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address and you use a P.O. box, show the P.O. box number

Box h — Employer’s incorrect Federal EIN. Your correct

instead of the street address.

number must appear in box e. Make an entry here only if

the number on the original form was incorrect.

The IRS will not use Form W-3c to update your

Box i — Incorrect establishment number. You may use

TIP

address of record. If you wish to change your

this box to correct an establishment number.

address, file Form 8822. To get this or any other IRS

Box j — Employer’s incorrect state ID number. Use this

form, call 1-800-TAX-FORM (1-800-829-3676) or visit the

box to make any corrections to your previously reported

IRS website at

state ID number.

Box c — Kind of Payer. Check the applicable box. If your

Boxes 1 – 12 and 14. Enter the totals of each box and each

previous Form W-3 or Form W-3SS was checked

column from Forms W-2c. For box 12, enter only the total of

incorrectly, report your prior, incorrect payer type in the

codes D through H, S, Y, AA, and BB.

“Explain decreases here:” area below box 19.

Boxes 16 – 19. If your only changes to the Forms W-2c and

941/941-SS. Check this box if you file Form 941 or Form

W-3c are to the state and local data, do not send either

941-SS and no other category (except “Third-party sick

Copy A of Form W-2c or Form W-3c to the SSA. Just send

pay,” if applicable) applies.

the forms to the appropriate state or local agency. Furnish

Military. Check this box if you are a military employer

copies of Form W-2c to your employees.

correcting Forms W-2 for members of the uniformed

Explain decreases here. Explain any decreases to

services.

amounts “Previously reported.” Also report here any

943. Check this box if you file Form 943 and you are

previous, incorrect entry in box c, “Kind of Payer.” Enclose

correcting Forms W-2 for agricultural employees. For

(but do not attach) additional sheets explaining your

nonagricultural employees, send Forms W-2c with a

decreases, if necessary.

separate Form W-3c, generally with the 941/941-SS box

Signature. Sign and date the form. Also enter your title,

checked.

phone number, and the name of a person to contact. If you

944/944-SS. Check this box if you file new Form 944 or

have a fax number and/or email address, enter them. If you

Form 944-SS and no other category (except “Third-party

are not the employer, see Who may sign Form W-3c on

sick pay,” if applicable) applies. Form 944 and Form 944-SS

page 2.

are new forms that can be filed instead of Form 941 or Form

941-SS beginning with calendar year 2006.

CT-1. Check this box if you are a railroad employer

Privacy Act and Paperwork Reduction Act Notice. We

correcting Forms W-2 for employees covered under the

ask for the information on Forms W-2c and W-3c to carry

Railroad Retirement Tax Act (RRTA). If you also have to

out the Internal Revenue laws of the United States. We

correct forms of employees who are subject to social

need it to figure and collect the right amount of tax. Section

security and Medicare taxes, complete a separate

6051 of the Internal Revenue Code and its regulations

Form W-3c with the “941/941-SS” box or “944/944-SS” box

require you to furnish wage and tax statements to

checked instead.

employees and to the Social Security Administration.

Section 6109 of the Code requires you to provide your

Hshld. emp. Check this box if you are a household

employer identification number. If you fail to provide this

employer correcting Forms W-2 for household employees

information in a timely manner, you may be liable for

and you file Schedule H (Form 1040) (or Form 942 before

penalties and interest.

1995). If you also have to correct forms of employees who

are not household employees, complete a separate

You are not required to provide the information requested

Form W-3c.

on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number. Books

Medicare govt. emp. Check this box if you are a U.S.,

or records relating to a form or its instructions must be

state, or local agency filing corrections for employees

retained as long as their contents may become material in

subject only to Medicare taxes.

the administration of any Internal Revenue law.

Third-party sick pay. Check this box and another box

Generally, tax returns and return information are

such as the “941/941-SS” box if you are a third-party sick

confidential, as required by section 6103. However, section

pay payer (or are an employer reporting sick pay payments

6103 allows or requires the Internal Revenue Service to

made by a third party) correcting Forms W-2 and the

disclose or give the information shown on your return to

“Third-party sick pay” box in box 13 of Form W-2c under

others as described in the Code. For example, we may

“Correct information” is checked. File a single Form W-3c

disclose your tax information to the Department of Justice

for the regular and “Third-party sick pay” Forms W-2c.

for civil and/or criminal litigation, and to cities, states, and

Box d — Number of Forms W-2c. Show the number of

the District of Columbia for use in administrating their tax

individual Forms W-2c filed with this Form W-3c or enter

laws. We may also disclose this information to other

“-0-” if you are correcting only a previously filed Form W-3 or

countries under a tax treaty, to federal and state agencies to

Form W-3SS.

enforce federal nontax criminal laws, or to federal law

Box e — Employer’s Federal EIN. Enter the correct

enforcement and intelligence agencies to combat terrorism.

number assigned to you by the IRS in the following format:

The time needed to complete and file these forms will

00-0000000. If you are correcting your EIN, enter the

vary depending on individual circumstances. The estimated

incorrect EIN you used in box h.

average times are: Form W-2c — 40 minutes; Form W-3c —

Box f — Establishment number. You may use this box to

51 minutes. If you have comments concerning the accuracy

identify separate establishments in your business. You may

of these time estimates or suggestions for making these

file a separate Form W-3c, with Forms W-2c, for each

forms simpler, we would be happy to hear from you. You

establishment or you may use a single Form W-3c for all

can write to the Internal Revenue Service, Tax Products

Forms W-2c. You do not have to complete this item; it is

Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111

optional.

Constitution Ave. NW, IR-6406, Washington, DC 20224. Do

Box g — Employer’s state ID number. You are not

not send these tax forms to this address. Instead, see

required to complete this box. This number is assigned by

Where to file Forms W-2c and W-3c on page 1.

the individual state where your business is located.

However, you may want to complete this item if you use

copies of this form for your state returns.

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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 26

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