Form Definitions

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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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