What Is the Difference Between Form W-2 and Form W-2c?

A Form W-2 reports an employee's wages and withholding for the year. A Form W-2c corrects a Form W-2 that has already been submitted, and a Form W-3c must be filed whenever you file a Form W-2c.

The three forms at a glance

Who must file a Form W-2

The Internal Revenue Service (IRS) states that every employer engaged in a trade or business who pays remuneration, including noncash payments of $600 or more for the year (all amounts if any income, Social Security or Medicare tax was withheld) for services performed by an employee, must file a Form W-2 for each employee, even if the employee is related to the employer, from whom:

• Income, Social Security or Medicare tax was withheld.
• Income tax would have been withheld if the employee had claimed no more than one withholding allowance, or had not claimed exemption from withholding on Form W-4, Employee's Withholding Allowance Certificate.

When to file Form W-2c and Form W-3c

• When a correction to a Form W-2 is needed and the W-2 has already been submitted, a Form W-2c must be filed.
• According to the Social Security Administration (SSA), Form W-2c should be filed as soon as possible after an error is discovered.
• The employee should also receive a Form W-2c.
• A Form W-3c should be filed whenever you file a Form W-2c, even if you are only filing the W-2c to correct an employee's name or Social Security Number (SSN).
• If you file 250 or more W-2cs during a calendar year, you must file them electronically with the SSA. Submitters must follow the SSA formatting specifications.

Corrections to state and local boxes only

Important: If your only changes to the original W-2 are to the state and local data, do not send Copy A of Form W-2c or Form W-3c to the SSA. Send the necessary forms to the appropriate state or local agency instead. Employees should still receive a copy of Form W-2c for their records and tax purposes.

Resources

• SSA W-2c-W-3c Helpful Hints
• General Instructions for Forms W-2 and W-3
• About Form W-2, Wage and Tax Statement
• IRS video on Form W-2c and corrected wage and tax information

Frequently asked questions

What is the difference between a W-2 and a W-2c?

A Form W-2 is the original wage and tax statement an employer files for an employee. A Form W-2c is the corrected version, filed when a correction is needed to a Form W-2 that has already been submitted.

When do I have to file a W-2 for an employee?

The IRS states that every employer engaged in a trade or business who pays remuneration, including noncash payments, of $600 or more for the year must file a Form W-2 for each employee, even if the employee is related to the employer. A W-2 is required for any amount if income, Social Security, or Medicare tax was withheld, or if income tax would have been withheld had the employee not claimed more than one withholding allowance or claimed exemption from withholding on Form W-4.

How soon should a Form W-2c be filed?

According to the Social Security Administration, Form W-2c should be filed as soon as possible after an error is discovered. The employee should also receive a copy of the Form W-2c.

Do I need to file a W-3c with a W-2c?

Yes. A Form W-3c should be filed whenever you file a Form W-2c, even if the only correction is to an employee's name or Social Security Number.

Do I send a W-2c to the SSA if only the state and local boxes changed?

No. If your only changes to the original W-2 are to the state and local data, do not send Copy A of Form W-2c or Form W-3c to the SSA. Send the necessary forms to the appropriate state or local agency, and still give the employee a copy of the Form W-2c for their records.