Helpful Hints to Forms W-2c/W-3c Filing
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).
Follow the General Instructions for Forms W-2c/W-3c.
If you use your own software to prepare and submit paper Forms W-2c,
follow the instructions in Social Security's
Information for Software Developers.
If you expect to file 250 or more W-2cs during a calendar year, you are required to file them
electronically with SSA. Submitters must follow the
formatting specifications in
Social Security's Specifications for Filing Forms W-2 Electronically (EFW2) at https://www.ssa.gov/employer/EFW2&EFW2C.htm. Refer
to Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c at
If you believe the 250 threshold requirements will create a hardship, refer to Form 8508, Request for Waiver From Filing Information Returns Electronically,
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;
- File a Form 941-X separately. Do not file a Form 941-X with a Form 941.