Form W-2c, Corrected Wage and Tax Statement, is what an employer files to fix a mistake on a Form W-2 that has already gone to the Social Security Administration, and to give the employee a corrected copy. The IRS says to file it as soon as possible after you find the error, always with Form W-3c, and if you had to e-file the original W-2 you must e-file the correction too.
You'll see it searched as W2c as well. It's the same form. The current version was released in January 2026 (Rev. 1-2026), with box 14 split into 14a for other information and 14b for the Treasury Tipped Occupation Code.
Do you need a W-2c? Three common cases
| The mistake | What to do |
|---|---|
| You spotted it before the W-2 went to the SSA | Don't use a W-2c. Tick VOID on the incorrect Copy A, prepare a new W-2, send Copy A to the SSA and mark the employee's copies CORRECTED. |
| Wrong wages, withholding, name or SSN after filing | File Form W-2c with Form W-3c and give the employee their copy. |
| Only the employee's address was wrong | Don't file with the SSA. Either reissue the W-2 marked REISSUED STATEMENT or give the employee a W-2c with the correct address, without sending Copy A. |
If an employee gets a new Social Security card after a name change, or a new number after a change in work status, you correct the most recently filed W-2. You don't have to go back over earlier years that used the old name and number.
When a W-2c means more work
A change on a W-2c often means the employment tax return for that year was wrong too. The instructions point you to the matching X form: Form 941-X for a quarterly Form 941, Form 944-X, Form 943-X, or Form CT-1X. Don't use a W-2c to report back pay (that's Pub. 957 and Form SSA-131) or to correct Form W-2G for gambling winnings.
E-file or paper?
- If you were required to e-file the original W-2, you must e-file any W-2c that corrects it.
- If you were allowed to file the original on paper and did, you file the W-2c on paper.
- The e-file requirement for W-2s kicks in at 10 information returns in total, counting W-2s and other returns such as 1099s together.
- The SSA's Business Services Online (BSO) lets you create, save, print and submit W-2c forms online for the current year and prior years, under the Forms W-2c/W-3c Online tab.
- If you gave employees their original W-2 electronically, you generally have to give the W-2c electronically too.
How to complete Form W-2c, step by step
- Use the current revision of Form W-2c and Form W-3c.
- Box c: enter the tax year and form you're correcting.
- Boxes d to f: the employee's correct SSN, any corrected name or SSN, and the SSN previously reported.
- For each box you're changing, enter the amount previously reported and the correct amount. If one of the amounts is zero, enter -0-; the instructions say not to leave the box blank.
- On paper, use dark or black ink, ideally 12-point Courier, so every copy is legible.
- Complete Form W-3c. File it every time you file a W-2c, even if you're only correcting a name or SSN.
- Send Copy A to the SSA (the Wilkes-Barre addresses in the instructions, never the normal W-2 address), give the employee their copies and keep yours.
If your payroll software files W-2s for you, check whether corrections are included or charged separately before the year-end rush.
Where to send paper Forms W-2c and W-3c
Paper corrections go to a different address from normal W-2s. By US Postal Service (other than Certified Mail), send them to the Social Security Administration, Direct Operations Center, P.O. Box 3333, Wilkes-Barre, PA 18767-3333. By Certified Mail or an IRS-designated private delivery service, use Direct Operations Center, Attn: W-2c Process, 1150 E. Mountain Drive, Wilkes-Barre, PA 18702-7997. The instructions warn you not to send ordinary W-2s to either address. Employers generally have to sign Form W-3c themselves, following the same rules as for Form W-3.
If the incorrect W-2 you're voiding sits on a page with a correct one, send the whole page to the SSA. The VOID form won't be processed, and you don't write CORRECTED on Copy A.
Why it matters for the employee
Employees file their own return from the W-2, so a wrong one can leave them with the wrong figures on their return. The IRS instructions put the timing simply: file the W-2c and give it to the employee as soon as possible after you discover the error. If a corrected form comes back undeliverable, the instructions say to treat it as you would an undeliverable W-2.
The verdict
The cheapest W-2 correction is the one you make before filing: void it and send a new W-2. After filing, a W-2c is simple if you only touch the boxes that changed, always include the W-3c and check whether your quarterly returns now need a 941-X. And don't file a W-2c with the SSA for an address change. The instructions are clear that you shouldn't.
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Frequently asked questions
What is Form W-2c?
It's the Corrected Wage and Tax Statement employers use to correct errors on a W-2 already filed with the SSA and to give employees a corrected copy.
When should I file Form W-2c?
As soon as possible after you discover the error, and give the employee their copy as soon as possible too.
Do I need Form W-3c?
Yes. You file Form W-3c every time you send one or more Forms W-2c to the SSA.
Do I need a W-2c for a wrong address?
Not with the SSA. Reissue the W-2 marked REISSUED STATEMENT, or give the employee a W-2c with the right address without sending Copy A to the SSA.
Must I e-file Form W-2c?
If you were required to e-file the original W-2, yes. If you filed the original on paper because you were allowed to, file the correction on paper.
Is W2c the same as W-2c?
Yes. It's the same IRS form, often searched without the hyphen.
Where do I mail Form W-2c?
Paper Forms W-2c and W-3c go to the SSA's Direct Operations Center in Wilkes-Barre, Pennsylvania, at the addresses in the IRS instructions, not to the normal W-2 address.
