Form W-2C
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Updated Feb 27, 2025
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Form W-2C, corrected wage and tax statement, is used to correct errors on a previously filed Form W-2. Employers submit this form to ensure accurate wage and tax reporting for employees and compliance with IRS regulations. Complete form W-2C correctly to amend payroll records — download the template to your device today!
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Form W-2C, a corrected wage and tax statement, is used to fix errors on a previously filed W-2. Employers must correct mistakes in wages, taxes, or employee details as soon as possible.
When Is a Form W-2C Used?
There are various situations where an employer may need to issue a W-2C form. The most common reasons include:
- Incorrect Social Security Number (SSN). If the employee's SSN was mistyped on the original W-2C meaning.
- Wrong wage amounts. If the reported wages, tips, or other compensation are inaccurate.
- Tax withholding errors. This includes over-reporting or under-reporting income tax, Social Security tax, or Medicare tax.
- Employer identification number (EIN) issues. If the employer’s EIN was entered incorrectly.
- Name misspellings. If an employee’s name was recorded incorrectly, it must be corrected.
- Incorrect state or local tax information. Some employers withhold state or local income taxes. Any mistakes in these must also be corrected.
Parties Involved
Several key parties are involved in the form W-2C filing process:
- The Employer. Responsible for identifying errors, preparing the correction on a W-2C form, and sending the revised version to the employee and SSA.
- The Employee. Receives the corrected W-2C and uses it for filing their tax return. If their tax return was already submitted with the incorrect W-2, they may need to file an amended return using form 1040-X.
- The Social Security Administration (SSA). Receives the W-2C to ensure accurate SSA records for the employee.
- The IRS. The corrected figures may be reviewed via the W-2C to confirm that the appropriate tax amounts have been reported.
Key Terms
- Adjustments. Corrections made on W-2C forms to reflect accurate wage and tax amounts.
- Social Security Tax. A payroll tax deducted from employees' wages to fund Social Security benefits.
- Medicare Tax. A payroll tax used to support Medicare programs.
- Corrected Amounts. The revised figures as reported on Form W-2C to fix an error in the original W-2.
- EIN (Employer Identification Number). A unique number assigned to businesses by the IRS for tax identification purposes.
Elements of a Form W-2C
Employer Information. Business name, address, EIN, and tax year of the original W-2.
Employee Information. Name, current address, and SSN.
Reported vs. Corrected Amounts
- Columns showing the originally reported wages, tax withholdings, and other payroll information.
- Columns for corrected amounts to reflect accurate payroll and tax data.
Explanation of Corrections. Employers must briefly explain the error and why it is being corrected.
State and Local Corrections. If applicable, any state or local taxes that were initially misreported.
How To Fill Out a Form W-2C?
- Obtain the W-2C Form. Employers can obtain an official W-2C online from the IRS website, but they can also complete it more efficiently online on Lawrina.
- Enter the Employer’s Information. The business name, address, EIN, and the tax year of the original W-2 must be entered exactly as it appeared on the incorrect filing.
- Enter the Employee’s Information. Include full name, SSN, and address. Correct any name or SSN errors from the original W-2.
- Report the Incorrect and Corrected Amounts. This section consists of two columns. "Previously reported" is the incorrect amount from the original W-2. "Corrected amount" is the accurate figure that should have been reported.
- Explain the Correction. Employers must provide a brief explanation of why the correction was necessary. For example:
“The W-2 incorrectly listed wages as $50,000 instead of $55,000 due to a payroll error.” - Correct Any State and Local Information. If state or local tax amounts need correction, employers must complete the bottom portion of the W-2C form.
- File the Form. Send a copy to the employee immediately upon completion. Submit copies to the Social Security Administration (SSA) following IRS guidelines. Retain a copy for the employer’s records in case of future audits.
- Issue a Corrected W-3C (If Necessary). Employers filing multiple W-2C forms may also need a W-3C.
Use Lawrina to complete the form and meet W-2C instructions and IRS requirements.