W-2c Forms are 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.
Which W-2c Forms Do I Need?
Copy A - For Social Security Administration
Copy 1 - State, City, or Local Tax Department
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
Copy D - For Employer
W-2 Form Changes for Tax Year 2012
Employee social security tax withholding—The reduced rate of 4.2% for social security tax withholding (for employees only) is extended for wage payments made in 2012.
Foreign agricultural workers—Compensation of $600 or more that is paid to H-2A visa agricultural workers must be reported in box 1 on Form W-2 if the worker furnishes a valid taxpayer identification number. If the worker does not furnish a valid taxpayer identification number, report the payments on Form 1099-MISC.
Due Dates for W-2c Forms
|To Social Security Administration||To State Agency||To Recipient|
|As soon as possible after the error is discovered||State Filing Deadlines||As soon as possible after the error is discovered|
* If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.