Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 25
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33If you discover an error on Form W-2 after you issue it
However, state, local, and federal government
to your employee but before you send it to the SSA, check
employers who are preparing corrections for Medicare
the “Void” box at the top of the incorrect Form W-2 on
Qualified Government Employment (MQGE) employees
Copy A. Prepare a new Form W-2 with the correct
also must follow the instructions in the Caution for state,
information, and send Copy A to the SSA. Write
local, and federal government employers in the Specific
“CORRECTED” on the employee's new copies (B, C, and
Instructions for Form W-2c.
2), and furnish them to the employee. If the “Void” Form
Correcting more than one kind of form. You must use
W-2 is on a page with a correct Form W-2, send the entire
a separate Form W-3c for each type of Form W-2 (Forms
page to the SSA. The “Void” form will not be processed.
W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c) being
Do not write “CORRECTED” on Copy A of Form W-2.
corrected. You also must use a separate Form W-3c for
If you are making a correction for previously filed Forms
each kind of payer/employer combination in box c. If you
941, 941-SS, 943, 944, or CT-1, use the corresponding
are correcting more than one kind of form, please group
“X” forms, such as Forms 941-X, 943-X, 944-X, or CT-1X
forms of the same kind of payer/employer combination,
for the return period in which you found the error. See
and send them in separate groups.
section 13 of Pub. 15 (Circular E) and the Instructions for
Employee's incorrect address on Form W-2. If you
Form CT-1X for more details. If you are making
filed a Form W-2 with the SSA that reported an incorrect
corrections to a previously filed Schedule H (Form 1040),
address for the employee, but all other information on the
see Pub. 926. Issue the employee a Form W-2c if the
Form W-2 was correct, do not file Form W-2c with the
error discovered was for the prior year.
SSA merely to correct the address.
Correcting an employee's name and/or SSN only. If
However, if the address was incorrect on the Form W-2
you are correcting only an employee's name and/or SSN,
furnished to the employee, you must do one of the
complete Form W-2c boxes d through i. Do not complete
following.
boxes 1 through 20. Advise your employee to correct the
Issue a new, corrected Form W-2 to the employee that
SSN and/or name on his or her original Form W-2.
includes the new address. Indicate “REISSUED
If your employee is given a new social security card
STATEMENT” on the new copies. Do not send Copy A of
following an adjustment to his or her resident status that
Form W-2 to the SSA.
shows a different name or SSN, file a Form W-2c for the
Issue a Form W-2c to the employee that shows the
most current year only.
correct address in box i and all other correct information.
Do not send Copy A of Form W-2c to the SSA.
Correcting an employee's name and SSN if the SSN
Reissue the Form W-2 with the incorrect address to the
was reported as blanks or zeros and the employee
employee in an envelope showing the correct address or
name was reported as blanks. If you need to correct an
otherwise deliver it to the employee.
employee's name and SSN, and the SSN was reported as
blanks or zeros and the employee's name was reported
Two Forms W-2 were filed under the same EIN, but
as blanks, do not use Form W-2c to report the corrections.
only one should have been filed.
You must contact the SSA at 1-800-772-6270 for
Example. Two Forms W-2 were submitted for Mary
instructions.
Smith under the same EIN for the same tax year. One
Correcting an incorrect tax year and/or EIN incorrect-
Form W-2 correctly reported social security wages of
ly reported on Form W-2 or Form W-3. To correct an
$20,000. The other Form W-2 incorrectly reported social
incorrect tax year and/or EIN on a previously submitted
security wages of $30,000. There are two ways to correct
Form W-2 or Form W-3, you must prepare two sets of
this situation.
Forms W-2c and W-3c.
File a Form W-3c along with one Form W-2c, entering
Prepare one Form W-3c along with a Form W-2c for
$50,000 in box 3 under “Previously reported” and $20,000
each affected employee. On the Form W-3c, enter the
in box 3 under “Correct information,” or
incorrect tax year in box a, and the incorrect EIN originally
File a Form W-3c along with one Form W-2c, entering
reported in box h. Enter in the “Previously reported” boxes
$30,000 in box 3 under “Previously reported” and $0.00 in
the money amounts that were on the original Form W-2. In
box 3 under “Correct information.”
the “Correct information” boxes, enter zeros.
Two Forms W-2 were filed under the same EIN, but
Prepare a second Form W-3c along with a second
wages on one were incorrect.
Form W-2c for each affected employee. On the Form
Example. Two Forms W-2 were submitted for Mary
W-3c, enter the correct tax year in box a and/or the
Smith under the same EIN for the same tax year. One
correct EIN in box e. Enter zeros in the “Previously
Form W-2 correctly reported social security wages of
reported” boxes, and enter the correct money amounts in
$20,000. The other Form W-2 incorrectly reported social
the “Correct information” boxes.
security wages of $30,000, whereas $25,000 should have
Correcting more than one Form W-2 for an employee.
been reported. There are two ways to correct this
There are two ways to prepare a correction for an
situation.
employee for whom more than one Form W-2 was filed
File a Form W-3c along with one Form W-2c, entering
under the same EIN for the tax year. You can (1) consider
$50,000 in box 3 under “Previously reported” and $45,000
all the Forms W-2 when determining the amounts to enter
in box 3 under “Correct information,” or
on Form W-2c or (2) file a single Form W-2c to correct
File a Form W-3c along with one Form W-2c, entering
only the incorrect Form W-2.
$30,000 in box 3 under “Previously reported” and $25,000
in box 3 under “Correct information.”
-25-
General Instructions for Forms W-2 and W-3 (2017)
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