W-2C Form

W-2C Form
You may file Forms W-2 and W-3 electronically on the SSA's Employer W-2 Filing Instructions and Information web page, which is also accessible at www.socialsecurity.gov/employer. You can create fill-in versions of Forms W-2 and W-3 for filing with SSA. You may also print out copies for filing with state or local governments, distribution to your employees, and for your records.
Note: Copy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file Copy A downloaded from this website with the SSA; a penalty may be imposed for filing forms that can't be scanned. See the penalties section in the current General Instructions for Forms W-2 and W-3, available at www.irs.gov/w2, for more information.
Please note that Copy B and other copies of this form, which appear in black, may be downloaded, filled in, and printed and used to satisfy the requirement to provide the information to the recipient.
To order official IRS information returns such as Forms W-2 and W-3, which include a scannable Copy A for filing, go to IRS' Online Ordering for Information Returns and Employer Returns page, or visit www.irs.gov/orderforms and click on Employer and Information returns. We'll mail you the scannable forms and any other products you order.
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax forms.

DO NOT CUT, FOLD, OR STAPLE THIS FORM
a Employer's name, address, and ZIP code
b Employer identification number (EIN)
c Tax year/Form corrected / W-2
d Employee's correct SSN
1
f Employee's previously reported SSN
g Employee's previously reported name
First NameLast Name
h Employee's name
First NameLast NameSuffix
i Employee's address and ZIP code
Street Address
Street Address Line 2
CityState / Province
Postal / Zip Code
Note: Only complete money fields that are being corrected. (Exception: For corrections involving MQGE, see Boxes 5 and 6 under Specific Instructions for Form W-2c in the General Instructions for Forms W-2 and W-3.)
Rows Previously reported Correct information
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Rows Previously reported Previously reported Correct information Correct information
1
2
3
4
5
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13 Statutory employee / Retirement plan / Third-party sick pay (Previously reported)
13 Statutory employee / Retirement plan / Third-party sick pay (Correct information)
14a Other (see instructions) (Previously reported)
14a Other (see instructions) (Correct information)
1.
2.
1.
2.
State Correction Information
Rows Correct information Previously reported Correct information Previously Reported
15 State
Employer's state ID number
16 State wages, tips, etc.
17 State income tax
Locality Correction Information
Rows Correct information Previously reported Correct information Previously Reported
18 Local wages, tips, etc.
19 Local income tax
20 Locality name

44444
a Employer's name, address, and ZIP code
c Tax year/Form corrected
d Employee's correct SSN
2
f Employee's previously reported SSN
b Employer identification number (EIN)
g Employee's previously reported name
First NameLast Name
Employee's Name
First NameLast NameSuffix
i Employee's address and ZIP code
Street Address
Street Address Line 2
CityState / Province
Postal / Zip Code
Note: Only complete money fields that are being corrected. (Exception: For corrections involving MQGE, see Boxes 5 and 6 under Specific Instructions for Form W-2c in the General Instructions for Forms W-2 and W-3.)
Rows Previously reported Correct information
1
2
3
4
5
6
7
8
9
Rows Previously reported Previously reported Correct information Correct information
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
13 Previously reported
13 Correct information
14a Other (see instructions) Previously reported
14a Other (see instructions) Correct information
1.
2.
1.
2.
State Correction Information
Rows Correct information Previously reported Correct information Previously Reported
15 State
Employer's state ID number
16 State wages, tips, etc.
17 State income tax
Locality Correction Information
Rows Correct information Previously reported Correct information Previously Reported
18 Local wages, tips, etc.
19 Local income tax
20 Locality name

Form W-2c (Rev. 1-2026) Corrected Wage and Tax Statement
a Employer's name, address, and ZIP code
b Employer identification number (EIN)
c Tax year/Form corrected
d Employee's correct SSN
3
f Employee's previously reported SSN
g Employee's previously reported name
First NameLast Name
Employee's Name
First NameLast NameSuffix
i Employee's address and ZIP code
Street Address
Street Address Line 2
CityState / Province
Postal / Zip Code
Note: Only complete money fields that are being corrected. (Exception: For corrections involving MQGE, see Boxes 5 and 6 under Specific Instructions for Form W-2c in the General Instructions for Forms W-2 and W-3.)
Rows Previously reported Correct information
1
2
3
4
5
6
7
8
9
10
Rows Previously reported Previously reported Correct information Correct information
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
13 Statutory employee / Retirement plan / Third-party sick pay (Previously reported)
13 Statutory employee / Retirement plan / Third-party sick pay (Correct information)
14a Other (see instructions) (Previously reported)
14a Other (see instructions) (Correct information)
1.
2.
1.
2.
State Correction Information
Rows Correct information Previously reported Correct information Previously Reported
15 State
Employer's state ID number
16 State wages, tips, etc.
17 State income tax
Locality Correction Information
Rows Correct information Previously reported Correct information Previously Reported
18 Local wages, tips, etc.
19 Local income tax
20 Locality name

Form W-2c (Rev. 1-2026) Corrected Wage and Tax Statement
a Employer's name, address, and ZIP code
Street Address
Street Address Line 2
CityState / Province
Postal / Zip Code
b Employer identification number (EIN)
c Tax year/Form corrected
d Employee's correct SSN
4
f Employee's previously reported SSN
g Employee's previously reported name
First NameLast Name
Employee's Name
First NameLast NameSuffix
i Employee's address and ZIP code
Street Address
Street Address Line 2
CityState / Province
Postal / Zip Code
Rows Previously reported Correct information
1
2
3
4
5
6
7
8
9
Rows Previously reported Previously reported Correct information Correct information
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
13 Statutory employee / Retirement plan / Third-party sick pay (Previously reported)
13 Statutory employee / Retirement plan / Third-party sick pay (Correct information)
14a Other (see instructions) (Previously reported)
14a Other (see instructions) (Correct information)
1.
2.
1.
2.
State Correction Information
Rows Correct information Previously reported Correct information Previously Reported
15 State
Employer's state ID number
16 State wages, tips, etc.
17 State income tax
Locality Correction Information
Rows Correct information Previously reported Correct information Previously Reported
18 Local wages, tips, etc.
19 Local income tax
20 Locality name

Notice to Employee
This is a corrected Form W-2 (or Form W-2AS, W-2CM, W-2GU, W-2VI, or W-2c) for the tax year shown in box c. If you have filed an income tax return for the year shown, you may have to file an amended return. Compare amounts on this form with those reported on your income tax return. If the corrected amounts change your U.S. income tax, file Form 1040-X with Copy B of this Form W-2c to amend the return you already filed.
If there is a correction in box 5, Medicare wages and tips, use the corrected amount to determine if you need to file or amend Form 8959. Attach an original or amended Form 8959 to Form 1040 or 1040-X, as applicable.
If you have not filed your return for the year shown in box c, attach Copy B of the original Form W-2 you received from your employer and Copy B of this Form W-2c to your return when you file it.
For more information, contact your nearest Internal Revenue Service office. Employees in American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, or the U.S. Virgin Islands should contact their local taxing authority for more information.
Future developments. For the latest information about Form W-2c and its instructions, such as legislation enacted after we release them, go to www.irs.gov/FormW2c.

OMB No. 1545-0029
a Employer's name, address, and ZIP code
c Tax year/Form corrected
d Employee's correct SSN
5
f Employee's previously reported SSN
b Employer identification number (EIN)
g Employee's previously reported name
First NameLast Name
Employee's Name
First NameLast NameSuffix
i Employee's address and ZIP code
Street Address
Street Address Line 2
CityState / Province
Postal / Zip Code
Note: Only complete money fields that are being corrected. (Exception: For corrections involving MQGE, see Boxes 5 and 6 under Specific Instructions for Form W-2c in the General Instructions for Forms W-2 and W-3.)
Rows Previously reported Correct information
1
2
3
4
5
6
7
8
9
Rows Previously reported Previously reported Correct information Correct information
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
13 Previously reported
13 Correct information
14a Other (see instructions) Previously reported
14a Other (see instructions) Correct information
1.
2.
1.
2.
State Correction Information
Rows Correct information Previously reported Correct information Previously Reported
15 State
Employer's state ID number
16 State wages, tips, etc.
17 State income tax
Locality Correction Information
Rows Correct information Previously reported Correct information Previously Reported
18 Local wages, tips, etc.
19 Local income tax
20 Locality name

OMB No. 1545-0029
a Employer's name, address, and ZIP code
c Tax year/Form corrected
d Employee's correct SSN
6
f Employee's previously reported SSN
b Employer identification number (EIN)
g Employee's previously reported name
First NameLast Name
Employee's Name
First NameLast NameSuffix
i Employee's address and ZIP code
Street Address
Street Address Line 2
CityState / Province
Postal / Zip Code
Note: Only complete money fields that are being corrected. (Exception: For corrections involving MQGE, see Boxes 5 and 6 under Specific Instructions for Form W-2c in the General Instructions for Forms W-2 and W-3.)
Rows Previously reported Correct information
1
2
3
4
5
6
7
8
9
Rows Previously reported Previously reported Correct information Correct information
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
13 Statutory employee / Retirement plan / Third-party sick pay (Previously reported)
13 Statutory employee / Retirement plan / Third-party sick pay (Correct information)
14a Other (see instructions) (Previously reported)
14a Other (see instructions) (Correct information)
1.
2.
1.
2.
State Correction Information
Rows Correct information Previously reported Correct information Previously Reported
15 State
Employer's state ID number
16 State wages, tips, etc.
17 State income tax
Locality Correction Information
Rows Correct information Previously reported Correct information Previously Reported
18 Local wages, tips, etc.
19 Local income tax
20 Locality name

Employers, Please Note:
Specific information needed to complete Form W-2c is available in a separate booklet titled the General Instructions for Forms W-2 and W-3, under Specific Instructions for Form W-2c. You can order these instructions and additional forms at www.irs.gov/OrderForms.
Caution: Do not send the SSA any Forms W-2c or W-3c that you have printed from IRS.gov. The SSA is unable to process these forms. Instead, you can create and submit them online. See E-filing, later.
Need help? If you have questions about reporting on Form W-2c, call the Technical Services Operation (TSO) toll free at 866-455-7438 or 304-263-8700 (not toll free). Deaf or hard-of-hearing customers may call any of our toll-free numbers using their choice of relay service.
E-filing. See the General Instructions for Forms W-2 and W-3 for information on when you're required to file Form(s) W-2c electronically. Employers may use the SSA's W-2c Online service to create, save, print, and electronically submit up to 25 Form(s) W-2c at a time. When you e-file with the SSA, no separate Form W-3c filing is required. An electronic Form W-3c will be created for you by the W-2c Online service. For information, visit the SSA's Employer W-2 Filing Instructions & Information website at www.ssa.gov/employer.
Future developments. For the latest information about Form W-2c and its instructions, such as legislation enacted after we release them, go to www.irs.gov/FormW2c.
Should be Empty:

Rows	Correct information	Previously reported	Correct information	Previously Reported
15 State
Employer's state ID number
16 State wages, tips, etc.
17 State income tax

Rows	Correct information	Previously reported	Correct information	Previously Reported
18 Local wages, tips, etc.
19 Local income tax
20 Locality name

W-2C Form

DO NOT CUT, FOLD, OR STAPLE THIS FORM

44444

Form W-2c (Rev. 1-2026) Corrected Wage and Tax Statement

Form W-2c (Rev. 1-2026) Corrected Wage and Tax Statement

Notice to Employee

OMB No. 1545-0029

OMB No. 1545-0029

Employers, Please Note: