Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 26
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33CAUTION for state, local, or federal government
Specific Instructions for Form W-2c
employers below.
Box 2—Federal income tax withheld. Use this box only
Box a—Employer's name, address, and ZIP code.
to make corrections because of an administrative error.
This entry should be the same as shown on your Forms
(An administrative error occurs only if the amount you
941, 941-SS, 943, 944, CT-1, or Schedule H (Form 1040).
entered in box 2 of the incorrect Form W-2 was not the
Box b—Employer's Federal EIN. Show the correct nine
amount you actually withheld.) If you are correcting Forms
digit EIN assigned to you by the IRS in the format
W-2AS, W-2CM, W-2GU, or W-2VI, box 2 is for income
00-0000000.
tax withheld for the applicable U.S. possession.
Box c—Tax year/Form corrected. If you are correcting
Boxes 5 and 6. Complete these boxes to correct
Form W-2, enter all four digits of the year of the form you
Medicare wages and tips and Medicare tax withheld.
are correcting. If you are correcting Form W-2AS, W-2CM,
(Exception—do not correct Additional Medicare Tax
W-2GU, W-2VI, or W-2c, enter all four digits of the year
withheld unless you need to correct an administrative
you are correcting, and also enter “AS,” “CM,” “GU,” “VI,”
error. An administrative error occurs only if the amount
or “c” to designate the form you are correcting. For
you entered in box 6 of the incorrect Form W-2 is not the
example, “2015” and “GU” shows that you are correcting a
amount you actually withheld.) State, local, or federal
2015 Form W-2GU.
government employers also should use these boxes to
correct MQGE wages. Box 5 must equal or exceed the
Box d—Employee's correct SSN. You must enter the
sum of boxes 3 and 7.
employee's correct SSN even if it was correct on the
original Form W-2. If you are correcting an employee's
A state, local, or federal government employer
SSN, you also must complete boxes e through i.
correcting only social security wages and/or social
!
Box e—Corrected SSN and/or name. Check this box
security tips (boxes 3 and/or 7) for an MQGE
CAUTION
only if you are correcting the employee’s SSN, name, or
employee also must complete Medicare wages and tips in
both SSN and name. You also must complete boxes d
box 5. Enter the total Medicare wages and tips, including
and f through i.
MQGE-only wages, even if there is no change to the total
Medicare wages and tips previously reported.
Box f—Employee's previously reported SSN.
Complete this box if you are correcting an employee’s
Boxes 8, 10, and 11. Use these boxes to correct
previously reported incorrect SSN and/or name. If the
allocated tips, dependent care benefits, or deferrals and
previous SSN was reported as blanks or not available,
distributions relating to nonqualified plans.
then box f should be all zeroes.
Box 12—Codes. Complete these boxes to correct any of
Box g—Employee's previously reported name.
the coded items shown on Forms W-2. Examples include
Complete this box if you are correcting an employee’s
uncollected social security and/or Medicare taxes on tips,
previously reported incorrect SSN and/or name. You must
taxable cost of group-term life insurance coverage over
enter the employee’s previously reported full name in box
$50,000, elective deferrals (codes D through H, S, Y, AA,
g exactly as it was previously reported. If the previous
BB, and EE), sick pay not includible as income, and
reported name was reported as blanks or not available,
employee business expenses. See Box 12—Codes in
then box g should be all blanks.
Specific Instructions for Form W-2 for the proper format to
For boxes f and g, if both the previous SSN and
use in reporting coded items from box 12 of Forms W-2.
the previous name were reported as blanks, do
!
Employers should enter both the code and dollar
not use Form W-2c. Contact the SSA at
amount for both fields on Form W-2c.
CAUTION
1-800-772-6270.
If a single Form W-2c does not provide enough blank
spaces for corrections, use additional Forms W-2c.
Box h—Employee's first name and initial, Last name,
Suff. Always enter the employee's correct name. See
Box 13. Check the boxes in box 13, under “Previously
Boxes e and f—Employee's name and address for name
reported,” as they were checked on the original Form
formatting information.
W-2. Under “Correct information,” check them as they
should have been checked. For example, if you checked
Box i—Employee's address and ZIP code. Always
the “Retirement plan” box on the original Form W-2 by
enter the employee’s correct address. See Boxes e and
mistake, check the “Retirement plan” checkbox in box 13
f—Employee’s name and address for address formatting
under “Previously reported,” but do not check the
information.
“Retirement plan” checkbox in box 13 under “Correct
You must enter the employee's full name in boxes
information.”
g and h.
!
Box 14. Use this box to correct items reported in box 14
CAUTION
of the original Form W-2 or on a prior Form W-2c. If
Boxes 1 through 20. For the items you are changing,
possible, complete box 14 on Copies B, C, 1, and 2 of
enter under “Previously reported” the amount reported on
Form W-2c only, not on Copy A.
the original Form W-2 or on a prior Form W-2c. Enter
Boxes 15 through 20—State/local taxes. If your only
under “Correct information” the correct amount.
changes to the original Form W-2 are to state or local
Do not make an entry in any of these boxes on Copy A
data, do not send Copy A of Form W-2c to the SSA.
unless you are making a change. However, see the
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General Instructions for Forms W-2 and W-3 (2017)
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