Form W-3c - Transmittal of Corrected Wage and Tax Statements
What's New for 2010?
The Hiring Incentives to Restore Employment (HIRE) Act exempts employers from the employer's share of social security tax (referred to as the payroll tax exemption) on wages paid to qualified employees from March 19, 2010, through December 31, 2010. For employers to report the corrected amount of wages and tips covered by the payroll tax exemption, the IRS added a new code for box 12 of Form W-2c, Code CC, for HIRE exempt wages and tips. The corrected total of code CC is reported in new box 12b on Form W-3c. The corrected total of deferred compensation amounts, previously reported in box 12, is now reported in newbox 12a on Form W-3c. See HIRE wages and tips paid to qualified employees in the instructions.
What to Report on Form W-3c
Form W-3c is completed only when paper Copy A of Form(s) W-2c are being filed. Do not file Form W-3c for Form(s) W-2c that were submitted electronically to the Social Security Administration.
Due Dates for Form W-3c
To Social Security Administration
As soon as possible after the error is discovered
To Recipient
Not Applicable
Where To File Form W-3c - Federal - Paper
Social Security Administration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333
Federal Transmittal Form Requirements for Form W-3c
