How to Fill Out and File IRS Form W-2C. The IRS and Social Security Administration (SSA) provide Form W-2C to allow employers to correct errors in previously reported Forms W-2 or related forms. Form W-3C is the transmittal form that must be filed simultaneously whether an employer is filing a single W-2C or many W-2Cs. Corrections to Forms W-2 and W-3 are extremely important because the IRS and SSA base benefit payments, tax refunds and tax bills on them.
Verify that you must file Form W-2C, which is not necessary unless your incorrect Form W-2 has actually been filed with the government. Do not use Form W-2C to report back pay. Use a separate Form W-2C for each type of Form W-2 being corrected.
Fill out the top section of Form W-2C by entering the tax year and form being corrected, the employee's correct SSN and name and the employer's correct EIN, name, address and ZIP code.
Transcribe all previously reported information from the specific Form W-2 that you are correcting into the "Previously reported" columns on the left in each data entry area.
Enter the corresponding correct information to the right of each field, under the "Correct information" headings.
Repeat this process for each Form W-2C that must be filed.
Fill out the transmittal document, Form W-3C, to reflect totals of all all corrected Forms W-2C as well as previously reported Forms W-2 that were correct as filed.
Sign Form W-3C as the employer or payer responsible for filing this form. A person other than the employer or payer may sign Form W-3C only if he is legally authorized to do so and writes "For (name of employer or payer)" next to the signature.
File Forms W-2C and W-3C by mailing them to Social Security Administration, Data Operations Center, P.O. Box 3333, Wilkes-Barre, PA 18767-3333 or, if you use a carrier other than USPS, to Security Administration, Data Operations Center, Attn: W-2C Process, 1150 E. Mountain Drive, Wilkes-Barre, PA 18767-7997. This address may not be used for original Forms W-2.
Provide affected employees with copies of Form W-2C as soon as possible.
Although businesses generally are allowed to file Forms W-2C and W-3C on paper, your business must file them electronically if you are required to file 250 or more Forms W-2C during a calendar year. Specifications for electronic filing are found in Social Security Administration document MMREF-2. The IRS no longer accepts magnetic media submissions of Forms W-2, W-3, W-2C or W-3C.
There is no specific deadline for when to file Forms W-2C and W3-C, but they must be filed together. File them as soon as possible after recognizing or learning of any error and provide copies to affected employees.