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Instructions for Forms

Department of the Treasury

Internal Revenue Service

W-2c and W-3c

(Rev. January 2006)

of Wage and Tax Statements (for Forms W-2AS, W-2GU,

What’s New

W-2CM, and W-2VI).

Where to file Forms W-2c and W-3c. If you use the U.S.

Form W-2c

Postal Service, send Forms W-2c and W-3c to:

Social Security Administration

Elimination of magnetic media as a filing method. The

Data Operations Center

Social Security Administration (SSA) will not accept

P.O. Box 3333

magnetic media submissions after February 28, 2006.

Wilkes-Barre, PA 18767-3333.

Suffix entry, box e. We added a separate entry field to

box e (employee’s name) on Form W-2c for employee suffix

If you use a carrier other than the U.S. Postal

names such as “Jr.” or “Sr.”

Service, send Forms W-2c and W-3c to:

Social Security Administration

Online filing of Forms W-2c and W-3c. File Forms W-2c

Data Operations Center

and W-3c electronically by visiting the SSA’s Employer

Attn: W-2c Process

Reporting Instructions and Information website at

1150 E. Mountain Drive

, selecting “Electronically

Wilkes-Barre, PA 18702-7997.

File Your W-2cs”, and logging into “Business Services

Online.” SSA’s “Create Forms W-2c Online” option allows

Do not send Form W-2, to either of these addresses.

you to create “fill-in” versions of Forms W-2c and Form W-3c

TIP

Instead, see the Instructions for Forms W-2 and W-3.

for filing with the SSA and to print out copies of the forms for

filing with state or local governments, distribution to your

When to file. File Forms W-2c and W-3c as soon as

employees, and for your records.

possible after you discover an error. Also provide Form

Revised title for box c. Box c on Form W-2c is now

W-2c to employees as soon as possible.

Corrected SSN and/or name and must be checked if the

How to file. You may file Forms W-2c and W-3c on paper.

SSN and/or name is being corrected.

Please type all entries using dark or black ink in 12-point

Form W-3c

Courier font, if possible, and make sure all copies are

legible. See the Instructions for Forms W-2 and W-3 for

Checkbox for new Form 944/944-SS. A checkbox in box c

more information.

on Form W-3c for new Form 944 and Form 944-SS has

If any item shows a dollar change and one of the

been added. Form 944 and Form 944-SS are new forms

amounts is zero, enter “-0-.” Do not leave the box blank.

that can be filed instead of Form 941 or Form 941-SS

beginning with calendar year 2006.

Electronic reporting. If you are required to file 250 or more

Forms W-2c during a calendar year, you must file them

Elimination of Section 218 checkbox. The Sec. 218

electronically unless the IRS grants you a waiver. You may

checkbox in box c on Form W-3c has been eliminated. State

request a waiver on Form 8508, Request for Waiver From

and local governments filing Forms W-2c to report Social

Filing Information Returns Electronically/Magnetically.

Security coverage for employees under a section 218

Submit Form 8508 to the IRS at least 45 days before you file

agreement should write Section 218 Agreement in the

Forms W-2c. See Form 8508 for filing information. You may

lower-left corner of box c on Form W-3c.

be charged a penalty if you fail to file electronically when

required.

General Instructions

For purposes of the electronic requirement, only Forms

Purpose of forms. Use Form W-2c to correct errors on

W-2 for the immediate prior year are taken into account.

Forms W-2, W-2AS, W-2GU, W-2CM, W-2VI, or Form W-2c

Also, if an employer must file 200 Forms W-2c for the

filed with the SSA. Also use Form W-2c to provide corrected

immediate prior year in March and then discovers that

Forms W-2, W-2AS, W-2GU, W-2CM, W-2VI, or Form W-2c

another 100 Forms W-2c for the same year must be filed in

to employees.

August, only the 100 Forms W-2c that are filed in August

Corrections reported on Form W-2c may require you to

must be filed electronically.

file Form 941c, Supporting Statement to Correct Information.

Specifications for filing Form W-2c electronically are

See the Form 941c instructions for more information. If an

contained in SSA’s MMREF-2, Magnetic Media Reporting

employee repaid you for wages received in a prior year, also

and Electronic Filing of W-2c Information. You can download

see Repayments on page 2.

MMREF-2 by visiting the SSA website at

Do not use Form W-2c to report back pay. Instead, see

. You can also order a

Pub. 957, Reporting Back Pay and Special Wage Payments

copy of MMREF-2 by calling SSA’s Employer Reporting

to the Social Security Administration, and Form SSA-131,

Branch at 1-800-772-6270.

Employer Report of Special Wage Payments.

If you file fewer than 250 Forms W-2c, they are not

Do not use Form W-2c to correct Form W-2G, Certain

required to be filed electronically; however, doing so will

Gambling Winnings. Instead, see the Instructions for Forms

enhance the timeliness and accuracy of forms processing.

1099, 1098, 5498, and W-2G.

For more information, see Online filing of Forms W-2c and

W-3c above and Online wage reporting on page 2.

Use Form W-3c to send Copy A of Form W-2c to the

SSA. Form W-3c is required to be filed with a single Form

Magnetic media reporting. Magnetic media reporting is

W-2c as well as with multiple Forms W-2c. You may file

available until February 28, 2006. Magnetic media

Form W-3c separately if you are simply correcting your EIN

submissions will not be accepted after this date. Any

on a previously filed Form W-3 or Form W-3SS, Transmittal

magnetic media submissions prior to March 1, 2006, must

Cat. No. 25978H

Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2006 Page 23

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