Form W-2c - Corrected Wage and Tax Statement
What to
Report on Form W-2c
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
Where To File
Form W-2c - Federal - Paper
Social Security Administration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333
Where To File
Form W-2c - Federal - E-file
WinFiler
SpeedEFiler.com
Federal
Filing Requirements for Form W-2c
Copy A - For Social Security
Administration
Copy 1 - State, City, or Local
Tax Department (see State Filing Requirement below)
Copy B - To Be Filed With
Employee's FEDERAL Tax Return
Copy C - For EMPLOYEE'S RECORDS
Copy 2 - To Be Filed With
Employee's State, City, or Local Income Tax Return (see State Filing
Requirement below)
Copy D - For Employer
State Filing
Requirements for Form W-2c
Varies for filing per state.
6 Part Format
Alabama, Arizona, Arkansas, California, Colorado,
Connecticut, Delaware, District of Columbia, Georgia, Hawaii, Idaho,
Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland,
Massachusetts, Michigan, Minnesota, Missouri, Mississippi, Montana,
Nebraska, New Jersey, New Mexico, New York, North Carolina, North Dakota,
Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Utah,
Vermont, Virginia, West Virginia, Wisconsin
4 Part Format
Alaska, Florida, Nevada, New Hampshire, South Dakota,
Tennessee, Texas, Washington, Wyoming
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 W-2 forms 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.
Federal
Transmittal Form Requirements for Form W-2c
Paper: Form W-3c
E-file: None Required
IRS Specific Form W-2c
Instructions
IRS General Form W-2c
Instructions
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