Form W-2c
Corrected Wage & Tax Statement
Form W-2c is used to report corrected errors on Forms W-2, W-2AS, W-2GU, W-2CM, W-2VI, or form W-2c filed with the SSA or provided to employees.
Due Dates for Form W-2c
To Social Security Administration:
As soon as possible after the error is discovered
To State Agency:
State Filing Deadlines
To Recipient:
As soon as possible after the error is discovered
Federal E-filing Requirements for
Form W-2c
Any filer with 250 or more Forms W-2c during a calendar year must file them electronically. For purposes of the electronic requirement, only Forms W-2 for the immediate prior year are taken into account. For example, if an employer must file 200 Forms W-2c for the immediate prior year in March and then discovers that another 100 Forms W-2c for the same year must be filed in August, only the 100 Forms W-2c that are filed in August must be filed electronically.
View the Official IRS Instructions
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