Boxes a to c: employer and year
Employer's name, address and ZIP code, employer identification number (EIN), and the tax year and form being corrected.
W-2c
Corrected Wage and Tax Statement
- Agency
- IRS
- Revision
- Rev. 1-2026
- Fillable fields
- 540
- Pages
- 9
- Official source
- IRS form page
- Checked
- October 21, 2026
Form W-2c: Corrected Wage and Tax Statement
Form W-2c, Corrected Wage and Tax Statement, is an employer form. The IRS About page says it is used to correct errors on Form W-2, W-2 (AS), W-2 (CM), W-2 (GU), W-2 (VI), or W-2c filed with the Social Security Administration (SSA), and to provide corrected forms to employees.
Each money box has two columns, Previously reported and Correct information. The form says to complete only the money fields that are being corrected. The PDF holds Copy A for the SSA, Copy 1 for a state, city or local tax department, Copy B to be filed with the employee's federal tax return, Copy C for the employee's records, Copy 2 for the employee's state, city or local return, and Copy D for the employer.
This page has the Rev. 1-2026 edition. Copy A printed from IRS.gov is for information only, and the instructions say the SSA accepts only e-filed reports and the official red-ink versions (or approved substitute versions). The PDF can be filled out free in the browser on this page and downloaded without an account.
What's on Form W-2c
Boxes d to i: employee
The employee's correct SSN, a box to check when the SSN or name is corrected, the previously reported SSN and name, and the correct name and address.
Boxes 1 to 11: money amounts
Wages, federal income tax withheld, social security and Medicare wages and tax, social security tips, allocated tips, dependent care benefits and nonqualified plans, each with Previously reported and Correct information columns.
Boxes 12 to 14b: codes and checkboxes
Boxes 12a to 12d for coded items, box 13 for statutory employee, retirement plan and third-party sick pay, box 14a Other, and box 14b Treasury Tipped Occupation Code(s).
Boxes 15 to 20: state and local
State Correction Information and Locality Correction Information: state and employer's state ID number, state wages and income tax, local wages and income tax, and locality name.
Six copies
Copy A for the SSA, Copy 1 for a state, city or local tax department, Copy B for the employee's federal return, Copy C for the employee's records, Copy 2 for the employee's state or local return, and Copy D for the employer.
How to fill out Form W-2c
- 1
Boxes a and b
Enter the employer's name, address and ZIP code. The instructions say it should be the same as on Forms 941, 941-SS, 943, 944, CT-1 or Schedule H (Form 1040). Enter the full nine-digit EIN in the format 00-0000000.
- 2
Box c
Enter all four digits of the year being corrected. For Form W-2AS, W-2CM, W-2GU, W-2VI or W-2c, also enter AS, CM, GU, VI or c. The instructions give 2024 and GU as a 2024 Form W-2GU.
- 3
Boxes d to i
Box d always holds the employee's correct SSN. Check box e and complete boxes f and g only when correcting an SSN or name; box g takes the name exactly as previously reported. Boxes h and i always hold the correct name and address.
- 4
Money boxes
For each item being changed, enter the amount from the original Form W-2 or an earlier Form W-2c under Previously reported and the right amount under Correct information. If one amount is zero, the instructions say to enter -0-, not a blank.
- 5
Box 2 and box 13
The instructions say box 2 is used only for an administrative error, where the amount entered was not the amount actually withheld. In box 13, check the boxes under Previously reported as on the original and under Correct information as they should have been.
- 6
State or local changes only
If the only changes are to state or local data, the instructions say not to send Copy A to the SSA. The Form W-2c goes to the state or local agency and copies go to the employee.
These steps follow the Specific Instructions for Form W-2c in the General Instructions for Forms W-2 and W-3.
Why fill Form W-2c on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where it goes, timing and related forms
When to file
The instructions say to file Forms W-2c and W-3c as soon as possible after an error is discovered, and to provide Form W-2c to employees as soon as possible.
Form W-3c
The instructions say Form W-3c sends Copy A of Form W-2c to the SSA and is always filed with one or more Forms W-2c. With the SSA's W-2c Online service, the form says an electronic Form W-3c is created and no separate one is filed.
E-filing
The instructions tie e-filing to the original: a correction of a Form W-2 that had to be e-filed is e-filed, and a correction of a paper Form W-2 that was allowed on paper is filed on paper. The SSA's online service takes up to 25 Forms W-2c at a time.
Paper mailing address
By U.S. Postal Service other than Certified Mail: Social Security Administration, Direct Operations Center, P.O. Box 3333, Wilkes-Barre, PA 18767-3333. By private delivery service or Certified Mail: Direct Operations Center, Attn: W-2c Process, 1150 E. Mountain Drive, Wilkes-Barre, PA 18702-7997.
Copy A from IRS.gov
The form says the SSA is unable to process Forms W-2c or W-3c printed from IRS.gov. Copy B and the other black copies can be filled in and printed for the employee.
Employment tax returns
The instructions say corrections on Form W-2c may also require correcting a filed employment tax return with Form 941-X, 943-X, 944-X or CT-1X.
Related forms
W-2
Wage and Tax Statement
568 fields, 11 pages
W-3c
Transmittal of Corrected Wage and Tax Statements
68 fields, 2 pages
1040-X
Amended U.S. Individual Income Tax Return
166 fields, 2 pages
8959
Additional Medicare Tax
26 fields, 1 page
941-X
Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
352 fields, 6 pages
944-X
Adjusted Employer's Annual Federal Tax Return or Claim for Refund
332 fields, 6 pages
Who fills out Form W-2c?
The form and the General Instructions for Forms W-2 and W-3 address employers. The employer completes Form W-2c, files Copy A with the SSA and furnishes the employee copies. Employees receive it.
Official sources and the blank
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Questions about Form W-2c
Who files Form W-2c, the employer or the employee?
The employer. The instructions are written for employers, who file Copy A with the SSA and furnish Copies B, C and 2 to the employee.
What does an employee do with a Form W-2c?
The Notice to Employee says to compare it with the return. If the return is not filed yet, attach Copy B of the original Form W-2 and Copy B of the Form W-2c. If the corrected amounts change U.S. income tax on a filed return, Form 1040-X is filed with Copy B.
Can Copy A from this page be mailed to the SSA?
No. The PDF says Copy A downloaded from IRS.gov is for information only, is not scannable, and that a penalty may be imposed for filing forms that cannot be scanned. The other copies can be filled in and printed.
Is Form W-2c used to fix only an address?
Not with the SSA. The instructions say not to file Form W-2c with the SSA merely to correct an address. One listed option is giving the employee a Form W-2c with the correct address in box i without sending Copy A.
Is Form W-3c needed too?
The instructions say to file Form W-3c whenever a Form W-2c is filed with the SSA. When using the SSA's W-2c Online service, the form says an electronic Form W-3c is created for the filer.
Where can employers get help with Form W-2c?
The form lists the Technical Services Operation (TSO) at 866-455-7438 toll free or 304-263-8700 (not toll free).