File Forms W-2c (Corrected Wage and Tax Statement) and W-3c (Transmittal of Corrected Wage and Tax Statement) as soon as possible after you discover an error. Also, provide a Form W-2c to the employee as soon as possible.
To correct a Form W-2 you have already submitted, file a Form W-2c with a separate Form W-3c for each year needing correction.
File a Form W-3c whenever you file a Form W-2c, even if you are only filing a Form W-2c to correct an employee's name or Social Security number (SSN).
If any item shows a dollar amount change and one of the amounts is zero,
enter "-0-". Do not leave the box blank.
If you reported your EIN incorrectly, please file a W-3c to correct it.
Make sure you use the Employer Identification Number (EIN) issued by IRS on all Forms W-2c/W-3c. Note: The same EIN number should be
used on the Form 941-x, Supporting Statement to Correction Information, when applicable.
When you discover an error on a previously filed Form 941, you must:
Correct that error using Form 941-X;
File a separate Form 941-X for each Form 941 you are correcting; and
File a Form 941-X separately. Do not file a Form 941-X with a Form 941.