IRS Form W-2C 2014 Corrected Wage and Tax Statement

What Is a W-2C Tax Form?

IRS Form W-2C, Corrected Wage and Tax Statements is a document used to correct errors on the forms of the IRS W-2 Series. It was issued by the Internal Revenue Service (IRS). The document was last revised in August 2014. Download the latest version of the fillable W-2C Form through the link below. If you prefer a paper version, you can order it from the IRS.

Form W-2C is mainly used to correct errors on the Form W-2, Wage and Tax Statement. Form W-2 is filled out by the employers to report wages and taxes withheld from these wages. Besides, the corrected wage and tax statement is used to correct errors on the IRS Forms W-2AS, W-2CM, W-2GU, W-2VI, or W-2C. However, do not use this form to make any amendments to the IRS Form W-2G, Certain Gambling Winnings.

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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, call 1-800-TAX-FORM (1-800-829-3676) or
Order Information
Returns and Employer Returns
Online, 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
Reporting Instructions &
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, call 1-800-TAX-FORM (1-800-829-3676) or
Order Information
Returns and Employer Returns
Online, 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
Reporting Instructions &
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 THIS FORM
For Official Use Only
44444
OMB No. 1545-0008
a Employer’s name, address, and ZIP code
c Tax year/Form corrected
d Employee’s correct SSN
/ W-2
Corrected SSN and/or name (Check this box and complete boxes f and/or
e
g if incorrect on form previously filed.)
Complete boxes f and/or g only if incorrect on form previously filed
f Employee’s previously reported SSN
b Employer's Federal EIN
g Employee’s previously reported name
h Employee’s first name and initial
Last name
Suff.
Note. Only complete money fields that are being corrected (exception: for
corrections involving MQGE, see the General Instructions for Forms W-2
and W-3, under Specific Instructions for Form W-2c, boxes 5 and 6).
i Employee’s address and ZIP code
Previously reported
Previously reported
Correct information
Correct information
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
12a See instructions for box 12
12a See instructions for box 12
11 Nonqualified plans
11 Nonqualified plans
C
C
o
o
d
d
e
e
13
13
Statutory
Retirement
Third-party
Statutory
Retirement
Third-party
12b
12b
employee
plan
sick pay
employee
plan
sick pay
C
C
o
o
d
d
e
e
14 Other (see instructions)
14 Other (see instructions)
12c
12c
C
C
o
o
d
d
e
e
12d
12d
C
C
o
o
d
d
e
e
State Correction Information
Previously reported
Correct information
Previously reported
Correct information
15 State
15 State
15 State
15 State
Employer’s state ID number
Employer’s state ID number
Employer’s state ID number
Employer’s state ID number
16 State wages, tips, etc.
16 State wages, tips, etc.
16 State wages, tips, etc.
16 State wages, tips, etc.
17 State income tax
17 State income tax
17 State income tax
17 State income tax
Locality Correction Information
Previously reported
Correct information
Previously reported
Correct information
18 Local wages, tips, etc.
18 Local wages, tips, etc.
18 Local wages, tips, etc.
18 Local wages, tips, etc.
19 Local income tax
19 Local income tax
19 Local income tax
19 Local income tax
20 Locality name
20 Locality name
20 Locality name
20 Locality name
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
Copy A—For Social Security Administration
Department of the Treasury
W-2c
Corrected Wage and Tax Statement
Form
(Rev. 8-2014)
Cat. No. 61437D
Internal Revenue Service
For Official Use Only
44444
OMB No. 1545-0008
a Employer’s name, address, and ZIP code
c Tax year/Form corrected
d Employee’s correct SSN
/ W-2
Corrected SSN and/or name (Check this box and complete boxes f and/or
e
g if incorrect on form previously filed.)
Complete boxes f and/or g only if incorrect on form previously filed
f Employee’s previously reported SSN
b Employer's Federal EIN
g Employee’s previously reported name
h Employee’s first name and initial
Last name
Suff.
Note. Only complete money fields that are being corrected (exception: for
corrections involving MQGE, see the General Instructions for Forms W-2
and W-3, under Specific Instructions for Form W-2c, boxes 5 and 6).
i Employee’s address and ZIP code
Previously reported
Previously reported
Correct information
Correct information
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
12a See instructions for box 12
12a See instructions for box 12
11 Nonqualified plans
11 Nonqualified plans
C
C
o
o
d
d
e
e
13
13
Statutory
Retirement
Third-party
Statutory
Retirement
Third-party
12b
12b
employee
plan
sick pay
employee
plan
sick pay
C
C
o
o
d
d
e
e
14 Other (see instructions)
14 Other (see instructions)
12c
12c
C
C
o
o
d
d
e
e
12d
12d
C
C
o
o
d
d
e
e
State Correction Information
Previously reported
Correct information
Previously reported
Correct information
15 State
15 State
15 State
15 State
Employer’s state ID number
Employer’s state ID number
Employer’s state ID number
Employer’s state ID number
16 State wages, tips, etc.
16 State wages, tips, etc.
16 State wages, tips, etc.
16 State wages, tips, etc.
17 State income tax
17 State income tax
17 State income tax
17 State income tax
Locality Correction Information
Previously reported
Correct information
Previously reported
Correct information
18 Local wages, tips, etc.
18 Local wages, tips, etc.
18 Local wages, tips, etc.
18 Local wages, tips, etc.
19 Local income tax
19 Local income tax
19 Local income tax
19 Local income tax
20 Locality name
20 Locality name
20 Locality name
20 Locality name
Copy 1—State, City, or Local Tax Department
Department of the Treasury
W-2c
Corrected Wage and Tax Statement
Form
(Rev. 8-2014)
Internal Revenue Service
For Official Use Only
Safe, accurate,
Visit the IRS website
44444
FAST! Use
at www.irs.gov.
OMB No. 1545-0008
a Employer’s name, address, and ZIP code
c Tax year/Form corrected
d Employee’s correct SSN
/ W-2
Corrected SSN and/or name (Check this box and complete boxes f and/or
e
g if incorrect on form previously filed.)
Complete boxes f and/or g only if incorrect on form previously filed
f Employee’s previously reported SSN
b Employer's Federal EIN
g Employee’s previously reported name
h Employee’s first name and initial
Last name
Suff.
Note. Only complete money fields that are being corrected (exception: for
corrections involving MQGE, see the General Instructions for Forms W-2
and W-3, under Specific Instructions for Form W-2c, boxes 5 and 6).
i Employee’s address and ZIP code
Previously reported
Previously reported
Correct information
Correct information
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
12a See instructions for box 12
12a See instructions for box 12
11 Nonqualified plans
11 Nonqualified plans
C
C
o
o
d
d
e
e
13
13
Statutory
Retirement
Third-party
Statutory
Retirement
Third-party
12b
12b
employee
plan
sick pay
employee
plan
sick pay
C
C
o
o
d
d
e
e
14 Other (see instructions)
14 Other (see instructions)
12c
12c
C
C
o
o
d
d
e
e
12d
12d
C
C
o
o
d
d
e
e
State Correction Information
Previously reported
Correct information
Previously reported
Correct information
15 State
15 State
15 State
15 State
Employer’s state ID number
Employer’s state ID number
Employer’s state ID number
Employer’s state ID number
16 State wages, tips, etc.
16 State wages, tips, etc.
16 State wages, tips, etc.
16 State wages, tips, etc.
17 State income tax
17 State income tax
17 State income tax
17 State income tax
Locality Correction Information
Previously reported
Correct information
Previously reported
Correct information
18 Local wages, tips, etc.
18 Local wages, tips, etc.
18 Local wages, tips, etc.
18 Local wages, tips, etc.
19 Local income tax
19 Local income tax
19 Local income tax
19 Local income tax
20 Locality name
20 Locality name
20 Locality name
20 Locality name
Copy B—To Be Filed with Employee’s FEDERAL Tax Return
Department of the Treasury
W-2c
Corrected Wage and Tax Statement
Form
(Rev. 8-2014)
Internal Revenue Service
For Official Use Only
Safe, accurate,
Visit the IRS website
44444
FAST! Use
at www.irs.gov.
OMB No. 1545-0008
a Employer’s name, address, and ZIP code
c Tax year/Form corrected
d Employee’s correct SSN
/ W-2
Corrected SSN and/or name (Check this box and complete boxes f and/or
e
g if incorrect on form previously filed.)
Complete boxes f and/or g only if incorrect on form previously filed
f Employee’s previously reported SSN
b Employer's Federal EIN
g Employee’s previously reported name
h Employee’s first name and initial
Last name
Suff.
Note. Only complete money fields that are being corrected (exception: for
corrections involving MQGE, see the General Instructions for Forms W-2
and W-3, under Specific Instructions for Form W-2c, boxes 5 and 6).
i Employee’s address and ZIP code
Previously reported
Previously reported
Correct information
Correct information
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
12a See instructions for box 12
12a See instructions for box 12
11 Nonqualified plans
11 Nonqualified plans
C
C
o
o
d
d
e
e
13
13
Statutory
Retirement
Third-party
Statutory
Retirement
Third-party
12b
12b
employee
plan
sick pay
employee
plan
sick pay
C
C
o
o
d
d
e
e
14 Other (see instructions)
14 Other (see instructions)
12c
12c
C
C
o
o
d
d
e
e
12d
12d
C
C
o
o
d
d
e
e
State Correction Information
Previously reported
Correct information
Previously reported
Correct information
15 State
15 State
15 State
15 State
Employer’s state ID number
Employer’s state ID number
Employer’s state ID number
Employer’s state ID number
16 State wages, tips, etc.
16 State wages, tips, etc.
16 State wages, tips, etc.
16 State wages, tips, etc.
17 State income tax
17 State income tax
17 State income tax
17 State income tax
Locality Correction Information
Previously reported
Correct information
Previously reported
Correct information
18 Local wages, tips, etc.
18 Local wages, tips, etc.
18 Local wages, tips, etc.
18 Local wages, tips, etc.
19 Local income tax
19 Local income tax
19 Local income tax
19 Local income tax
20 Locality name
20 Locality name
20 Locality name
20 Locality name
Copy C—For EMPLOYEE’s RECORDS
Department of the Treasury
W-2c
Corrected Wage and Tax Statement
Form
(Rev. 8-2014)
Internal Revenue Service

Download IRS Form W-2C 2014 Corrected Wage and Tax Statement

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When Are W-2C Due to Employees?

Form W-2C due date is not fixed. Fill it out, provide to your employee, and file with the appropriate government agency (the Social Security Administration (SSA) and state, city, or local tax department) as soon as possible after discovering of an error. Furnish Form W-2C to the employee only if the Copy A of the form is already filed with the SSA. Otherwise, complete a new Form W-2 containing the correct information, file Copy A with the SSA, and write "Corrected" on the copies you furnish to your employee (Copies B, C, and 2).

IRS Form W-2C Instructions

IRS Form W-2C consists of the six copies that are distributed in the same way as copies of Form W-2. Use the following tips to prepare and submit the form properly:

  1. If you need to correct a name or a Social Security number of an employee, fill our boxes D through I only;
  2. Use a separate Form W-3C for each type of the Form W-2 you correct;
  3. Do not file the Form W-2C with the SSA to correct the wrong address. Just issue a corrected Form W-2 with the proper address to the affected employee. The new copies must include the phrase "Reissued Statement". As an alternative, furnish the IRS W-2C Form containing the correct address in block I and all other correct information to the employee but do not send the Copy A to the SSA;
  4. Box C. If you are submitting this document to correct Form W-2, provide all 4 digits of the year you correcting the form. If you wish to amend the information provided on the Forms Form W-2VI, W-2AS, W-2GU, W-2CM, or W-2C, indicate 4 digits to specify the year and the letters "AS," "CM," "GU," "VI," or "C" to specify the form you want to correct;
  5. Box D. Enter the correct SSN of the employee in this box even if it was shown correctly on the form you want to amend;
  6. Box H. Always provide the correct name of the employee as shown on the social security card in this box. If the name does not fit in the box space, indicate the first and middle name initials and enter the full last name;
  7. Box I. Always report the correct address of your employee;
  8. Boxes 1 - 20. These boxes are optional. Do not make any entries unless you want to change previously provided information. In this case, indicate the amount reported on the form you amend in the "Previously Reported" column and the correct amount in the "Correct Information" column;
  9. Boxes 15 - 20. If you change only state and local information, do not submit Copy A to the SSA. Send the copies of the IRS W-2C Form to the appropriate state or local agency and to your employee;
  10. Do not cut, fold, staple, or tape the forms you send.

The IRS has issued the General Instructions for Forms W-2 and W-3 that contain the separate section with the specific detailed instructions for Forms W-2C and W-3C.

How to File a Corrected W-2 Form?

Always use the IRS Form W-3C, Transmittal of Corrected Wage and Tax Statements when submitting Copy A of the Form W-2C to the SSA. The Form W-2C mailing address for sending via the United States Postal Service is as follows: Social Security Administration, Direct Operations Center, P.O. Box 3333, Wilkes-Barre, PA 18767-3333

If you use any other carrier, send the forms to: Social Security Administration, Direct Operations Center, Attn: W-2c Process, 1150 E. Mountain Drive, Wilkes-Barre, PA 18702-7997

File the transmittal of corrected wage and tax statements form, even if you submit W-2C to correct your employee's name or SSN.

You can e-file forms to save your efforts and ensure accuracy. Besides, if you submit 250 or more forms during the calendar year, you must file them electronically.

IRS W-2 Related Forms

The series includes the following documents related to the IRS W-2C Form:

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