Internal Revenue Service (IRS) · United States (federal)
Form W-2c: Corrected Wage and Tax Statement
Current revision: Rev. 1-2026 (checked on irs.gov, Oct 28, 2026)
Fill in IRS Form W-2c (Rev. 1-2026) to fix a W-2 already filed: previously reported vs correct amounts, Form W-3c, and the SSA e-file or mail route.
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Form
W-2c
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- Rev. 1-2026
Official source
PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.
What it is
What Form W-2c is for
Form W-2c corrects a Form W-2 that was already filed with the Social Security Administration, such as a wrong name, SSN or amount. Each changed box shows the previously reported amount next to the correct one. The current revision is January 2026 (Rev. 1-2026), which adds box 14b. Paper W-2c forms go to the SSA with Form W-3c, a separate PDF; e-filers use SSA's W-2c Online, which creates the W-3c for them.
Fill it here
From irs.gov to your filled copy
- 1
Fetched from irs.gov
The agency's own, current PDF — not a retyped copy.
- 2
Opens in the editor
Fillable fields work as they are; on a flat page you type with text boxes.
- 3
Your filled copy
Download, print, sign or send it — the original stays untouched.
Who files it
- Employers that find an error on a W-2 already filed with the SSA
- Employers whose employee got a new Social Security card with a new name or SSN
- Employers that filed a W-2 under the wrong EIN or tax year
- Payroll providers correcting a client's wage reports
What you need
- A copy of the original W-2 or earlier W-2c being corrected
- The employee's correct SSN and full name
- The previously reported and correct amount for each changed box
- Your EIN, name and address as on your Forms 941 or 944
- Form W-3c if you file on paper
Line by line
How to fill out Form W-2c
- 1
Boxes a–c — Employer and year
Enter your name and address (a), EIN (b), and the 4-digit tax year of the form you are correcting (c), with the form type if it isn't a W-2.
- 2
Box d — Correct SSN
Always enter the employee's correct SSN, even if it was right on the original.
- 3
Boxes e–g — Name or SSN corrections
Check box e only if you are correcting the SSN or name. Enter the previously reported SSN (f) and name (g) exactly as they were filed.
- 4
Boxes h–i — Employee name and address
Always enter the employee's correct full name and address.
- 5
Boxes 1–20 — Two columns
Fill only the boxes that change: the old amount under "Previously reported" and the right amount under "Correct information". Enter -0- rather than leaving a zero amount blank.
- 6
Box 12–14b
For box 12, enter both the code and the amount in each column. Box 14b corrects the Treasury Tipped Occupation Codes when tips are reported with code TP.
- 7
Print and send
Give Copies B, C and 2 to the employee, send Copy 1 to the state if needed, and keep Copy D. File Copy A with the SSA electronically or on the official red form.
Common Form W-2c mistakes
- Sending the SSA a W-2c or W-3c printed from irs.gov, which it can't process.
- Filling every box instead of only the boxes that change.
- Filing a W-2c just to fix an address, which the instructions say not to do.
- Using a W-2c for an error you caught before the W-2 went to the SSA; void it and issue a new W-2 instead.
- Forgetting a matching Form 941-X when the correction changes taxes already reported.
Where to send it
File as soon as you discover the error, and give the employee their copies as soon as possible. E-file through SSA Business Services Online (https://www.ssa.gov/bso/); W-2c Online handles up to 25 forms at a time and creates Form W-3c. If you had to e-file the original W-2, you must e-file the W-2c. Paper filers mail the official red Copy A with Form W-3c to Social Security Administration, Direct Operations Center, P.O. Box 3333, Wilkes-Barre, PA 18767-3333 (a different address for Certified Mail or private delivery; see https://www.irs.gov/pub/irs-pdf/iw2w3.pdf). Form W-3c needs a signature.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form W-2c: questions people ask
Is there a deadline for a W-2c?
No fixed date. The instructions say to file as soon as possible after you discover an error, and to give the employee their corrected copies as soon as possible.
Where is Form W-3c?
It's a separate PDF (fw3c.pdf, Rev. 6-2024). File one with paper W-2c forms, even for a name or SSN fix. E-filers don't need it.
I caught the mistake before sending W-2s to the SSA. Do I need a W-2c?
No. Check VOID on the wrong Copy A, prepare a new W-2, and mark the employee's new copies CORRECTED. Don't write CORRECTED on Copy A.
How do I fix only an employee's address?
Don't file a W-2c with the SSA. Give the employee a reissued W-2 marked REISSUED STATEMENT, a W-2c showing the new address, or the original W-2 in a correctly addressed envelope.
What should the employee do with a W-2c?
If they already filed their return, they may need to amend it with Form 1040-X, attaching Copy B of the W-2c as Copy B explains.
Is it safe to send a W-2c by email?
It shows the employee's SSN and pay. If you furnished the original W-2 electronically, you generally furnish the W-2c the same way; use a password-protected link with an expiry date rather than a plain attachment.