Attention: 

This form is provided for informational purposes only. Copy A appears in red, similar to the 

official IRS form. Do not file copy A downloaded from this website with the SSA. The official 

printed version of this IRS form is scannable, but the online version of it, printed from this 

website, is not. A penalty may be imposed for filing forms that can’t be scanned. See the 

penalties section in the current General Instructions for Forms W-2 and W-3 for more 

information. 

To order official IRS forms, call 1-800-TAX-FORM (1-800-829-3676) or Order Information 

Returns and Employer Returns Online, and we’ll mail you the scannable forms and other 

products. 

You may file Forms W-2 and W-3 electronically on the SSA’s website at Employer 

Reporting Instructions & Information. You can create fill-in versions of Forms W-2 and W-3 

for filing with SSA. You may also print out copies for filing with state or local governments, 

distribution to your employees, and for your records. 

See IRS Publications 1141, 1167, 1179 and other IRS resources for information about 

printing these tax forms. 
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's Federal 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 filed.) 

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 first name and initial Last name Suff.

i Employee’s address and ZIP code 

Note. Only complete money fields 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 benefits 10 Dependent care benefits 

11 Nonqualified plans 11 Nonqualified 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

Correct information 

15 State

Previously reported 

15 State

Correct information 

15 State

Employer’s state ID number Employer’s state ID number Employer’s state ID number 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 separate instructions. Copy A—For Social Security Administration 

Form W-2c (Rev. 8-2014) Corrected Wage and Tax Statement Cat. No. 61437D 

Department of the Treasury 

Internal Revenue Service 
44444 For Official Use Only ▶

OMB No. 1545-0008

a Employer’s name, address, and ZIP code

b Employer's Federal 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 filed.) 

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 first name and initial Last name Suff.

i Employee’s address and ZIP code 

Note. Only complete money fields 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 benefits 10 Dependent care benefits 

11 Nonqualified plans 11 Nonqualified 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

Correct information 

15 State

Previously reported 

15 State

Correct information 

15 State

Employer’s state ID number Employer’s state ID number Employer’s state ID number 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 

Form W-2c (Rev. 8-2014) Corrected Wage and Tax Statement

Copy 1—State, City, or Local Tax Department

Department of the Treasury 

Internal Revenue Service 
44444 For Official Use Only ▶

OMB No. 1545-0008

Safe, accurate, 

FAST! Use

Visit the IRS website 

at www.irs.gov.

a Employer’s name, address, and ZIP code

b Employer's Federal 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 filed.) 

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 first name and initial Last name Suff.

i Employee’s address and ZIP code 

Note. Only complete money fields 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 benefits 10 Dependent care benefits 

11 Nonqualified plans 11 Nonqualified 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

Correct information 

15 State

Previously reported 

15 State

Correct information 

15 State

Employer’s state ID number Employer’s state ID number Employer’s state ID number 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 

Form W-2c (Rev. 8-2014) Corrected Wage and Tax Statement

Copy B—To Be Filed with Employee’s FEDERAL Tax Return

Department of the Treasury 

Internal Revenue Service 
44444 For Official Use Only ▶ 

OMB No. 1545-0008

Safe, accurate, 

FAST! Use

Visit the IRS website 

at www.irs.gov.

a Employer’s name, address, and ZIP code

b Employer's Federal 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 filed.) 

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 first name and initial Last name Suff.

i Employee’s address and ZIP code 

Note. Only complete money fields 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 benefits 10 Dependent care benefits 

11 Nonqualified plans 11 Nonqualified 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

Correct information 

15 State

Previously reported 

15 State

Correct information 

15 State

Employer’s state ID number Employer’s state ID number Employer’s state ID number 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 

Form W-2c (Rev. 8-2014) Corrected Wage and Tax Statement

Copy C—For EMPLOYEE’s RECORDS 

Department of the Treasury 

Internal Revenue Service 
Notice to Employee

This is a corrected Form W-2, Wage and Tax Statement, 

(or Form W-2AS, W-2CM, W-2GU, W-2VI or W-2c) for the 

tax year shown in box c. If you have filed an income tax 

return for the year shown, you may have to file an 

amended return. Compare amounts on this form with 

those reported on your income tax return. If the corrected 

amounts change your U.S. income tax, file Form 1040X, 

Amended U.S. Individual Income Tax Return, with Copy B 

of this Form W-2c to amend the return you already filed. 

If there is a correction in box 5, Medicare wages and 

tips, use the corrected amount to determine if you need 

to file or amend Form 8959, Additional Medicare Tax. If 

you need to file Form 8959 or an amended Form 8959, 

attach it to Form 1040 or Form 1040X, as applicable.

If you have not filed your return for the year shown in 

box c, attach Copy B of the original Form W-2 you 

received from your employer and Copy B of this Form 

W-2c to your return when you file it. 

For more information, contact your nearest Internal 

Revenue Service office. Employees in American Samoa, 

Commonwealth of the Northern Mariana Islands, Guam, 

or the U.S. Virgin Islands should contact their local taxing 

authority for more information. 
44444 For Official Use Only ▶

OMB No. 1545-0008

a Employer’s name, address, and ZIP code

b Employer's Federal 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 filed.) 

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 first name and initial Last name Suff.

i Employee’s address and ZIP code 

Note. Only complete money fields that are being corrected (exception: for 

corrections involving MQGE, see the General Instructions for 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 benefits 10 Dependent care benefits 

11 Nonqualified plans 11 Nonqualified 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

Correct information 

15 State

Previously reported 

15 State

Correct information 

15 State

Employer’s state ID number Employer’s state ID number Employer’s state ID number 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 

Form W-2c (Rev. 8-2014) Corrected Wage and Tax Statement

Copy 2—To Be Filed with Employee’s State, City, or Local Income Tax Return

Department of the Treasury 

Internal Revenue Service 
44444 For Official Use Only ▶ 

OMB No. 1545-0008

a Employer’s name, address, and ZIP code

b Employer's Federal 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 filed.) 

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 first name and initial Last name Suff.

i Employee’s address and ZIP code 

Note. Only complete money fields that are being corrected (exception: for 

corrections involving MQGE, see the General Instructions for 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 benefits 10 Dependent care benefits 

11 Nonqualified plans 11 Nonqualified 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

Correct information 

15 State

Previously reported 

15 State

Correct information 

15 State

Employer’s state ID number Employer’s state ID number Employer’s state ID number 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 

Form W-2c (Rev. 8-2014) Corrected Wage and Tax Statement

Copy D—For Employer 

Department of the Treasury 

Internal Revenue Service 
Employers, Please Note: 

Specific information needed to complete Form W-2c is 

given in the separate General Instructions for Forms W-2 

and W-3, under Specific Instructions for Form W-2c. You 

can order those instructions and additional forms by 

calling 1-800-TAX-FORM (1-800-829-3676). You can 

also get forms and instructions from the IRS website at 

www.irs.gov.

E-filing. If you file 250 or more Form(s) W-2c, you must 

file electronically. Even if you are not required to file 

electronically, doing so can save you time and effort. 

Employers may now use the SSA's W-2 Online service to 

create, save, print and submit up to 50 Form(s) W-2c at a 

time over the Internet. When you e-file with the SSA, no 

separate Form W-3c filing is required. An electronic Form 

W-3c will be created for you by the W-2 Online service. 

For information, visit the SSA's Employer W-2 Filing 

Instructions & Information website at 

www.socialsecurity.gov/employer.