When to File Form W-2c

Form W-2c is used to correct errors, like an incorrect name, SSN, or amount, on any Form W-2 or W-2c filed previously with the SSA. Form W-2c is also used to to provide a corrected copy to employees.

Deadline to File Form W-2c

Form W-2c should be filed as soon as possible after you discover an error. The deadlines for filing W-2 and W-2c Forms have changed for the 2017 tax year:

  • Provide Recipient Copy: January 31, 2018
  • Paper Filing Deadline: January 31, 2018
  • E-filing Deadline: January 31, 2018

How to File Your W-2c Form

W-2c Forms can be filed either on paper or by filing electronically (or e-filing).

E-filing Form W-2c

You can e-file Form W-2c online within a few minutes! Additionally, if you e-file Form W-2c, Form W-3c is not required to be filed with it. You can e-file Form W-2c quickly and easily with ExpressIRSForms, whether or not you filed your original W-2 Forms with us. Simply create or sign into your account to learn more.

E-file Form W-2c with ExpressIRSForms...even if you filed with another service provider!

Paper Filing Form W-2c

If you decide to paper file Form W-2c using the U.S. Postal Service (USPS), your forms should be mailed to the following address:

Social Security Administration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333

If you use a carrier other than the USPS, mail Form W-2c to:

Social Security Administration
Data Operations Center
Attn: W-2c Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

See IRS Publication 15 (Circular E), p. 6 for a list of IRS-designated private delivery services.

Correcting W-2c Form

Correcting an Incorrect Tax Year and/or EIN:

To correct an incorrect tax year and/or EIN on a previously submitted W-2 or W-3 Form, file w-3c form (if paper filing) with a W-2c Form for each affected employee. Enter the tax year and EIN originally reported, and enter in the "Previously reported" boxes the financial amounts on the original W-2 Form. In the "Correct information" boxes, enter zeros. Enter the correct tax year and/or correct EIN.

Correcting an Employee's Name and/or SSN:

If you're correcting only an employee's name and/or SSN, complete Form W-2c boxes d through i. Do not complete boxes 1 through 20. Advise your employee to correct the SSN and/or name on his/her original W-2 Form. If your employee is given a new social security card following an adjustment to his/her resident status that shows a different name or SSN, file a Form W-2c for the most current year only.

Correcting More than One W-2 Form for an Employee:

There are two ways to prepare a correction for an employee for whom more than one W-2 Form was filed under the same EIN for the tax year.

  • You can consider all the W-2 Forms when determining the amounts to enter on Form W-2c, or
  • file a single Form W-2c to correct only the incorrect W-2 Form.

Correcting an Employee's Incorrect Address on Form W-2:

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

  • Issue a new, corrected W-2 Form 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 corrected information. Do not send Copy A of the W-2c Form to the SSA.
  • Reissue the W-2 Form with the incorrect address to the employee in an envelope showing the correct address or otherwise deliver it to the employee.

What information is required to file Form W-2c?

Form W-2c is used to report corrected errors for originally filed W-2 Forms and the following information is needed to file them with the SSA:

  • Corrected Employer Details (name, EIN, address, employee code, employer type)
  • Corrected Employee Details (name, SSN, address, contact)
  • Corrected Wage and Tax Amounts
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