What To Do About Errors Found on Federal W 2’s

Errors Found Before You Have Filed Your Federal Report

Paper Filers—See “Corrections” in the Internal Revenue Service “Instructions for Form W 2.” (Call IRS at the numbers below if you need instructions or assistance.) You have until February 28 to make corrections and file your W-2’s.

Electronic Filers—Errors brought to your attention by employees or as a result of internal audit must be corrected before you submit your report. Electronic filers have until March 31 to make corrections and submit the file.

• If you filled in W-2’s at Social Security’s Business Services Online and saved your data, but you have not yet filed it, return to Business Services Online and make corrections.

• If you prepared an EFW2 file using payroll/tax software, correct it before submitting the file.

All Filers (Paper or Electronic)—If you have already given the employees incorrect W-2’s, give them new W-2’s marked “CORRECTED” with the correct information (same rule as Internal Revenue Service paper filer instructions).

Internal Revenue Service Employer Assistance and Forms:
• (800) 829-4933 (toll-free) for questions about giving a corrected W-2 to employees to use for filing their personal income tax returns.

• Form 8809, Request for Extension of Time to File Information Returns through the Internal Revenue Service "Filing Information Returns Electronically" (FIRE) site at http://fire.irs.gov is the best way to request a 30-day extension, if more time is needed to make corrections before filing. Paper forms are discouraged but are available at www.irs.gov or from the IRS toll‑free (800) 829‑3676 forms number. Requests must be submitted electronically or postmarked on or before the W‑2 due date.

Errors Found After Your Federal Report Has Been Filed

All Filers (paper or electronic): If you (or a payroll/tax filing agent) have already submitted federal W-2’s, do not prepare another regular W-2. Complete and file a W-2c for each employee whose W-2 in that report contained a name, Social Security number, or other error. (Exception: Do not submit a W-2c to Social Security if the only error was in the employee address or State data. See IRS and State instructions.)

File up to five W-2c’s at a time electronically easily without using forms or software. Go to www.socialsecurity.gov/employer for complete information, or telephone Social Security’s Employer Services staff at (800) 772-6270.

If you do not file W-2c’s electronically, order instructions and forms from Internal Revenue Service at (800) 829-3676. Never fill in blank forms downloaded from any Internet site.

Forms W-2c Statement of Corrected Income and Tax Amounts (order one per employee, up to 250)
Form W-3c Transmittal of Corrected Income and Tax Statements (order 1)

Some payroll/tax software vendor’s forms have been approved by Social Security for filing and you may use your software to prepare forms to mail to Social Security instead of ordering forms. (If you use software, but are unsure if your vendor’s forms were approved, ask your vendor.) Mail completed Forms W-2c under cover of a Form W-3c transmittal to the “Where to File” address on Form W-3c.

Internal Revenue Service rules require electronic filing if you have 250 or more corrections for the most recent W-2 year. Electronic W-2c files must be in EFW2c format. Do NOT file corrections using EFW2 format. EFW2 specifications are available under the “Forms & Publications” link at the web site above.