Revenue 

Procedure 

2023-39

Reprinted from IR Bulletin 2023-52

Dated December 26, 2023

Publication 1223

General Rules and 

Specifications for Substitute 

Forms W-2c and W-3c

IRS

Department of the Treasury

Internal Revenue Service

Publication 1223 (Rev. 12-2023)

Catalog Number 61278W

www.irs.gov
NOTE. This revenue procedure will be reproduced as the next revision of IRS 

Publication 1223, General Rules and Specifications for Substitute Forms W-2c and 

W-3c.

26 CFR 601.602: Tax forms and instructions. (Also Part I, Sections 6041, 6051, 6071, 

6081, 6091; 1.6041-1, 1.6041-2, 31.6051-1, 31.6051-2, 31.6071(a)-1, 31.6081(a)-1, 

31.6091-1.)

Rev. Proc. 2023-39

TABLE OF CONTENTS

Part 1 – SUBSTITUTE FORMS W-2C AND W-3C

Section 1.1 – Purpose ............................................. 1

Section 1.2 – What's New ........................................... 3

Section 1.3 – Filing Forms W-2c and W-3c Electronically ..................... 4

Section 1.4 – Specifications for Red-Ink Substitute Forms W-2c (Copy A) and 

W-3c Filed With the SSA ................................. 4

Section 1.5 – Specifications for Substitute Black-and-White Forms W-2c (Copy A) 

and W-3c Filed With the SSA .............................. 8

Section 1.6 – Requirements for Substitute Privately Printed Forms W-2c (Copies B, 

C, and 2) Furnished to Employees ........................... 10

Section 1.7 – Instructions for Employers ................................ 12

Section 1.8 – OMB Requirements for Both Red-Ink and Black-and-White Copy A 

and W-3c Substitute Forms ............................... 13

Section 1.9 – Order Forms and Instructions .............................. 14

Section 1.10 – Effect on Other Documents .............................. 14

Section 1.11 – Exhibits ........................................... 14
Part 1

Substitute Forms W-2c and W-3c

Section 1.1 – Purpose

.01 The purpose of this revenue procedure is to state the requirements of the 

Internal Revenue Service (IRS) and the Social Security Administration (SSA) 

regarding the preparation and use of substitute forms for Form W-2c, Corrected 

Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and 

Tax Statements.

.02 The official IRS Form W-2c is a six-part form and the official IRS Form 

W-3c is a one-part form. Red-ink substitute forms that completely conform to 

the specifications contained in this document may be privately printed without 

the prior approval of the IRS or the SSA. Only the substitute black-and-white 

Form (Copy A) and substitute black-and-white W-3c forms need to be 

submitted to the SSA for approval.

Note. Both paper substitute forms filed with the SSA, and those furnished to 

employees, that do not totally conform to these specifications are not acceptable. 

Forms W-2c (Copy A) and Forms W-3c that do not conform may be returned. In 

addition, penalties may be assessed by the IRS.

.03 Substitute red-ink forms should not be submitted to either the IRS or the 

SSA for specific approval. If you are uncertain of any specification and want 

clarification, do the following.

1. Submit a letter to the appropriate address below citing the specification.

2. State your understanding of the specification; enclose an example.

3. Be sure to include your name, complete address, phone number, and, if 

applicable, your email address with your correspondence.

.04 Any questions about the red-ink Form W-2c (Copy A) and Form W-3c, 

should be emailed to substituteforms@irs.gov. Please enter “Substitute Forms” 

on the subject line. Or send your questions to:

Internal Revenue Service

Attn: Substitute Forms Program

SE:W:CAR:MP:P:TP:TP

ATSC

4800 Buford Highway

Mail Stop 061-N

Chamblee, GA 30341

Note. Do not send completed forms to the Substitute Forms Program via email 

or mail as they are unable to process those forms. Any examples/samples of 

substitute forms sent to the Substitute Forms program should not contain 

taxpayer information.

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Any questions about the substitute black-and-white Form W-2c (Copy A) and 

W-3c should be emailed to copy.a.forms@ssa.gov or sent to:

Social Security Administration

Direct Operations Center

Attn: Substitute Black-and-White Copy A Forms, Room 341

1150 E. Mountain Drive

Wilkes-Barre, PA 18702-7997

Do not email or mail completed Forms W-2c (Copy A) to the SSA Substitute 

Black-and-White Copy A Forms address as they are unable to process those 

forms. Submitters should use the address shown on the Form W-3c.

Note. You should receive a response from either the IRS or the SSA within 30 

days.

.05 Some Forms W-2c that include logos, slogans, and advertisements 

(including advertisements for tax preparation software) may be considered as 

suspicious or altered Forms W-2c (also known as questionable Forms W-2c). 

An employee may not recognize the importance of the employee copy for tax 

reporting purposes due to the use of logos, slogans, and advertisements. Thus, 

the IRS has determined that logos, slogans, and advertising will not be allowed 

on Copy A of Forms W-2c, Forms W-3c, or any employee copies reporting 

wages, with the following exceptions for the employee copies:

• Forms may include the exact name of the employer or agent, primary 

trade name, trademark, service mark, or symbol of the employer or 

agent.

• Forms may include an embossment or watermark on the information 

return (and copies) that is a representation of the name, a primary trade 

name, trademark, service mark, or symbol of the employer or agent.

• Presentation may be in any typeface, font, stylized fashion, or print 

color normally used by the employer or agent; and used in a 

non-intrusive manner.

• These items do not materially interfere with the ability of the recipient 

to recognize, understand, and use the tax information on the employee 

copies.

The IRS e-file logo on the IRS official employee copies may be included, but it 

is not required, on any of the substitute form copies.

The information return and employee copies must clearly identify the 

employer's name associated with its employer identification number (EIN).

Note. Just as with the forms, an employee may not recognize the importance (or 

legitimacy) of an envelope containing employee copies of Form W-2c if logos, 

slogans, and advertisements (including coupons) are on the envelope. Therefore, 

such items are not allowed on envelopes containing employee copies of Form 

W-2c.

Forms W-2c and W-3c are subject to annual review and possible change. This 

revenue procedure may be revised to state other requirements of the IRS and the 

2
SSA regarding the preparation and use of substitute forms for Form W-2c and 

Form W-3c for corrections to be made at a future date. If you have comments 

about the prohibition against including slogans, advertising, and logos on 

information returns and employee copies, email or send your comments to: 

substituteforms@irs.gov or Internal Revenue Service, Attn: Substitute Forms 

Program, SE:W:CAR:MP:P:TP:TP, ATSC, 4800 Buford Highway, Mail Stop 

061-N, Chamblee, GA 30341.

.06 The Internal Revenue Service/Information Returns Branch (IRS/IRB) 

maintains a centralized customer service call site to answer questions related to 

information returns (Forms W-2, W-3, W-2c, W-3c, 1099 series, 1096, etc.). 

You can reach the call site at 866-455-7438 (toll free) or 304-263-8700 (not a 

toll-free number). Deaf or hard-of-hearing customers may call any of our 

toll-free numbers using their choice of relay service. You may also email 

questions to mccirp@irs.gov. Do not submit employee information via email 

because it is not secure and the information may be compromised.

File paper or electronic Forms W-2c (Copy A) with the SSA. The IRS/IRB does 

not process Forms W-2c (Copy A).

.07 The following form instructions and publications provide more detailed 

filing procedures for certain information returns.

• General Instructions for Forms W-2 and W-3 (Including Forms 

W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c).

• Publication 1141, General Rules and Specifications for Substitute 

Forms W-2 and W-3.

Section 1.2 – What's New

.01 Electronic filing of returns. The Department of the Treasury and the IRS 

issued final regulations (T.D. 9972) that changed the rules for mandatory 

electronic filing of correction forms, including Form W-2c, as authorized under 

the Taxpayer First Act, enacted July 1, 2019. If you were required to 

electronically file the original Form W-2, you must electronically file any Form 

W-2c correcting that form. If the original Form W-2 was permitted to be filed 

on paper and you filed on paper, then you must file any Form W-2c correcting 

that form on paper. See Regulations section 301.6011-2 for more information.

.02 IRS address change. Inquiries about the red-ink Form W-2c (Copy A) and 

Form W-3c should be sent to the IRS at: Internal Revenue Service, Attn: 

Substitute Forms Program, SE:W:CAR:MP:P:TP:TP, ATSC, 4800 Buford 

Highway, Mail Stop 061-N, Chamblee, GA 30341.

.03 Exhibits. All of the exhibits in this publication were updated for the August 

2023 revisions of those forms.

.04 Editorial changes. We made editorial changes throughout, including to 

update references and correspond more closely to Publication 1141. 

Redundancies were eliminated as much as possible.

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Section 1.3 – Filing Forms W-2c and W-3c Electronically

.01 If an employer was required to electronically file the original Form W-2, 

they must electronically file any Form W-2c correcting that form. If the original 

Form W-2 was permitted to be filed on paper and was filed on paper, then the 

employer must file any Form W-2c correcting that form on paper. See 

Regulations section 301.6011-2(c)(4)(ii) for more information. SSA publication 

EFW2C, Specifications for Filing Forms W-2c Electronically, contains 

specifications and procedures for filing Forms W-2c. Employers are cautioned 

to obtain the most recent revision of EFW2C (and supplements) due to any 

subsequent changes in specifications and procedures. Instead of the EFW2C 

upload format, the employer can use SSA's W-2c Online fill-in forms to create, 

save, print, and submit up to 25 Forms W-2c at a time to the SSA. For more 

information, go to SSA.gov/employer/.

.02 You may obtain a copy of the EFW2C by accessing the SSA website at 

SSA.gov/employer/EFW2&EFW2C.

.03 Electronic filers do not file a paper Form W-3c. See the SSA publication 

EFW2C for guidance on transmitting Form W-2c (Copy A) information to the 

SSA electronically.

.04 Employers who do not comply with the electronic filing requirements for 

Form W-2c (Copy A) and who are not granted a waiver by the IRS may be 

subject to penalties. Employers who file Form W-2c information with the SSA 

electronically must not send the same data to the SSA on paper Forms W-2c 

(Copy A). Any duplicate reporting may subject filers to unnecessary contacts by 

the SSA or the IRS.

Section 1.4 – Specifications for Red-Ink Substitute Forms W-2c (Copy A) and 

W-3c Filed With the SSA

.01 The official IRS-printed red dropout ink Form W-2c (Copy A) and W-3c 

and their exact substitutes are referred to as red-ink in this revenue procedure. 

Employers may file substitute Forms W-2c (Copy A) and W-3c with the SSA. 

The substitute forms must be exact replicas of the official IRS forms with 

respect to layout and content because they will be read by scanner equipment. 

Even the slightest deviation can result in incorrect scanning, and may affect 

money amounts reported for employees.

.02 Color and paper quality for Form W-2c (Copy A) (cut sheets and continuous 

pin-fed forms) and Form W-3c must be white 100% bleached chemical wood, 

optical character recognition (OCR) bond. The contractor must initiate or have a 

quality control program to assure OCR ink density.

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• Acidity: Ph value, average, not less than ...................... 4.5

• Basis weight: 17 x 22 inch 500 cut sheets, pound ................ 18–20

• Metric equivalent—gm./sq. meter

(a tolerance of +5 pct. is allowed) .......................... 68–75

• Stiffness: Average, each direction, not less than—milligrams

Cross direction ...................................... 50

Machine direction .................................... 80

• Tearing strength: Average, each direction, not less

than—grams ........................................ 40

• Opacity: Average, not less than—percent ..................... 82

• Reflectivity: Average, not less than—percent .................. 68

• Thickness: Average—inch ............................... 0.0038

Metric equivalent—mm ................................ 0.097

(a tolerance of +0.0005 inch (0.0127 mm) is allowed). Paper cannot 

vary more than 0.0004 inch (0.0102 mm) from one edge to the other.

• Porosity: Average, not less than—seconds .................... 10

• Finish (smoothness): Average, each side—seconds ............... 20–55

(for information only) the Sheffield equivalent—

units ............................................. 170-d200

• Dirt: Average, each side, not to exceed—parts per

million ............................................ 8

Note. Reclaimed fiber in any percentage is permitted, provided the 

requirements of this standard are met.

.03 All printing of substitute Forms W-2c (Copy A) and W-3c must be in Flint 

J-6983 red OCR dropout ink except as specified below. The following must be 

printed in nonreflective black ink:

• Identifying number “44444” for Forms W-2c (Copy A) or “55555” for 

Form W-3c at the top of the forms.

• The four (4) corner register marks on the forms.

• The form identification number (“W-3c”) at the bottom of Form W-3c.

• All the instructions below Form W-3c beginning with “Purpose of 

Form” to the end of Form W-3c.

.04 The vertical and horizontal spacing on Forms W-2c and W-3c must meet 

specifications. See Exhibits A and B.

• On Form W-3c and Form W-2c (Copy A), all the perimeter rules must 

be 1-point (0.014-inch), while all other rules must be one-half point 

(0.007-inch). Vertical rules must be parallel to the left edge of the form; 

horizontal rules parallel to the top edge.

• The top, left, and right margins on Form W-2c (Copy A) and Form 

W-3c must be 0.50 inches. The width of a substitute Form W-2c (Copy 

A) or W-3c must be 7.50 inches. See Exhibits A and B.

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• The first three columns on Form W-2c (Copy A) and Form W-3c must 

measure 1.90 inches in width.

• The last column on Form W-2c (Copy A) and Form W-3c must 

measure 1.80 inches in width.

.05 The official red-ink Form W-3c and Form W-2c (Copy A) are 7.50 inches 

wide. Employers filing Forms W-2c (Copy A) with the SSA on paper must also 

file a Form W-3c. One Form W-2c (Copy A) or Form W-3c is contained on a 

standard-size, 8.5 x 11-inch page.

.06 The top, left, and right margins for the Form W-2c (Copy A) and Form 

W-3c are 0.50 inches (1/2 inch). All margins must be free of printing except for 

the words “DO NOT CUT, FOLD, OR STAPLE THIS FORM” on red-ink Form 

W-2c (Copy A) and "DO NOT CUT, FOLD, OR STAPLE" on red-ink Form 

W-3c.

.07 The identifying numbers are “44444” for Form W-2c and “55555” for Form 

W-3c. No printing should appear anywhere near the identifying numbers.

Note. The identifying number must be printed in nonreflective black ink in 

OCR-A font of 10 characters per inch.

.08 Continuous pin-fed Forms W-2c (Copy A) must be separated into 11-inch 

deep pages. The pin-fed strips must be removed when Forms W-2c (Copy A) 

are filed with the SSA.

.09 Box 12 of Form W-2c (Copy A) contains four entry boxes – 12a, 12b, 12c, 

and 12d. Do not make more than one entry per box. Enter your first code in 

box 12a (for example, enter Code D in box 12a, not 12d, if it is your first entry). 

If more than four items need to be reported in box 12, use a second Form W-2c 

to report the additional items (see Multiple forms in the most recent General 

Instructions for Forms W-2 and W-3). Do not report the same federal tax data to 

the SSA on more than one Form W-2c (Copy A). However, repeat the 

identifying information (employee’s name, address, and SSN; employer’s name, 

address, and EIN) on each additional form.

.10 The checkboxes in box 13 of Form W-2c (Copy A) must be 0.14 inches 

each. Each space before the first checkbox is 0.20 inches; each space between 

the first checkbox and second checkbox should be 0.36 inches; each space 

between the second and third checkboxes should be 0.44 inches; and each space 

between the third checkbox to the margin of box 13 should be 0.48 inches. The 

checkboxes in box c of Form W-3c must also be 0.14 inches.

Note. More than 50% of an applicable checkbox must be covered by an “X.”

.11 All substitute Forms W-2c (Copy A) and W-3c in the red-ink format must 

have the form number and form title printed on the bottom face of each form 

using type identical or a close approximation to that of the official IRS form. 

The red-ink substitute must have the form producer’s (not the form filer's) EIN 

entered in red in place of the Cat. No. (directly to the left of “Department of the 

Treasury” on Form W-2c (Copy A) and at the bottom on Form W-3c).

6
.12 The words “For Privacy Act and Paperwork Reduction Act Notice, see the 

separate instructions.” must be printed on all Forms W-2c (Copy A) and Forms 

W-3c.

.13 The Office of Management and Budget (OMB) Number must be printed on 

substitute Forms W-3c and W-2c (Copy A) (on each ply) in the same location as 

on the official IRS forms.

.14 All substitute Forms W-3c must include the instructions that are printed on 

the same sheet below the official IRS form.

.15 The appropriate SSA filing address information must be printed on the front 

of Form W-3c below the body of the form as shown below.

Send this entire page with Copy A of Form W-2c to:

Social Security Administration

Direct Operations Center

P.O. Box 3333

Wilkes-Barre, PA 18767-3333

Note: If you use "Certified Mail" or an IRS-approved private delivery 

service to file, add "Attn: W-2c Process, 1150 E. Mountain Dr." to the 

address and change the ZIP code to "18702-7997." See Pub. 15 (Circular 

E), Employer's Tax Guide, for a list of IRS-approved private delivery 

services.

.16 The back of substitute Form W-2c (Copy A) and Form W-3c must be free of 

all printing.

.17 All copies must be clearly legible. Fading must be minimized to assure 

legibility.

.18 Chemical transfer paper is permitted for Form W-2c (Copy A) only if the 

following standards are met:

• Only chemically backed paper is acceptable for Form W-2c (Copy A). 

Front and back chemically treated paper cannot be processed properly 

by scanning equipment.

• Chemically transferred images must be black.

• Carbon-coated forms are not permitted.

.19 The Government Printing Office (GPO) symbol and the Catalog Number 

(Cat. No.) must be deleted from substitute Form W-2c (Copy A) and Form 

W-3c.

.20 The sequence for assembling the copies of Form W-2c is as follows.

• Copy A—For Social Security Administration

• Copy 1—For State, City, or Local Tax Department

• Copy B—To Be Filed With Employee's FEDERAL Tax Return

• Copy C—For EMPLOYEE'S RECORDS

• Copy 2—To Be Filed With Employee's State, City, or Local Income 

Tax Return

7
• Copy D—For Employer

Section 1.5 – Specifications for Substitute Black-and-White Forms W-2c (Copy 

A) and W-3c Filed With the SSA

.01 The SSA-approved substitute black-and-white Forms W-2c (Copy A) and 

W-3c are referred to as substitute black-and-white Form W-2c (Copy A) and 

W-3c. Specifications for the substitute black-and-white Form W-2c (Copy A) 

and W-3c are similar to the red-ink forms (Section 4) except for the items that 

follow (see Exhibits C and D). You may contact the SSA via email at 

copy.a.forms@ssa.gov for more information.

Note. Exhibits are samples only and may not show the required typeface and/or 

font. Exhibits must not be downloaded to meet tax obligations.

1. Forms must be printed on 8.5 x 11-inch single-sheet paper only, not on 

continuous pin-fed paper. There must be one Form W-2c (Copy A) or W-3c 

printed on a page.

2. All forms and data must be printed in nonreflective black ink only.

3. The data and forms must be programmed to print simultaneously. Forms 

cannot be produced separately from wage data entries.

4. The forms must not contain corner register marks.

5. The forms must not contain any shaded areas including those boxes that are 

entirely shaded on the red-ink forms.

6. Identifying numbers on both Form W-2c (“44444”) and Form W-3c 

(“55555”) must be preprinted in 14-point Arial bold font or a close 

approximation.

7. The form numbers (“W-2c” and “W-3c”) must be in 18-point Arial font or a 

close approximation.

8. No part of the box titles or the data printed on the forms may touch any of 

the vertical or horizontal lines, nor should any of the data intermingle with 

the box titles. The data should be centered in the boxes.

9. Do not print any information in the margins of the black-and-white forms 

(for example, do not print “DO NOT CUT, FOLD, OR STAPLE” in the top 

margin of Form W-3c).

10. The word “Code” must not appear in box 12 on Form W-2c (Copy A).

11. A 4-digit vendor code (not filer code) preceded by four zeros and a slash 

(for example, 0000/9876) must appear in 12-point Arial font, or a close 

approximation, in place of the Cat. No. to the left of “Department of the 

Treasury” on Form W-2c (Copy A) and in the bottom right corner of Form 

W-3c.

8
Note. Do not display the form producer’s EIN. The vendor code will be 

used to identify the form producer.

12. Do not print Catalog Numbers (Cat. No.) on either Form W-2c (Copy A) or 

Form W-3c.

13. Do not print dollar signs. If there are no money amounts being reported, the 

entire field should be left blank.

Note. Although substitute Copy 1 of Form W-2c can be printed in black instead 

of the red dropout ink, it should conform as closely as possible to Copy A of the 

official IRS form in content, format, and layout in order to satisfy state and local 

reporting requirements.

.02 The dimensions for the substitute black-and-white Forms W-2c (Copy A) 

and W-3c are as follows. See Exhibits C and D.

1. The top, left, and right margins on Form W-2c (Copy A) and Form W-3c 

must measure 1/2 (0.50) inch.

2. The distance from the top line of Form W-3c to the bottom line of the form 

must measure 73/16 (7.19) inches.

3. The distance from the top line of Form W-2c (Copy A) to the bottom line of 

the form must measure 91/3 (9.33) inches.

4. Each box on Form W-2c (Copy A) and Form W-3c must measure 1/3 (0.33) 

inch in height except as otherwise established.

5. Box b on Form W-3c must measure one (1.00) inch in height.

6. Box a on Form W-2c (Copy A) must measure 11/3 (1.33) inches in height 

and box 14 must measure 5/6 (0.83) inch in height.

7. The first three columns on the right of Form W-2c (Copy A) and Form 

W-3c must measure 19/10 (1.90) inches in width.

8. The last column on the right of Form W-2c (Copy A) and Form W-3c must 

measure 18/10 (1.80) inches in width.

9. The “Explain decreases here” box must measure 1/3 (0.33) inch and the 

“Signature” box on Form W-3c must measure 1/2 (0.50) inch in height.

.03 You must submit samples of your black-and-white substitute Forms W-2c 

(Copy A) and W-3c to the SSA. Only black-and-white substitute Forms W-2c 

(Copy A) and W-3c will be accepted for approval by the SSA. All checkboxes 

on the dummy-data substitute black-and-white Form W-3c must be 

electronically checked in box c (Kind of Payer, Kind of Employer, and 

Third-party sick pay). Questions regarding other forms (that is, red-ink Forms 

W-2, W-2c, W-3, W-3c, 1099 series, 1096, etc.) must be directed to the IRS. 

Also, see IRS Publications 1141 and 1179.

.04 You will be required to send one set of blank and one set of dummy-data 

substitute black-and-white Form W-2c (Copy A) and W-3c for approval. 

Sample data entries should be filled in to the maximum length for each box 

entry, preferably using numeric data or alpha data, depending upon the type 

required to be entered. Include in your submission the name, telephone number, 

9
fax number, and email address of a contact person who can answer questions 

regarding your sample forms.

.05 To receive approval, you may first contact the SSA at copy.a.forms@ssa.gov 

to obtain a template and further instructions. You can either submit your sample 

substitute black-and-white Forms W-2c (Copy A) and Forms W-3c in a PDF 

version electronically for approval to the copy.a.forms@ssa.gov or send your 

paper sample substitute black-and-white Forms W-2c (Copy A) and Forms 

W-3c to:

Social Security Administration

Direct Operations Center

Attn: Substitute Black-and-White Copy A Forms, Room 341

1150 E. Mountain Drive

Wilkes-Barre, PA 18702-7997

Send your sample forms via private mail carrier or certified mail in order to 

verify their receipt. You can expect approval (or disapproval) by the SSA within 

30 days of receipt of your sample forms.

Do not mail completed Forms W-2c (Copy A) and W-3c to the Substitute 

Black-and-White Forms (Copy A) address. Submitters should use the address 

shown on the Form W-3c.

.06 Vendor codes from the National Association of Computerized Tax 

Processors (NACTP) are required by those companies producing the W-2 family 

of forms as part of a product for resale to be used by multiple employers and 

payroll professionals. Employers developing Forms W-2c or W-3c to be used 

only for their individual company require a vendor code issued by the SSA.

.07 The 4-digit vendor code preceded by four zeros and a slash (0000/9876) 

must be preprinted on the sample black-and-white substitute Forms W-2c and 

W-3c. Forms not containing a vendor code will be rejected and will not be 

submitted for testing or approval. If you have a valid vendor code provided to 

you through the NACTP, you should use that code. If you do not have a valid 

vendor code, contact the SSA at copy.a.forms@ssa.gov to obtain an SSA-issued 

code. (Additional information on vendor codes may be obtained from the SSA 

or the NACTP via email at president@nactp.org.)

.08 If you use forms produced by a vendor and have questions concerning 

approval, do not send the forms to the SSA for approval. Instead, you may 

contact the software vendor to obtain a copy of SSA’s dated approval notice 

supplied to that vendor.

Section 1.6 – Requirements for Substitute Privately Printed Forms W-2c 

(Copies B, C, and 2) Furnished to Employees

Note. Rules in Section 1.6 apply only to employee copies of Form W-2c 

(Copies B, C, and 2). Printers are cautioned that the paper filers who send 

Forms W-2c (Copy A) to the SSA must follow the requirements in Sections 1.4 

and/or 1.5 above.

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.01 All employers (including those who file electronically) must furnish 

employees with at least two copies of Form W-2c (three or more for employees 

required to file a state, city, or local income tax return). Employee copies do not 

require approval as long as these requirements are followed.

.02 Chemical transfer paper for employee copies must be clearly legible, have 

the capability to be photocopied, and not fade to such a degree as to preclude 

legibility and the ability to photocopy.

.03 The paper for all copies must be white and printed in black ink. The 

substitute Copy B (or its equal), which employees are instructed to attach to 

their federal income tax returns, as well as all other copies furnished to 

employees, should be at least 9-pound paper (basis 17 x 22-500). See Section 

1.4.02.

.04 Type must be substantially identical in size and shape to that on the official 

form.

.05 Substitute forms for employees need to contain only the payment boxes and 

captions that are applicable. These boxes, box numbers, and box titles must, 

when applicable, match the IRS-printed form. In all cases, the employee name, 

address, and SSN, as well as the employer name, address, and EIN, must be 

present.

.06 The dimensions of the boxes on these copies (Copies B, C, and 2), but not 

Copy A, may be adjusted to allow space for conveying additional information. 

This may permit the employer to eliminate other statements or notices that 

would otherwise be furnished to employees.

.07 The maximum allowable dimensions for employee copies of Form W-2c are 

no more than 11.00 inches deep by 8.50 inches wide. The minimum allowable 

dimensions for employee copies of Form W-2c are 2.67 inches deep by 4.25 

inches wide.

Note. These maximum and minimum size specifications are subject to future 

change.

.08 Either horizontal or vertical format is permitted for substitute employee 

copies of Forms W-2c. That is, the width of the form may be either greater or 

less than the depth of the form.

.09 All copies of Form W-2c must clearly and prominently display the form 

number and the form title together in one area of the form. It is recommended 

(but not required) that this be located on the bottom left of Form W-2c. The 

reference to the “Department of the Treasury – Internal Revenue Service” must 

be on all copies of Form W-2c. It is recommended (but not required) that this be 

located on the bottom right of Form W-2c.

.10 If the substitute Forms W-2c are not labeled as to the disposition of the 

copies, then written notification must be provided to each employee as specified 

below.

• The first copy of Form W-2c (Copy B) is filed with the employee's 

federal tax return.

• The second copy of Form W-2c (Copy C) is for the employee's records.

11
• If applicable, the third copy (Copy 2) of Form W-2c is filed with the 

employee's state, city, or local income tax return.

If the substitute Forms W-2c are labeled, the forms must contain the applicable 

description as stated on the official form.

.11 Instructions similar to those on the back of Form W-2c (Copy C) of the 

official form must be provided to each employee.

Section 1.7 – Instructions for Employers

.01 Privately printed substitute Forms W-2c are not required to contain a copy to 

be retained by employers (Copy D). However, employers must retain copies of 

the Forms W-2c (Copy A) filed with SSA or have the ability to reconstruct the 

data for at least four years. Employers must be able to generate a facsimile of 

Form W-2c (Copy A), in case of loss.

.02 If Copy D is provided for the employer, instructions contained on the back 

of Copy D of the official form must appear on the back of the substitute form. If 

Copy D is not provided, these instructions must be furnished to the employer on 

a separate statement.

.03 Only originals or compliant substitute copies of Forms W-2c (Copy A) and 

Forms W-3c may be filed with the SSA. Carbon copies and photocopies are 

unacceptable.

.04 Employers should type or machine-print entries on plain paper forms 

whenever possible and provide good quality data entries by using a high quality 

type face, inserting data in the middle of blocks that are well separated from 

other printing and guidelines, and taking any other measures that will guarantee 

clear, sharp images.

.05 Because employers must file a machine-scannable Form W-2c, they should 

meet the following requirements.

• Use 12-point Courier font or a close approximation for data entries.

• Proportional-spaced fonts are unacceptable.

• Do not print any data in the top margin of the forms.

.06 The employer must also provide employee copies of Forms W-2c (Copies B, 

C, and 2) that are legible and able to be photocopied (by the employee).

.07 When Forms W-2c or W-3c are typed, black ink must be used with no script 

type, inverted font, italics, or dual-case alpha characters.

.08 Forms W-2c (Copy A) require decimal entries for wage data. Do not print 

dollar signs with money amounts on Forms W-2c (Copy A) and Form W-3c.

.09 The filer's employer identification number (EIN) must be entered in box (b) 

of Form W-2c and box (e) of Form W-3c.

.10 The employer's name, address, EIN, and state ID number may be preprinted.

12
.11 Employers must not truncate the employee's SSN on Copy A of Forms 

W-2c. See the General Instructions for Forms W-2 and W-3 for more 

information.

Section 1.8 – OMB Requirements for Both Red-Ink and Black-and-White 

Copy A and W-3c Substitute Forms

.01 The Paperwork Reduction Act (the Act) of 1995 (Public Law 104-13) 

requires the following.

• The Office of Management and Budget (OMB) approves all IRS tax 

forms that are subject to the Act.

• Each IRS form contains (in or near the upper right corner) the OMB 

approval number, if assigned—the official OMB numbers may be 

found on the official IRS printed forms and are also shown on the 

forms in the exhibits.

• Each IRS form (or its instructions) states:

1. Why the IRS needs the information,

2. How it will be used, and

3. Whether or not the information is required to be furnished to the IRS.

.02 This information must be provided to any users of official or substitute IRS 

forms or instructions.

.03 The OMB requirements for substitute IRS Form W-2c and Form W-3c are 

the following.

• Any substitute form or substitute statement to a recipient must show the 

OMB number as it appears on the official IRS form.

• The OMB number for both Form W-2c (Copy A) and Form W-3c is 

1545-0008 and must appear exactly as shown on the official IRS form.

• For any copy of Form W-2c, other than Copy A, the OMB number 

must use one of the following formats.

1. OMB No. 1545-xxxx (preferred) or

2. OMB # 1545-xxxx (acceptable).

.04 Any substitute Form W-3c and Form W-2c (Copy A only) must state “For 

Privacy Act and Paperwork Reduction Act Notice, see the separate 

instructions.” If no instructions are provided to users of your forms, you must 

furnish them with the exact text of the Privacy Act and Paperwork Reduction 

Act Notice in the General Instructions for Forms W-2 and W-3.

13
Section 1.9 – Order Forms and Instructions

.01 You can order official IRS Forms W-2c, Forms W-3c, and the General 

Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2CM, 

W-2GU, W-2VI, W-3SS, W-2c, and W-3c), online at IRS.gov/OrderForms.

Only contact the IRS, not the SSA, for forms.

.02 Copies of Form W-2c (Copy A) and Form W-3c downloaded from IRS.gov 

cannot be used for filing with the SSA. These copies of Forms W-2c and W-3c 

are for information purposes only.

Section 1.10 – Effect on Other Documents

.01 Revenue Procedure 2016-20, 2016-13 I.R.B. dated March 28, 2016, 

(reprinted as Publication 1223, Revised 03-2016), is superseded.

Section 1.11 – Exhibits

Exhibits A through D provide the general measurements for Forms W-2c and 

W-3c as discussed in this revenue procedure. Exhibits are samples only and may 

not show the required typeface and/or font. Exhibits must not be downloaded to 

meet tax obligations. Certain exhibits show a 0000/ in the location designated 

for your vendor code. See Section 1.5.01, item 11, and Section 1.5.06 for more 

information.

Exhibit A — Form W-2c (Copy A) (Red-Ink) 08-2023

Exhibit B — Form W-3c (Red-Ink) 08-2023

Exhibit C — Form W-2c (Copy A) (Substitute Laser/

Black-and-White) 08-2023

Exhibit D — Form W-3c (Substitute Laser/Black-and-White) 08-2023

14
 

DO NOT CUT, FOLD, OR STAPLE THIS FORM 

44444 For Official Use Only 

OMB No. 1545-0008 

a Employer’s name, address, and ZIP code

b Employer identication number (EIN)

c Tax year/Form corrected 

/ W-2 

d Employee’s correct SSN 

e Corrected SSN and/or name. (Check this box and complete boxes f and/or 

g if incorrect on form previously led.) 

Complete boxes f and/or g only if incorrect on form previously filed:

f Employee’s previously reported SSN 

g Employee’s previously reported name 

h Employee’s rst name and initial Last name Suff.

i Employee’s address and ZIP code 

Note: Only complete money elds that are being corrected. (Exception: for 

corrections involving MQGE, see the General Instructions for Forms W-2 

and W-3, under Specific Instructions for Form W-2c, boxes 5 and 6). 

Previously reported 

1 Wages, tips, other compensation

Correct information 

1 Wages, tips, other compensation

Previously reported 

2 Federal income tax withheld 

Correct information 

2 Federal income tax withheld 

3 Social security wages 3 Social security wages 4 Social security tax withheld 4 Social security tax withheld

5 Medicare wages and tips 5 Medicare wages and tips 6 Medicare tax withheld 6 Medicare tax withheld

7 Social security tips 7 Social security tips 8 Allocated tips 8 Allocated tips 

9 9 10 Dependent care benets 10 Dependent care benets 

11 Nonqualied plans 11 Nonqualied plans 12a See instructions for box 12 C

o 

d 

e

12a See instructions for box 12 C

o 

d 

e

12b

C

o 

d 

e

12b

C

o 

d 

e

12c

C

o 

d 

e

12c

C

o 

d 

e

12d

C

o 

d 

e

12d

C

o 

d 

e

13 Statutory 

employee

Retirement 

plan

Third-party 

sick pay 13 Statutory employee

Retirement 

plan

Third-party 

sick pay

14 Other (see instructions) 14 Other (see instructions) 

State Correction Information 

Previously reported 

15 State

Employer’s state ID number 

Correct information 

15 State

Employer’s state ID number 

Previously reported 

15 State

Employer’s state ID number 

Correct information 

15 State

Employer’s state ID number 

16 State wages, tips, etc. 16 State wages, tips, etc. 16 State wages, tips, etc. 16 State wages, tips, etc. 

17 State income tax 17 State income tax 17 State income tax 17 State income tax 

Locality Correction Information 

Previously reported 

18 Local wages, tips, etc. 

Correct information 

18 Local wages, tips, etc. 

Previously reported 

18 Local wages, tips, etc. 

Correct information 

18 Local wages, tips, etc. 

19 Local income tax 19 Local income tax 19 Local income tax 19 Local income tax 

20 Locality name 20 Locality name 20 Locality name 20 Locality name 

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Copy A—For Social Security Administration 

Form W-2c (Rev. 8-2023) Corrected Wage and Tax Statement Department of the Treasury 

Internal Revenue Service 

◀ 7.50 in ▶

▶ ▶ 3.70 in

▶ ▶ 1.90 in ▶ ▶ 1.90 in ▶ ▶ 1.90 in ▶ ▶ 1.80 in

▲

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9.33 in

▼

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0.83 in

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0.50 in

1.33 in

0.50 in

0.33 in

0.14 in

Exhibit A Form W-2c (Copy A) (Red Ink)

15
Exhibit B Form W-3c (Copy A) (Red Ink)

 

DO NOT CUT, FOLD, OR STAPLE 

55555 a Tax year/Form corrected 

/ WFor Official Use Only: 

OMB No. 1545-0008 

b Employer’s name, address, and ZIP code c Kind of Payer (Check one)

941/941-SS Military 943 944 

CT-1 

Hshld. 

emp. 

Medicare 

govt. emp. 

Kind of Employer (Check one)

None apply 501c non-govt. 

State/local 

non-501c

State/local 

501c

Federal 

govt.

Third-party 

sick pay 

(Check if 

applicable)

d Total number of Forms W-2c e Employer identication number (EIN) f Establishment number g Employer’s state ID number 

Complete boxes h, i, or j only if 

incorrect on last form filed. 

h Employer’s originally reported EIN i Incorrect establishment number j Employer’s incorrect state ID number

Total of amounts previously reported 

as shown on enclosed Forms W-2c. 

1 Wages, tips, other compensation 

Total of corrected amounts as 

shown on enclosed Forms W-2c. 

1 Wages, tips, other compensation 

Total of amounts previously reported 

as shown on enclosed Forms W-2c. 

2 Federal income tax withheld 

Total of corrected amounts as 

shown on enclosed Forms W-2c. 

2 Federal income tax withheld 

3 Social security wages 3 Social security wages 4 Social security tax withheld 4 Social security tax withheld 

5 Medicare wages and tips 5 Medicare wages and tips 6 Medicare tax withheld 6 Medicare tax withheld 

7 Social security tips 7 Social security tips 8 Allocated tips 8 Allocated tips 

9 9 10 Dependent care benets 10 Dependent care benets 

11 Nonqualied plans 11 Nonqualied plans 12a Deferred compensation 12a Deferred compensation

14 Inc. tax w/h by third-party sick pay payer 14 Inc. tax w/h by third-party sick pay payer 12b 12b

16 State wages, tips, etc. 16 State wages, tips, etc. 17 State income tax 17 State income tax 

18 Local wages, tips, etc. 18 Local wages, tips, etc. 19 Local income tax 19 Local income tax 

Explain decreases here: 

Has an adjustment been made on an employment tax return led with the Internal Revenue Service? Yes No

If “Yes,” give date the return was led:

Under penalties of perjury, I declare that I have examined this return, including accompanying documents, and, to the best of my knowledge and belief, it is true, 

correct, and complete. 

Signature: Title: Date:

Employer’s contact person Employer’s telephone number For Official Use Only 

Employer’s fax number Employer’s email address 

Form W-3c (Rev. 8-2023) Transmittal of Corrected Wage and Tax Statements Department of the Treasury 

Internal Revenue Service 

Purpose of Form 

Complete a Form W-3c transmittal only when ling paper Copy A of the most 

recent version of Form(s) W-2c, Corrected Wage and Tax Statement. Make a 

copy of Form W-3c and keep it with Copy D (For Employer) of Forms W-2c for 

your records. File Form W-3c even if only one Form W-2c is being led or if those 

Forms W-2c are being led only to correct an employee’s name and social security 

number (SSN) or the employer identication number (EIN). See the General 

Instructions for Forms W-2 and W-3 for information on completing this form. 

E-Filing 

The SSA strongly suggests employers report Form W-3c and Forms W-2c Copy A 

electronically instead of on paper. The SSA provides two free e-ling options on its 

Business Services Online (BSO) website:

• W-2c Online. Use ll-in forms to create, save, print, and submit up to 25 Forms 

W-2c at a time to the SSA.

• File Upload. Upload wage les to the SSA you have created using payroll or tax 

software that formats the les according to the SSA’s Specifications for Filing 

Forms W-2c Electronically (EFW2C).

For more information, go to www.SSA.gov/employer. First-time lers, select 

“Register”; returning lers, select “Log In.”

When To File 

File this form and Copy A of Form(s) W-2c with the Social Security Administration 

as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU, 

W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your 

employees as soon as possible. 

Where To File Paper Forms

Send this entire page with Copy A of Form W-2c to:

Social Security Administration 

Direct Operations Center 

P.O. Box 3333 

Wilkes-Barre, PA 18767-3333 

Note: If you use “Certied Mail” or an IRS-approved private delivery service to le, 

add “Attn: W-2c Process, 1150 E. Mountain Dr.” to the address and change the 

ZIP code to “18702-7997.” See Pub. 15 (Circular E), Employer’s Tax Guide, for a 

list of IRS-approved private delivery services.

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. 

▲

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0.50 in

▲

3.18 in ▼

▲

▼

1.00 in

▲

▼

7.19 in

▲

7.50 in ▼

▲▼

▶ ▶ 1.90 in ▶ ▶ 1.90 in ▶ ▶ 1.90 in ▶ ▶ 1.80 in

0.50 in

▲

▼

0.33 in

0.14 in

▲

▼

0.33 in

▲

▼

0.50 in

0.50 in

16
 

44444 For Official Use Only 

OMB No. 1545-0008 

a Employer’s name, address, and ZIP code

b Employer identication number (EIN)

c Tax year/Form corrected 

/ W-2 

d Employee’s correct SSN 

e Corrected SSN and/or name. (Check this box and complete boxes f and/or 

g if incorrect on form previously led.) 

Complete boxes f and/or g only if incorrect on form previously filed:

f Employee’s previously reported SSN 

g Employee’s previously reported name 

h Employee’s rst name and initial Last name Suff.

i Employee’s address and ZIP code 

Note: Only complete money elds that are being corrected. (Exception: for 

corrections involving MQGE, see the General Instructions for Forms W-2 

and W-3, under Specific Instructions for Form W-2c, boxes 5 and 6). 

Previously reported 

1 Wages, tips, other compensation

Correct information 

1 Wages, tips, other compensation

Previously reported 

2 Federal income tax withheld 

Correct information 

2 Federal income tax withheld 

3 Social security wages 3 Social security wages 4 Social security tax withheld 4 Social security tax withheld

5 Medicare wages and tips 5 Medicare wages and tips 6 Medicare tax withheld 6 Medicare tax withheld

7 Social security tips 7 Social security tips 8 Allocated tips 8 Allocated tips 

9 9 10 Dependent care benets 10 Dependent care benets 

11 Nonqualied plans 11 Nonqualied plans 12a See instructions for box 12 12a See instructions for box 12 

12b 12b

12c 12c

12d 12d

13 Statutory 

employee

Retirement 

plan

Third-party 

sick pay 13 Statutory employee

Retirement 

plan

Third-party 

sick pay

14 Other (see instructions) 14 Other (see instructions) 

State Correction Information 

Previously reported 

15 State

Employer’s state ID number 

Correct information 

15 State

Employer’s state ID number 

Previously reported 

15 State

Employer’s state ID number 

Correct information 

15 State

Employer’s state ID number 

16 State wages, tips, etc. 16 State wages, tips, etc. 16 State wages, tips, etc. 16 State wages, tips, etc. 

17 State income tax 17 State income tax 17 State income tax 17 State income tax 

Locality Correction Information 

Previously reported 

18 Local wages, tips, etc. 

Correct information 

18 Local wages, tips, etc. 

Previously reported 

18 Local wages, tips, etc. 

Correct information 

18 Local wages, tips, etc. 

19 Local income tax 19 Local income tax 19 Local income tax 19 Local income tax 

20 Locality name 20 Locality name 20 Locality name 20 Locality name 

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Copy A—For Social Security Administration 

Form W-2c (Rev. 8-2023) Corrected Wage and Tax Statement Department of the Treasury 

0000/ Internal Revenue Service 

0.20 in 0.36 in 0.44 in 0.48 in

Exhibit C Form W-2c (Copy A) (Substitute Black-and-White)

17
Exhibit D Form W-3c (Copy A) (Substitute Black-and-White)

 

55555 a Tax year/Form corrected 

/ WFor Official Use Only: 

OMB No. 1545-0008 

b Employer’s name, address, and ZIP code c Kind of Payer (Check one)

941/941-SS Military 943 944 

CT-1 

Hshld. 

emp. 

Medicare 

govt. emp. 

Kind of Employer (Check one)

None apply 501c non-govt. 

State/local 

non-501c

State/local 

501c

Federal 

govt.

Third-party 

sick pay 

(Check if 

applicable)

d Total number of Forms W-2c e Employer identication number (EIN) f Establishment number g Employer’s state ID number 

Complete boxes h, i, or j only if 

incorrect on last form filed. 

h Employer’s originally reported EIN i Incorrect establishment number j Employer’s incorrect state ID number

Total of amounts previously reported 

as shown on enclosed Forms W-2c. 

1 Wages, tips, other compensation 

Total of corrected amounts as 

shown on enclosed Forms W-2c. 

1 Wages, tips, other compensation 

Total of amounts previously reported 

as shown on enclosed Forms W-2c. 

2 Federal income tax withheld 

Total of corrected amounts as 

shown on enclosed Forms W-2c. 

2 Federal income tax withheld 

3 Social security wages 3 Social security wages 4 Social security tax withheld 4 Social security tax withheld 

5 Medicare wages and tips 5 Medicare wages and tips 6 Medicare tax withheld 6 Medicare tax withheld 

7 Social security tips 7 Social security tips 8 Allocated tips 8 Allocated tips 

9 9 10 Dependent care benets 10 Dependent care benets 

11 Nonqualied plans 11 Nonqualied plans 12a Deferred compensation 12a Deferred compensation

14 Inc. tax w/h by third-party sick pay payer 14 Inc. tax w/h by third-party sick pay payer 12b 12b

16 State wages, tips, etc. 16 State wages, tips, etc. 17 State income tax 17 State income tax 

18 Local wages, tips, etc. 18 Local wages, tips, etc. 19 Local income tax 19 Local income tax 

Explain decreases here: 

Has an adjustment been made on an employment tax return led with the Internal Revenue Service? Yes No

If “Yes,” give date the return was led:

Under penalties of perjury, I declare that I have examined this return, including accompanying documents, and, to the best of my knowledge and belief, it is true, 

correct, and complete. 

Signature: Title: Date:

Employer’s contact person Employer’s telephone number For Official Use Only 

Employer’s fax number Employer’s email address 

Form W-3c (Rev. 8-2023) Transmittal of Corrected Wage and Tax Statements Department of the Treasury 

Internal Revenue Service 

Purpose of Form 

Complete a Form W-3c transmittal only when ling paper Copy A of the most 

recent version of Form(s) W-2c, Corrected Wage and Tax Statement. Make a 

copy of Form W-3c and keep it with Copy D (For Employer) of Forms W-2c for 

your records. File Form W-3c even if only one Form W-2c is being led or if those 

Forms W-2c are being led only to correct an employee’s name and social security 

number (SSN) or the employer identication number (EIN). See the General 

Instructions for Forms W-2 and W-3 for information on completing this form. 

E-Filing 

The SSA strongly suggests employers report Form W-3c and Forms W-2c Copy A 

electronically instead of on paper. The SSA provides two free e-ling options on its 

Business Services Online (BSO) website:

• W-2c Online. Use ll-in forms to create, save, print, and submit up to 25 Forms 

W-2c at a time to the SSA.

• File Upload. Upload wage les to the SSA you have created using payroll or tax 

software that formats the les according to the SSA’s Specifications for Filing 

Forms W-2c Electronically (EFW2C).

For more information, go to www.SSA.gov/employer. First-time lers, select 

“Register”; returning lers, select “Log In.”

When To File 

File this form and Copy A of Form(s) W-2c with the Social Security Administration 

as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU, 

W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your 

employees as soon as possible. 

Where To File Paper Forms

Send this entire page with Copy A of Form W-2c to:

Social Security Administration 

Direct Operations Center 

P.O. Box 3333 

Wilkes-Barre, PA 18767-3333 

Note: If you use “Certied Mail” or an IRS-approved private delivery service to le, 

add “Attn: W-2c Process, 1150 E. Mountain Dr.” to the address and change the 

ZIP code to “18702-7997.” See Pub. 15 (Circular E), Employer’s Tax Guide, for a 

list of IRS-approved private delivery services.

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. 0000/

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4.00 in

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0.33 in

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0.36 in

▲▼

0.36 in

▲▼

0.36 in

▲▼

0.20 

in

▲▼

0.28 

in

▲▼

0.20 

in

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0.36 in ▲

▼

0.46 in

▲▼

0.65 in

18