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Guide · Tax forms

How to correct a W-2

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Short answer

If you're the employer and the W-2 has already gone to the Social Security Administration, file Form W-2c (with Form W-3c if on paper) as soon as you find the error and give the employee corrected copies; if you catch it before filing, void it and issue a new W-2 instead. If you're the employee, ask your employer for a corrected W-2; if it hasn't arrived by the end of February, call the IRS at 800-829-1040, and use Form 4852 only if the correction won't arrive in time to file. If you already filed and the corrected amounts change your tax, amend with Form 1040-X.

On this page (8)

Which fix applies

Only the employer can correct a W-2; the IRS and SSA don't change it for you. What the employer does depends on whether Copy A has reached the SSA.

  1. 1

    Not yet sent to the SSA

    Check VOID on the wrong Copy A, prepare a new W-2, and write CORRECTED on the employee's new Copies B, C and 2 (not on Copy A). No W-2c is needed.

  2. 2

    Already filed with the SSA

    Use Form W-2c (Rev. 1-2026), with Form W-3c if you file on paper, to fix a wrong name, SSN, amount, tax year or EIN.

  3. 3

    Only the address was wrong

    Don't file a W-2c with the SSA. Give the employee a new W-2 marked REISSUED STATEMENT, a W-2c with the correct address that you don't send to the SSA, or the original W-2 in an envelope with the right address.

  4. 4

    Taxes you reported changed

    A W-2c may also require a correction to your employment tax return, such as Form 941-X, 943-X, 944-X or CT-1X.

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Employers: filling out Form W-2c

  1. 1

    Boxes a–c: employer and year

    Your name and address (a), EIN (b), and the tax year of the form you're correcting (c).

  2. 2

    Box d: correct SSN

    Always enter the employee's correct SSN, even if it was right on the original.

  3. 3

    Boxes e–g: name or SSN fixes

    Check box e only when correcting the SSN or name, then enter the SSN (f) and name (g) exactly as previously reported. For a name or SSN fix alone, complete boxes d–i and leave boxes 1–20 blank.

  4. 4

    Boxes h–i: employee name and address

    Always enter the employee's correct full name and address.

  5. 5

    Boxes 1–20: two columns

    Fill only the boxes that change: the old figure under “Previously reported” and the right one under “Correct information.” If one of the amounts is zero, enter -0- rather than leaving it blank. Box 14b corrects tipped occupation codes.

  6. 6

    Wrong EIN or tax year

    Prepare two sets: one W-2c and W-3c that zero out what was reported under the wrong EIN or year, and one that reports the correct amounts under the right EIN or year.

Employers: filing Copy A and Form W-3c

There's no fixed due date: the instructions say to file as soon as possible after you discover an error and to give the employee the W-2c as soon as possible. As with the W-2, a Copy A printed from irs.gov can't be scanned.

  1. 1

    E-file through SSA Business Services Online

    W-2c Online at ssa.gov/bso creates up to 25 W-2c forms at a time and builds Form W-3c for you. For more, use BSO's file upload.

  2. 2

    Know which route the rules require

    If you had to e-file the original W-2, you must e-file the W-2c. If you were allowed to file the original on paper and did, the instructions say to file the correction on paper.

  3. 3

    Or mail the official red forms

    Send Copy A of each W-2c with a signed Form W-3c by U.S. Postal Service to Social Security Administration, Direct Operations Center, P.O. Box 3333, Wilkes-Barre, PA 18767-3333. For Certified Mail or a private delivery service, use Social Security Administration, Direct Operations Center, Attn: W-2c Process, 1150 E. Mountain Drive, Wilkes-Barre, PA 18702-7997.

  4. 4

    Give the employee their copies

    Copies B, C and 2 go to the employee. If you furnished the original W-2 electronically, you generally must furnish the W-2c electronically too.

Employees: if your W-2 is wrong

  1. 1

    Compare it with your final pay stub

    Check your name, SSN, wages and withholding against your last pay stub of the year.

  2. 2

    Ask your employer for a corrected W-2

    Tell them what's wrong and keep a record of the request. Only your employer can issue a W-2c.

  3. 3

    Call the IRS after February

    If the corrected form hasn't arrived by the end of February, call 800-829-1040 with your name, address, phone, SSN and dates of employment, plus your employer's name, address and phone. The IRS contacts your employer and sends you Form 4852.

  4. 4

    Use Form 4852 only as a last resort

    If the correction won't arrive in time to file, Form 4852 substitutes for the W-2. Enter the correct amounts, using your final pay stub where needed, explain how you figured them and what you did to get the form, and attach it to the back of your return. The form warns of penalties for using it any other way.

If you already filed: Form 1040-X

Compare the corrected amounts with your return. If they change your tax, the W-2c says to file Form 1040-X with Copy B of the W-2c. You can e-file Form 1040-X with tax software for Form 1040, 1040-SR and 1040-NR returns, or file it on paper. If you filed with Form 4852 and the W-2 or W-2c you later receive shows different amounts, you must amend.

To claim a refund, you generally have 3 years after you filed the original return (including extensions) or 2 years after you paid the tax, whichever is later. If you haven't filed yet, use the corrected figures; on a paper return, attach Copy B of both the original W-2 and the W-2c.

Your wages also feed your Social Security record. Form 4852 notes that after September 30 of the following year you can check the wages your employers reported in your Social Security online account at ssa.gov/myaccount.

Fill it out with PDFBetter

Employers can open Form W-2c from PDFBetter's tax form library (pdfbetter.com/forms/us/irs/w-2c/) in Fill PDF, fill only the boxes that change, and print Copies B, C and 2 for the employee and Copy D for your records. Form W-3c is a separate IRS PDF (fw3c.pdf, Rev. 6-2024). PDFBetter doesn't e-file: file Copy A through Business Services Online or on the official red form.

Employees can fill Form 1040-X (pdfbetter.com/forms/us/irs/1040-x/) or the IRS PDF of Form 4852 the same way. Paper returns need your handwritten signature, so print, sign in ink and mail. Share W-2c copies and tax forms through a password-protected link with an expiry date, not plain email. The IRS instructions control; this guide is a general explanation, not tax advice.

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Questions people ask

Is there a deadline for filing a W-2c?

No fixed date. The instructions say to file as soon as possible after you discover the error and to give the employee their copies as soon as possible.

Do I need Form W-3c if I'm only fixing a name or SSN?

Yes, on paper. The instructions say to file Form W-3c whenever you file a W-2c with the SSA, even for a name or SSN correction. W-2c Online creates it for you.

The employee got a new Social Security card with a new name. Do I correct every year?

No. File a W-2c for the most recently filed W-2 only, if earlier years used the old name and number.

Can I file my return with the wrong W-2 and fix it later?

Form 4852 says you're responsible for filing an accurate return whether or not the forms you receive are correct. Ask for a W-2c first, use Form 4852 if it won't arrive in time, and request an extension with Form 4868 if you need more time to file.

Will the IRS correct my W-2?

No. Only your employer issues a W-2c. If you call after the end of February, the IRS contacts the employer and sends you Form 4852.

Is a W-2c filed with the IRS?

No. Copy A goes to the Social Security Administration, electronically or on paper with Form W-3c. The employee keeps Copy B for their tax return.