Looking for a W2 Form Templates? Download it for free!

be on 3.5 inch diskette only. See SSA’s MMREF-2 for

Form W-2c reporting the money amounts (showing zeros in

magnetic media information.

the “Previously reported” columns) in the correct year or with

the correct EIN.

Who may sign Form W-3c. Generally, employers must

sign Form W-3c. However, the transmitter or sender

Employee’s incorrect address on Form W-2. If you filed a

(including a service bureau, reporting agent, paying agent,

Form W-2 with the SSA showing an incorrect address for

or disbursing agent) may sign Form W-3c (or use its PIN on

the employee but all other information on the Form W-2 is

electronic filings) for the employer or payer only if the

correct, do not file Form W-2c with the SSA merely to

sender:

correct the address.

•

Is authorized to sign by an agency agreement (either oral,

However, if the address was incorrect on the Form W-2

written, or implied) that is valid under state law and

furnished to the employee, you must do one of the

•

Writes “For (name of payer)” next to the signature.

following:

•

Even though an authorized sender signs for the payer,

Issue a new, corrected Form W-2 to the employee

the payer still has the responsibility for making sure the

including the new address. Indicate “REISSUED

Form W-3c and attachments are filed correctly and timely.

STATEMENT” on the new copies. Do not send Copy A to

The payer is subject to any penalties that result from not

the SSA.

•

complying with these requirements.

Issue a Form W-2c to the employee showing the correct

address in box f and all other correct information. Do not

Online wage reporting. Using a personal computer and a

send Copy A to the SSA.

modem, you can access SSA’s Business Services Online

•

Mail the Form W-2 with the incorrect address to the

(BSO) to electronically report wage data. To obtain

employee in an envelope showing the correct address or

information regarding filing wage data electronically with

otherwise deliver it to the employee.

SSA or to access BSO, visit the SSA’s Employer Reporting

Instructions and Information website at

Correcting more than one Form W-2 for an employee.

Call the SSA at

There are two ways to prepare a correction for an employee

1-888-772-2970 if you experience problems using any of the

who received more than one Form W-2 under the same

services within BSO.

employer identification number (EIN) for the tax year. You

The website includes information on electronic filing,

can (a) consider all the Forms W-2 when determining the

amounts to enter on Form W-2c as shown in Example 1

some IRS and SSA publications, and general topics of

below, or (b) file a single Form W-2c to correct only the

interest about wage reporting. You can also use BSO to ask

questions about wage reporting.

incorrect Form W-2 as shown in Example 2 below. However,

state, local, and federal government employers who are

Substitute forms. If you are not using the official IRS form

preparing corrections for Medicare Qualified Government

to furnish Form W-2c to employees or to file with the SSA,

Employment (MQGE) employees must also follow the

you may use an acceptable substitute form that complies

instructions in the CAUTION under Boxes 5 and 6 on

with the rules in Pub. 1223, General Rules and

page 3.

Specifications for Substitute Forms W-2c and W-3c. Pub.

1223 is a revenue procedure that explains the requirements

Example 1. Mary Smith received two Forms W-2 for tax

for format and content of substitute Forms W-2c and W-3c.

year 2005 under the same EIN. One form incorrectly

Your substitute forms must comply with the

reported social security wages of $30,000 and the second

requirements in Pub. 1223.

correctly reported social security wages of $20,000. A single

Form W-2c filed to change the $30,000 to $25,000 (correct

Special Situations

amount) would show $50,000 in box 3 under “Previously

reported” and $45,000 in box 3 under “Correct information.”

Correcting more than one kind of form. You must use a

Example 2. The facts are the same as in the first

separate Form W-3c for each type of Form W-2 (that is,

example. However, you may choose to correct only the

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

incorrect Form W-2 by filing a Form W-2c that shows

W-2c) being corrected. You must also use a separate Form

$30,000 in box 3 under “Previously reported” and $25,000 in

W-3c for each kind of payer in box c (unless the second

box 3 under “Correct information.”

checked box is the “Third-party sick pay” indicator). If you

are correcting more than one kind of form, please group

Repayments. If an employee repays you for wages

forms of the same kind of payer, and send them in separate

received in error in a prior year, file Form W-2c to correct

groups.

only social security and Medicare wages and tax. Do not

correct wages reported in box 1 for the amount paid in error.

Correcting an employee’s name and/or SSN only. If you

Report an adjustment on Form 941, Employer’s

are correcting only an employee’s name and/or SSN,

QUARTERLY Federal Tax Return (or 941-SS, 943, 944, or

complete Form W-2c through box i, as appropriate. Be sure

CT-1) for the period during which the repayment was made

to report the employee’s previously reported incorrect SSN

to recover the social security and Medicare taxes. Instead of

in box h and/or incorrect name in box i. Do not complete

making an adjustment on Form 941 (or 941-SS, 943, 944, or

boxes 1 through 20. Advise your employee to correct the

CT-1) you may file a claim for these taxes using Form 843,

SSN and/or name on his or her original Form W-2.

Claim for Refund and Request for Abatement. You may not

If your employee is given a new social security card

make an adjustment for income tax withholding because the

following an adjustment to his or her resident status that

wages were paid in a prior year.

shows a different name or SSN, file a Form W-2c for the

most current year only.

Please tell your employee that the wages paid in

TIP

error in a prior year remain taxable to him or her for

Correcting an employee’s name and SSN if the SSN was

that year. This is because the employee received

reported as blanks or zeros and the employee name

and had use of those funds during that year. The employee

was reported as blanks. If you need to correct an

is not entitled to file an amended return (Form 1040X,

employee’s name and SSN and the SSN was reported as

Amended, U.S. Individual Income Tax Return) to recover the

blanks or zeros and the employee’s name was reported as

income tax on these wages. Instead, the employee is

blanks, do not use Form W-2c to report the corrections. You

entitled to a deduction (or a credit, in some cases) for the

must contact the SSA at 1-800-772-6270 for instructions.

repaid wages on his or her Form 1040 for the year of

Correcting an incorrect tax year or EIN. To correct an

repayment.

incorrect tax year or EIN on Form W-2, file one Form W-2c

showing the incorrect tax year or EIN and reducing the

Undeliverable Forms W-2c. Keep for 4 years any

previously-reported money amounts to zero and a second

employee copies of Forms W-2c that you tried to deliver but

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Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2006 Page 24

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