What You Need To Know About W-2 C’s

February 15, 2023

What is a W-2c?

A W-2c form is an IRS tax document used to correct or amend a W-2. It is also called a Corrected Wage and Tax Statements Form. A W-2 needs to be amended with a W-2c when an error is made when reporting employee income. Typical errors found on W-2s include incorrect names, amounts, or Social Security numbers.

A W-2c can be used to correct forms that were given to employees and were filed with the Social Security Administration.

Corrections on a W-2 need to be corrected on Form W-2c after they were filed with the SSA. The Form W-2c is used to correct such errors as:

  • An incorrect name of an employee
  • A wrong Social Security number
  • An incorrect address of an employee
  • An incorrect tax year
  • An incorrect amount of an employee’s earnings or tax withholdings
  • Accidentally filing two forms for an employee under an EIN when only one filing was necessary.

When to Submit Form W-2c

Form W-2c should be submitted immediately after discovering the mistake on Form W-2. When sending Form W-2c to the Social Security Administration, Form W-3c, the proper transmittal form, must also be filed.

Potential Penalties

Penalties may be applied for filing a W-2 that has incorrect information. 

Important Details To Know When Filing A W-2c

  • Enter $0.00 in the right box if that is the result of your correction.
  • Confirm that you reported the correct EIN.

How To Complete W-2C’s Using Aatrix

If a filing has been submitted with an error, re-open the W-2/1099 Preparer from your payroll or accounting software by following the steps below:

  1. Access the history of the filing to process any corrections; this can be done one of two (2) ways:
    • (1) Select the report from the”Form Selection” window.
    • (2) Choose the existing reports or form type”History” or “Existing Reports”
  2. Select “OK,””Accept,””Next,””Generate,” or “Process.” 
  3. The “Open Reports” window will appear. Select the Record Copy of the W-2/W-3 or 1099 filing for the appropriate year.
  4. You will see the status of “Record” under the “Status” column. 
  5. Once the Record Copy is selected, choose “Edit.”
  6. Select ”Correct Completed”, then “Next”, make the changes, and resubmit the filing.

For Complete Instructions, click here.