Form W-2: How To Make Corrections

Problem: You submitted your Form W-2 through ExpressTaxFilings, but now you see there is incorrect information on the return. How do you correct the errors?

Solution: E-file Form W-2c.

Form W-2c:
The purpose of Form W-2c is to correct errors (such as incorrect name, SSN, or amount) on a previously filed Forms W-2, W-2CM, W-2GU, W-2VI, or W-2c filed with the SSA. Also use From W-2c to provide a corrected Form W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c to employees.

Where do you file Form W-2c?
Form W-2c can be quickly filed electronically with ExpressTaxFilings.com, or even paper filed. The SSA encourages all employers to e-file, it makes the process much simpler. Info for paper filing.

When to file Form W-2c?
You will need to file Forms W-2c as soon as possible after you discover an error. As soon as you file Form W-2c, a copy will need to be provided to the listed recipient as well.


How Do You To Make Corrections with Form W-2c?
Correcting employee’s name and/or SSN:
If you are correcting only an employee’s name and/or SSN, complete Form W-2c boxes d through i. Do not complete boxes 1 through 20. Advise your employee to correct the SSN and/or name on his or her original Form W-2. If your employee is given a new social security card following an adjustment to his or her resident status that shows a different name or SSN, file a Form W-2c for the most current year only.

Correcting an incorrect tax year and/or EIN:
To correct an incorrect tax year and/or EIN on a previously submitted Form W-2, file a Form W-2c for each affected employee. Enter the tax year and EIN originally reported, and enter in the “Previously reported” boxes the money amounts that were on the original Form W-2. In the “Correct information” boxes, enter zeros (0). Prepare a second W-2c for each affected employee. Enter zeros (0) in the “Previously reported” boxes, and enter the correct money amounts in the “Correct information” boxes. Enter the correct tax year and/or correct EIN.

Correcting more than one Form W-2 for an employee:
There are two ways to prepare a correction for an employee for whom more than one Form W-2 was filed under the same EIN for the tax year. You can (1) consider all the Forms W-2 when determining the amounts to enter on Form W-2c or (2) file a single Form W-2c to correct only the incorrect Form W-2.

Correcting an Employee’s incorrect address on Form W-2:
If you filed a Form W-2 with the SSA that reported an incorrect address for the employee, but all other information on the Form W-2 was correct, do not file Form W-2c with the SSA merely to correct the address. However, if the address was incorrect on the Form W-2 provided to the employee, you must do one of the following:

1) Issue a new, corrected Form W-2 to the employee that includes the new address. Indicate               “REISSUED STATEMENT” on the new copies. Do not send Copy A of Form W-2 to the SSA.

2) Issue a Form W-2c to the employee that shows the correct address in box i, and all other correct information. Do not send Copy A of Form W-2c to the SSA.

3) Reissue the Form W-2 with the incorrect address to the employee in an envelope showing the correct address or otherwise deliver it to the employee.

For more information on correcting tax returns, check out these blogs:
1099 & W-2: Retransmitting A Rejected Return


IRS From 1099: How To Make Corrections


Correcting Payer Name or TIN on an Accepted 1099 or W-2