Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 24
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333. Social security and Medicare taxes (boxes 4 and 6).
Social Security Administration
The amounts shown on the four quarterly Forms 941 or
Direct Operations Center
941-SS (or annual Forms 943, 944, or Schedule H (Form
P.O. Box 3333
1040)), including current year adjustments, should be
Wilkes-Barre, PA 18767-3333
approximately twice the amounts shown on Form W-3.
If you use a carrier other than the U.S. Postal
Amounts reported on Forms W-2 and W-3, and Forms
Service, send Forms W-2c and W-3c to:
941, 941-SS, 943, 944, CT-1, or Schedule H (Form 1040)
may not match for valid reasons. If they do not match, you
Social Security Administration
should determine that the reasons are valid. Retain your
Direct Operations Center
reconciliation information in case you receive inquiries
Attn: W-2c Process
from the IRS or the SSA.
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
General Instructions for Forms W-2c
and W-3c
See Pub. 15 (Circular E) for a list of IRS-designated
private delivery services.
Applicable forms. Use with the current version of Form
Do not send Forms W-2, W-2AS, W-2CM,
W-2c and the current version of Form W-3c.
W-2GU, or W-2VI to either of these addresses.
TIP
Instead, see Where to file paper Forms W-2 and
Purpose of forms. Use Form W-2c to correct errors on
W-3.
Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c
filed with the SSA. Also use Form W-2c to provide
When to file. File Forms W-2c and W-3c as soon as
corrected Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI,
possible after you discover an error. Also provide Form
or W-2c to employees.
W-2c to employees as soon as possible.
Corrections reported on Form W-2c may require you to
make corrections to your previously filed employment tax
How to complete. If you file Forms W-2c and W-3c on
returns using the corresponding “X” form, such as Form
paper, make all entries using dark or black ink in 12-point
941-X, Adjusted Employer's QUARTERLY Federal Tax
Courier font, if possible, and make sure all copies are
Return or Claim for Refund; Form 943-X, Adjusted
legible. See How to complete Form W-2.
Employer's Annual Federal Tax Return for Agricultural
If any item shows a change in the dollar amount and
Employees or Claim for Refund; Form 944-X, Adjusted
one of the amounts is zero, enter “-0-.” Do not leave the
Employer's ANNUAL Federal Tax Return or Claim for
box blank.
Refund; or Form CT-1X, Adjusted Employer's Annual
Who may sign Form W-3c. Generally, employers must
Railroad Retirement Tax Return or Claim for Refund. See
sign Form W-3c. See Who may sign Form W-3.
section 13 of Pub. 15 (Circular E) and the Instructions for
Form CT-1X for more information. If you are making
Special Situations for Forms W-2c
corrections to a previously filed Schedule H (Form 1040),
see Pub. 926, Household Employer's Tax Guide. If an
and W-3c
employee repaid you for wages received in a prior year,
also see Repayments.
Undeliverable Forms W-2c. See Undeliverable Forms
W-2.
Do not use Form W-2c to report corrections to back
pay. Instead, see Pub. 957, Reporting Back Pay and
Correcting Forms W-2 and W-3
Special Wage Payments to the Social Security
Administration, and Form SSA-131, Employer Report of
Corrections. Use the current version of Form W-2c to
Special Wage Payments.
correct errors (such as incorrect name, SSN, or amount)
Do not use Form W-2c to correct Form W-2G, Certain
on a previously filed Form W-2 or Form W-2c. File Copy A
Gambling Winnings. Instead, see the General Instructions
of Form W-2c with the SSA. To e-file your corrections, see
for Certain Information Returns for the current reporting
Correcting wage reports.
year.
If the SSA issues your employee a replacement card
Use Form W-3c to send Copy A of Form W-2c to the
after a name change, or a new card with a different social
SSA. Always file Form W-3c when submitting one or more
security number after a change in alien work status, file a
Form W-2c to correct the name/SSN reported on the most
Forms W-2c.
recently filed Form W-2. It is not necessary to correct the
E-filing Forms W-2c and W-3c. The SSA encourages
prior years if the previous name and number were used
all employers to e-file using its secure BSO website.
for the years prior to the most recently filed Form W-2.
E-filing can save you effort and helps ensure accuracy.
File Form W-3c whenever you file a Form W-2c with the
See E-filing.
SSA, even if you are only filing a Form W-2c to correct an
Where to file paper Forms W-2c and W-3c. If you use
employee's name or SSN. However, see Employee's
the U.S. Postal Service, send Forms W-2c and W-3c to:
incorrect address on Form W-2, later, for information on
correcting an employee's address. See Correcting an
incorrect tax year and/or EIN incorrectly reported on Form
W-2 or Form W-3, later, if an error was made on a
previously filed Form W-3.
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General Instructions for Forms W-2 and W-3 (2017)
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