows the correct address in box i and all other correct information.

Do not send Copy A of Form W-2C to the SSA.
Reissue the Form W-2 with the incorrect address to the employee in an envelope showing the correct address or otherwise deliver it to the employee.

Retrieved from: https://www.irs.gov/pub/irs-pdf/iw2w3.pdf pg 25

rev 05/09/2019

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