The purpose of Form W-2C, also known as Corrected Wage and Tax Statement, is to correct any errors or changes to the information previously reported on Form W-2. These corrections may include changes in employee wages, taxes withheld, or other relevant details that were incorrectly reported or changed after the original Form W-2 was filed. Form W-2C is generally used by employers to inform both the employee and the Internal Revenue Service (IRS) about the corrected information.