The IRS W-2c form is a critical document used to correct any information that was incorrectly reported on the original W-2 form. Errors can range from incorrect names and Social Security numbers to earnings miscalculations. If you find a mistake on your W-2, swiftly attending to it with the W-2c form is essential. For detailed instructions on filling out this form, click the button below.
Imagine realizing there's a mistake on the W-2 form you submitted or received. Whether it's an incorrect Social Security number, wrong address, or an error in the wages and tax statements, such discrepancies can lead to unnecessary stress during tax season. This is where the IRS W-2c form comes into play, acting as a vital tool for correcting errors on previously submitted W-2 forms. It's designed to ensure that both employers and employees can amend inaccuracies, thus aligning your tax records accurately with the IRS and Social Security Administration (SSA). Understanding how to properly fill out and submit this form is crucial for correcting mistakes swiftly and efficiently, ensuring that everyone's tax information is accurate and up-to-date. The process, while it might seem daunting at first, is a straightforward step towards maintaining accurate employment tax records and ensuring peace of mind for both employees and employers alike.
Attention:
This form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. Do not file copy A downloaded from this website with the SSA. The official printed version of this IRS form is scannable, but the online version of it, printed from this website, is not. A penalty may be imposed for filing forms that can’t be scanned. See the penalties section in the current General Instructions for Forms W-2 and W-3 for more information.
To order official IRS forms, call 1-800-TAX-FORM (1-800-829-3676) or Order Information Returns and Employer Returns Online, and we’ll mail you the scannable forms and other products.
You may file Forms W-2 and W-3 electronically on the SSA’s website at Employer Reporting Instructions & Information. You can create fill-in versions of Forms W-2 and W-3 for filing with SSA. You may also print out copies for filing with state or local governments, distribution to your employees, and for your records.
See IRS Publications 1141, 1167, 1179 and other IRS resources for information about printing these tax forms.
DO NOT CUT, FOLD, OR STAPLE THIS FORM
For Official Use Only
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44444
OMB No. 1545-0008
a Employer’s name, address, and ZIP code
c Tax year/Form corrected
d Employee’s correct SSN
/ W-2
e Corrected SSN and/or name (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)
Complete boxes f and/or g only if incorrect on form previously filed
f Employee’s previously reported SSN
b Employer's Federal EIN
g Employee’s previously reported name
h Employee’s first name and initial
Last name
Suff.
Note. Only complete money fields that are being corrected (exception: for
corrections involving MQGE, see the General Instructions for Forms W-2
and W-3, under Specific Instructions for Form W-2c, boxes 5 and 6).
i Employee’s address and ZIP code
Previously reported
Correct information
1 Wages, tips, other compensation
2 Federal income tax withheld
3
Social security wages
4 Social security tax withheld
5 Medicare wages and tips
6
Medicare tax withheld
7
Social security tips
8
Allocated tips
9
10
Dependent care benefits
11
Nonqualified plans
12a See instructions for box 12
C
o
d
e
13
Statutory
Retirement
Third-party
12b
employee
plan
sick pay
14 Other (see instructions)
12c
12d
State Correction
Information
15 State
Employer’s state ID number
16 State wages, tips, etc.
17 State income tax
Locality Correction
18 Local wages, tips, etc.
19 Local income tax
20 Locality name
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
Copy A—For Social Security Administration
Form W-2c (Rev. 8-2014)
Corrected Wage and Tax Statement
Department of the Treasury
Cat. No. 61437D
Internal Revenue Service
Copy 1—State, City, or Local Tax Department
Safe, accurate,
Visit the IRS website
FAST! Use
at www.irs.gov.
Copy B—To Be Filed with Employee’s FEDERAL Tax Return
Department of the Treasury Internal Revenue Service
Copy C—For EMPLOYEE’s RECORDS
Notice to Employee
This is a corrected Form W-2, Wage and Tax Statement, (or Form W-2AS, W-2CM, W-2GU, W-2VI or W-2c) for the tax year shown in box c. If you have filed an income tax return for the year shown, you may have to file an amended return. Compare amounts on this form with those reported on your income tax return. If the corrected amounts change your U.S. income tax, file Form 1040X, Amended U.S. Individual Income Tax Return, with Copy B of this Form W-2c to amend the return you already filed.
If there is a correction in box 5, Medicare wages and tips, use the corrected amount to determine if you need to file or amend Form 8959, Additional Medicare Tax. If you need to file Form 8959 or an amended Form 8959, attach it to Form 1040 or Form 1040X, as applicable.
If you have not filed your return for the year shown in box c, attach Copy B of the original Form W-2 you received from your employer and Copy B of this Form W-2c to your return when you file it.
For more information, contact your nearest Internal Revenue Service office. Employees in American Samoa, Commonwealth of the Northern Mariana Islands, Guam, or the U.S. Virgin Islands should contact their local taxing authority for more information.
corrections involving MQGE, see the General Instructions for W-2 and W-3,
under Specific Instructions for Form W-2c, boxes 5 and 6).
Copy 2—To Be Filed with Employee’s State, City, or Local Income Tax Return
Copy D—For Employer
Employers, Please Note:
Specific information needed to complete Form W-2c is given in the separate General Instructions for Forms W-2 and W-3, under Specific Instructions for Form W-2c. You can order those instructions and additional forms by calling 1-800-TAX-FORM (1-800-829-3676). You can also get forms and instructions from the IRS website at www.irs.gov.
E-filing. If you file 250 or more Form(s) W-2c, you must file electronically. Even if you are not required to file electronically, doing so can save you time and effort. Employers may now use the SSA's W-2 Online service to create, save, print and submit up to 50 Form(s) W-2c at a time over the Internet. When you e-file with the SSA, no separate Form W-3c filing is required. An electronic Form W-3c will be created for you by the W-2 Online service. For information, visit the SSA's Employer W-2 Filing Instructions & Information website at www.socialsecurity.gov/employer.
After identifying an error on a previously filed W-2 form, the next step is to correct the mistake by filling out an IRS W-2c form. This process involves accurately reporting the corrected information to the Social Security Administration (SSA). Timely correction of W-2 errors is crucial for ensuring accurate tax records for both the employer and the employee. The following instructions will guide through the process of completing a W-2c form.
Once the form is correctly filled out and submitted, the corrected information will update the employee's earnings record with the Social Security Administration and rectify the tax reporting with the IRS. It's essential to also provide the employee with their copy promptly to allow them to correct their personal tax filings if necessary.
What is an IRS W-2c form?
The IRS W-2c form, officially titled "Corrected Wage and Tax Statements", is a document used to correct errors on a previously filed W-2 form. It serves to amend information such as income, tax withholdings, or personal details that were reported incorrectly by the employer.
When should an employer submit a W-2c form?
An employer should submit a W-2c form as soon as they identify an error on the originally submitted W-2 form. This could involve incorrect employee information, wage discrepancies, or incorrect tax amounts. It is crucial to address and correct such errors promptly to ensure accurate tax reporting and compliance.
Can an employee request a W-2c form?
Yes, an employee can request a W-2c form from their employer if they notice discrepancies or errors on their W-2 form. It is the responsibility of the employer to correct any mistakes by filing a W-2c form with the Social Security Administration (SSA) and providing the corrected copy to the employee.
How does the W-2c form affect an employee's tax filing?
If an employee receives a W-2c form, it may impact their tax return by changing the reported income or tax withholdings. Employees should use the information on the W-2c form to amend previously filed tax returns if necessary, which could alter their tax liability or refund.
What are the most common errors corrected by a W-2c form?
The most common errors that necessitate a W-2c form include incorrect employee Social Security numbers, misspelled names, incorrect income amounts, wrong tax amounts reported (for federal, state, or local taxes), and incorrect employee addresses. These corrections ensure accurate employee records and proper tax deductions.
Is there a deadline for filing a W-2c form?
There is no specific deadline for filing a W-2c form with the Social Security Administration. However, it is in the best interest of both employers and employees to file the correction as soon as possible. For employees, timely corrections are crucial for accurate tax filings and, if applicable, for receiving the correct refund amount.
How can an employer file a W-2c form?
An employer can file a W-2c form either electronically through the Social Security Administration's Business Services Online (BSO) or by mailing a paper form. Electronic filing is faster and offers immediate confirmation of receipt, which is highly recommended, especially when correcting multiple forms.
What should an employee do if they receive a W-2c after filing their taxes?
If an employee receives a W-2c after they have already filed their taxes, they may need to amend their tax return by filing Form 1040-X, "Amended U.S. Individual Income Tax Return." This form allows taxpayers to make corrections to their income, deductions, or credits on a previously filed tax return.
Are there penalties for failing to file a W-2c form?
Yes, there can be penalties for employers who fail to file a W-2c form to correct errors. These penalties can include fines for each form not correctly filed and additional charges for intentional disregard of filing requirements. It is critical for employers to ensure all information is accurate and to file corrections promptly to avoid penalties.
Filing tax documents requires attention to detail, especially when correcting errors with the IRS Form W-2c. This form is used to correct information on the initially filed W-2 form. However, taxpayers often stumble on several common mistakes that can delay processing and affect their tax situation.
One prevalent mistake is not fully completing each required field on the form. It's crucial to provide all necessary information, including corrected data and the original figures. Omitting details or assuming that only changed fields need to be completed can lead to the IRS rejecting the form. Taxpayers must remember to revisit each section meticulously, ensuring no component of the form is overlooked.
Another error involves misinterpreting the amounts that need correction. Often, individuals enter the correct amount in the wrong way — for example, reporting a higher salary instead of indicating the amount by which the original figure was incorrect. It's important to distinguish between the corrected amount and the difference from the original figure to avoid further confusion.
Submitting the W-2c without the corresponding W-3c form is a common oversight. The W-3c, Summary of Corrections, is essentially the cover sheet for the W-2c forms being submitted. It summarizes the total information being corrected and is necessary for the IRS to process these amendments. Failing to include the W-3c delays the correction process significantly.
Incorrectly dating the form presents another hurdle. Taxpayers sometimes date the form with the current date rather than the tax year to which the corrections apply. This can lead to the IRS misinterpreting when the amended information should take effect, causing potential issues in an individual's tax records.
Overlooking the need to state the reason for the correction is yet another mistake. The W-2c form requires an explanation for the changes being made. This might seem minor, but without specifying the reason for the corrections, the IRS may be unable to process the form as intended, potentially questioning the validity of the adjustments.
Lastly, a significant error is the failure to notify affected employees. When corrections are made that impact the amounts reported on their W-2 forms, employees must be issued their corrected copy of the W-2c. Neglecting to do so not only falls short of IRS requirements but also might infringe on the employee's ability to accurately file their personal taxes.
A painstaking approach to filling out the IRS W-2c form is essential. By avoiding these common mistakes, taxpayers can help ensure their tax corrections are processed efficiently and accurately, thereby upholding both legal compliance and financial integrity.
Correcting errors on tax documents is a crucial step in ensuring accurate reporting and avoiding potential penalties from the IRS. Among these documents, the IRS W-2c form stands out as a pivotal tool. It's specifically designed for employers to correct mistakes on the previously filed W-2 forms, which report an employee's annual wages and the amount of taxes withheld from their paycheck. However, efficiently managing corrections often requires more than just a W-2c form. Several other forms and documents are commonly used in tandem with the W-2c to ensure comprehensive and compliant rectification. Here are four significant ones:
While the W-2c form is a key player in the correction process, it's clear that it doesn't work alone. Together, these documents create a more reliable and efficient system for rectifying payroll errors. It's important for employers to familiarize themselves with these forms to ensure they can promptly correct any payroll discrepancies, maintain compliance with tax laws, and safeguard their employees' interests.
The IRS W-2c form, crucial for amending previously filed W-2 tax documents, shares similarities with the IRS Form 1040X, the Amended U.S. Individual Income Tax Return. Just as the W-2c allows individuals and employers to correct inaccuracies on a previously submitted W-2, the 1040X is used by taxpayers to make changes to their initially filed Form 1040 series. This can include adjustments in income, credits, or deductions. Both forms serve as official amendments to prior submissions, acknowledging errors and rectifying them to ensure compliance with tax law.
Likewise, Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund, parallels the W-2c form in purpose and process. Employers use Form 941-X to correct errors on previously filed Form 941s, just as the W-2c is used to correct the W-2 forms. These documents are essential for rectifying payroll tax errors, ensuring accurate reporting, and maintaining accuracy in the employer's tax obligations.
Another document, the Schedule C (Form 1040), Profit or Loss from Business, relates to the W-2c in its function of adjusting income figures, albeit in a different context. While the W-2c amends wages, tips, and other compensation reported on the W-2, the Schedule C adjusts income or losses reported by a sole proprietorship. Both adjustments are critical for accurate tax reporting and payment.
The Form 1099-MISC, Miscellaneous Income, and its correction counterpart, the Form 1099-MISC Correction, also mirror the W-2c's purpose in the correction of non-employee compensation. Independent contractors or freelancers who receive corrected 1099-MISC forms, much like employees with corrected W-2s, must report their income accurately to the IRS. These corrections ensure that income is properly declared and taxes are correctly calculated.
Similarly, the W-3c, Transmittal of Corrected Wage and Tax Statements, works in tandem with the W-2c. The W-3c summarizes the total corrected information for all amended W-2c forms filed by an employer for a specific tax year. It's akin to how the W-2c functions on an individual level, but it serves to compile these corrections on a broader, organizational scale, offering a consolidated overview for the IRS.
Regarding benefits and pensions, the Form 5500, Annual Return/Report of Employee Benefit Plan, and its amendments draw a parallel to the W-2c. Errors in the reporting of employee benefit plans can lead to inaccurate tax treatment of such plans. Amendments to Form 5500 ensure that the information regarding the operation, funding, and qualification of these plans is accurate and current, mirroring the rectification process of the W-2c for wages.
Lastly, the SSA-131, Employer Report of Special Wage Payments, is akin to the W-2c, as it deals with the correction of special wage payments reported to the Social Security Administration (SSA). This form is particularly relevant for correcting the reporting of wages paid after an employee’s termination, which must be accurately reflected for social security benefit calculation purposes. This correction process is crucial for ensuring that employees' social security records are accurate, a principle shared with the corrective intention behind the W-2c form.
Filling out the IRS W-2c form correctly is crucial for correcting errors on previously submitted W-2 forms. Here are essential dos and don'ts to keep in mind.
Do:
Double-check the employee's Social Security Number and name. Errors here can cause significant issues for both the employee and employer.
Report the correct amounts in the corrected fields only, not the difference. This helps in accurately updating the employee's earnings record.
Consult the IRS instructions for the W-2c form or seek professional advice if you're unsure how to fill it out. Doing so can prevent mistakes.
Keep a copy of the W-2c form for your records. It's important for future reference and in case of audits or queries from the IRS.
Don't:
Don't use the W-2c form for reporting new employees or submitting late reports of employee wages. The W-2c is specifically for corrections.
Don't forget to also correct state tax records if applicable. Some states require a separate form or electronic filing to correct state wage data.
Don't include decimal points or cents on the form. Round to the nearest dollar to align with IRS requirements.
Don't neglect the importance of timely filing. Once an error is discovered, it's important to file a W-2c as soon as possible to mitigate any potential penalties or confusion.
Understanding the IRS W-2c form is crucial for both employers and employees. This document plays a vital role in ensuring accurate tax reporting. However, misconceptions surrounding the W-2c form can lead to confusion and errors. Below, we debunk some of the most common misunderstandings.
Correcting errors on the W-2 form is an important part of maintaining accurate tax records. By understanding the facts about the W-2c form, employers and employees can avoid common pitfalls and ensure compliance with tax laws.
The IRS W-2c form is a crucial document for both employers and employees, aimed at correcting any mistakes made on the original W-2 form. Understanding how to fill out and use this form appropriately is vital to ensuring accuracy in tax reporting. Here are seven key takeaways to guide you through this process:
Filling out and submitting a W-2c form might seem daunting, but it's an important step in ensuring the accuracy of an employee's tax records and compliance with tax laws. By following these key takeaways, employers can navigate the correction process more confidently and efficiently.
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