Download IRS Form W-3C Transmittal of Corrected Wage and Tax Statements
IRS Form W-3C Instructions
The IRS provides an official set of specific instructions for Form W‑3C. Filing guidelines are as follows:
- 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.
- 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.
- 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.
- 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.