How to Fill Out Form W-2c: Corrected Wage and Tax Statement

To fill out Form W-2c, enter the employer’s identifying information and the employee’s correct name, Social Security number, and address in the top boxes, then, for each numbered wage or tax box you need to fix, enter the figure from the original W-2 under “Previously reported” and the right figure under “Correct information.” Leave the numbered boxes you aren’t correcting blank on Copy A. Every W-2c goes to the Social Security Administration with a Form W-3c transmittal, and a copy goes to the employee.¹

Before You Start

A W-2c corrects a W-2 that has already been submitted to the SSA. Typical fixes include a misspelled name, a wrong Social Security number, incorrect wages or withholdings, a wrong Employer Identification Number, or the wrong tax year on a batch of forms. File a W-2c as soon as you discover the error — the SSA has no formal deadline, but the IRS penalty for a late correction climbs the longer you wait.¹

One rule shapes the whole form: on Copy A, you only complete the numbered boxes you are actually correcting. The identification boxes at the top, by contrast, always get filled in, even where nothing changed.²

Top of the Form: Identification Boxes

Complete these on every W-2c, regardless of what you are fixing:

Box a — Employer’s name, address, and ZIP code, entered exactly as shown on your Forms 941, 943, 944, or Schedule H.
Box b — Employer identification number, in the format 00-0000000. Do not truncate.
Box c — Tax year and form corrected. Use all four digits of the year. If you are correcting a variant like a W-2AS or W-2GU, add the territory abbreviation.
Box d — The employee’s correct Social Security number, even if the SSN was already right on the original W-2.
Box h — The employee’s correct first name, middle initial, and last name.
Box i — The employee’s current correct address and ZIP code.

Boxes e, f, and g come into play only when you are correcting a name or SSN. That path is covered below.

Correcting Wage and Tax Amounts (Boxes 1–20)

The numbered boxes are laid out in two columns. For each box that needs a fix, put the amount that appeared on the original W-2 (or on a prior W-2c, if you already filed one for this employee and year) in the “Previously reported” column, then put the right amount in the “Correct information” column. That side-by-side entry is what allows the SSA to see exactly what changed.³

A handful of boxes have rules that trip people up.

Box 2 — Federal Income Tax Withheld

Only correct Box 2 for an administrative error, meaning the figure on the original W-2 did not match what you actually withheld from the employee’s pay. You cannot use a W-2c to move withholding between tax years.²

Boxes 5 and 6 — Medicare Wages and Medicare Tax Withheld

The same administrative-error rule applies to Additional Medicare Tax in Box 6. Check your math on Box 5: it must equal or exceed the combined totals of Boxes 3 and 7.⁴

Boxes 15–20 — State and Local Information

Use these to correct a state employer ID, state or local wages, and state or local income tax. Enter the two-letter state abbreviation in Box 15 and the locality name in Box 20 where applicable.³

Fixing Only a Name or SSN

When the only mistake is the employee’s name, SSN, or both, check Box e to flag the correction. Then enter the previously reported SSN in Box f and the previously reported name in Box g exactly as they appeared on the original W-2, even if they were completely wrong. If the original SSN was blank, put all zeros in Box f. If the original name was blank, leave Box g blank.²

Enter the correct SSN in Box d and the correct name in Box h in the normal way. Because no dollar amounts changed, leave Boxes 1 through 20 empty on Copy A. You still file a Form W-3c transmittal, even when the fix is limited to a name or SSN.¹

Filing the Completed Form

Every W-2c sent to the SSA needs a Form W-3c cover sheet, and you file a separate W-3c for each tax year you’re correcting. Give the employee a copy as soon as possible after filing.¹

Electronic Filing

The SSA’s Business Services Online portal at ssa.gov/bso is the fastest route, with immediate confirmation on submission.⁵ If you file 10 or more information returns of any type during the year, the IRS requires electronic filing. That threshold is cumulative across all information return types, not just W-2cs, so most employers meet it.⁶

Paper Filing

Employers who qualify for paper filing mail the W-2c and W-3c to the SSA’s Direct Operations Center.⁷ The addresses are:

U.S. Postal Service: Social Security Administration, Direct Operations Center, P.O. Box 3333, Wilkes-Barre, PA 18767-3333.
Private delivery (FedEx, UPS, and similar): Social Security Administration, Direct Operations Center, Attn: W-2c Process, 1150 E. Mountain Drive, Wilkes-Barre, PA 18702-7997.

Paper forms are entered manually by SSA staff and take longer to post. Keep a copy of everything, including proof of mailing.

When You Also Need Form 941-X

A W-2c that changes wage or tax amounts usually means the employer’s quarterly payroll return for that period was also wrong. File Form 941-X for each affected quarter to adjust Social Security tax, Medicare tax, or income tax withholding on the employer side; the W-2c handles the employee side.⁸ If the correction creates an overpayment, you must either repay the employee or obtain a written statement from the employee before claiming a credit or refund on the 941-X. Skipping the 941-X when one is due leaves a mismatch between the SSA and IRS records and tends to generate a notice.

Penalties If You Delay

Under Section 6721, penalties for incorrect information returns scale with lateness. For returns due in 2026:⁹

Corrected within 30 days of the due date: $60 per return.
Corrected after 30 days but by August 1: $130 per return.
Corrected after August 1 or never filed: $340 per return.
Intentional disregard: $680 per return, with no annual maximum.

Small businesses with gross receipts of $5 million or less get lower annual caps but the same per-return amounts. The intentional-disregard tier can alternatively be assessed as 10 percent of the amount required to be reported if that figure is higher than $680. Filing the W-2c quickly after you catch the mistake keeps you in the lowest bracket or out of penalty territory entirely.

1
Social Security Administration. Helpful Hints to Forms W-2c/W-3c Filing
2
Internal Revenue Service. General Instructions for Forms W-2 and W-3 (2026)
3
Internal Revenue Service. Form W-2c, Corrected Wage and Tax Statement
4
Internal Revenue Service. 2026 General Instructions for Forms W-2 and W-3 (PDF)
5
Social Security Administration. Employer W-2 Filing Instructions and Information
6
Internal Revenue Service. E-file Information Returns
7
Social Security Administration. Paper Forms W-2 and Instructions
8
Internal Revenue Service. Form 941-X, Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund
9
Internal Revenue Service. 20.1.7 Information Return Penalties