IRS Form W-3C Transmittal of Corrected Wage and Tax Statements

What Is Form W-3C?

IRS Form W-3C, Transmittal of Corrected Wage and Tax Statements is a form used for transmitting Copy A of Form W-2C, Corrected Wage and Tax Statements to the Social Security Administration (SSA). Form W‑2C is a form filed to correct errors on previously filed Forms W-2, W-2AS, W-2GU, W-2VI, and W‑2C with the SSA.

The form is issued by the Internal Revenue Service (IRS) and is revised annually. The latest fillable Form W-3C is provided for download below. The transmittal is part of a three-piece series of forms that includes:

  • IRS Form W-3 - a form that employers complete and file for the SSA when they need to file a paper Form W-2, Wage, and Tax Statement.
  • Form W-3SS - a form that must be filed by anyone who needs to transmit a paper Copy A of Forms W-2AS, W-2GU, and W-2VI to the SSA.
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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, go to
Online Ordering for Information Returns and Employer
Returns, 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 W-2
Filing Instructions and
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.
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, go to
Online Ordering for Information Returns and Employer
Returns, 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 W-2
Filing Instructions and
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
a Tax year/Form corrected
For Official Use Only
55555
/ W-
OMB No. 1545-0008
b Employer’s name, address, and ZIP code
c
Kind of Payer (Check one)
Kind of Employer (Check one)
Third-party
sick pay
941/941-SS Military
943
944
None apply 501c non-govt.
(Check if
Hshld.
Medicare
State/local
State/local
Federal
applicable)
CT-1
emp.
govt. emp.
non-501c
501c
govt.
d Number of Forms W-2c
e Employer’s Federal EIN
f Establishment number
g Employer’s state ID number
h Employer’s originally reported Federal EIN
i Incorrect establishment number
j
Employer's incorrect state ID number
Complete boxes h, i, or j only if
incorrect on last form filed.
Total of amounts previously reported
Total of corrected amounts as
Total of amounts previously reported
Total of corrected amounts as
as shown on enclosed Forms W-2c.
shown on enclosed Forms W-2c.
as shown on enclosed Forms W-2c.
shown on enclosed Forms W-2c.
1 Wages, tips, other compensation
1 Wages, tips, other compensation
2 Federal income tax withheld
2 Federal income tax withheld
3 Social security wages
3 Social security wages
4 Social security tax withheld
4 Social security tax withheld
5 Medicare wages and tips
5 Medicare wages and tips
6 Medicare tax withheld
6 Medicare tax withheld
7 Social security tips
7 Social security tips
8 Allocated tips
8 Allocated tips
9
9
10 Dependent care benefits
10 Dependent care benefits
11 Nonqualified plans
11 Nonqualified plans
12a Deferred compensation
12a Deferred compensation
14 Inc. tax w/h by third-party sick pay payer
14 Inc. tax w/h by third-party sick pay payer
12b
12b
16 State wages, tips, etc.
16 State wages, tips, etc.
17 State income tax
17 State income tax
18 Local wages, tips, etc.
18 Local wages, tips, etc.
19 Local income tax
19 Local income tax
Explain decreases here:
Has an adjustment been made on an employment tax return filed with the Internal Revenue Service?
Yes
No
If “Yes,” give date the return was filed
Under penalties of perjury, I declare that I have examined this return, including accompanying documents, and, to the best of my knowledge and belief, it is true,
correct, and complete.
Signature
Title
Date
For Official Use Only
Employer's contact person
Employer's telephone number
Employer's fax number
Employer's email address
W-3c
Department of the Treasury
Transmittal of Corrected Wage and Tax Statements
Form
(Rev. 11-2015)
Internal Revenue Service
Purpose of Form
When To File
File this form and Copy A of Form(s) W-2c with the Social Security Administration
Use this form to transmit Copy A of the most recent version of Form(s) W-2c,
as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU,
Corrected Wage and Tax Statement. Make a copy of Form W-3c and keep it with
W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your
Copy D (For Employer) of Forms W-2c for your records. File Form W-3c even if
employees as soon as possible.
only one Form W-2c is being filed or if those Forms W-2c are being filed only to
correct an employee’s name and social security number (SSN) or the employer
Where To File
identification number (EIN). See the General Instructions for Forms W-2 and W-3
If you use the U.S. Postal Service, send Forms W-2c and W-3c to the following address:
for information on completing this form.
Social Security Administration
E-Filing
Data Operations Center
P.O. Box 3333
The SSA strongly suggests employers report Form W-3c and Forms W-2c Copy A
electronically instead of on paper. The SSA provides two free e-filing options on its
Wilkes-Barre, PA 18767-3333
Business Services Online (BSO) website:
If you use a carrier other than the U.S. Postal Service, send Forms W-2c and W-3c
• W-2c Online. Use fill-in forms to create, save, print, and submit up to 25 Forms
to the following address:
W-2c at a time to the SSA.
Social Security Administration
• File Upload. Upload wage files to the SSA you have created using payroll or tax
Data Operations Center
software that formats the files according to the SSA’s Specifications for Filing
Attn: W-2c Process
Forms W-2c Electronically (EFW2C).
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
For more information, go to www.socialsecurity.gov/employer. First time filers,
select "Go to Register"; returning filers select "Go To Log In."
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 10164R

Download IRS Form W-3C Transmittal of Corrected Wage and Tax Statements

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IRS Form W-3C Instructions

The IRS provides an official set of specific instructions for Form W‑3C. Filing guidelines are as follows:

  1. File Forms W-3C and W-2C as soon as possible after you discover an error (such as incorrect name, Social Security Number, or amount), and provide Form W-2C to employees as soon as you can.
  2. In the money boxes, enter the total amounts from each box and column on the W-2C Forms that you are sending. If any item on the form shows a dollar amount change and the amount is zero, you must not leave the box blank, but enter "-0-" instead.
  3. If filing either of the two forms on paper, all entries must be completed using dark or black ink in 12-point Courier font, and all copies must be legible to allow proper processing.
  4. When correcting more than one type of Form W-2 (which were mentioned above), make sure you group forms of the same type and send them in separate groups using a separate Form W-3C for each group. In addition, you are required to file a separate form for each kind of employer/payer combination in box c, as well as for every tax year. Do be aware that Forms W-2C and Form W-3C must not be stapled or taped together.

If you send the forms through the U.S. Postal Service, use the following address:

Social Security Administration Direct Operations Center P.O. Box 3333 Wilkes-Barre, PA 18767-3333.

If you use a different carrier, the forms must be sent to the following address:

Social Security Administration Direct Operations Center Attn: W-2c Process 1150 E. Mountain Drive Wilkes-Barre, PA 18702-7997.

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