IRS Form W-2C: Instructions, Fillable PDF & Printable

IRS Form W-2C – Navigating tax corrections can be daunting, but understanding IRS Form W-2C makes the process straightforward. Whether you’re an employer correcting wage information or an employee receiving a revised statement, this comprehensive guide covers everything you need to know about the W-2C form. We’ll dive into its purpose, step-by-step filling instructions, filing requirements, and where to find fillable and printable PDFs—all based on the latest 2026 updates from trusted sources like the IRS and SSA.

What Is IRS Form W-2C and When Do You Need It?

IRS Form W-2C, also known as the Corrected Wage and Tax Statement, is used by employers to rectify errors on previously filed Form W-2 or related territorial forms such as W-2AS, W-2CM, W-2GU, W-2VI, or even prior W-2C submissions. This form ensures accurate reporting of wages, tips, withheld taxes, and other compensation details to the Social Security Administration (SSA) and employees.

You need to file Form W-2C if you discover mistakes in:

  • Employee names or Social Security Numbers (SSNs).
  • Wage amounts, tips, or other compensation.
  • Federal, Social Security, or Medicare taxes withheld.
  • State or local tax information.
  • Other details like dependent care benefits or retirement plan contributions.

Common scenarios include administrative errors in payroll, changes due to repayments of overpaid wages, or updates from audits. File corrections as soon as errors are identified to avoid penalties, and provide corrected copies to employees promptly. Note that for prior-year wage repayments, only correct Social Security and Medicare fields—do not adjust boxes for wages or federal income tax withheld.

Step-by-Step Instructions: How to Fill Out Form W-2C?

Filling out Form W-2C requires precision to avoid further errors. The form is multipart, with copies for the SSA (Copy A), employees (Copies B, C, 2), and state/local authorities (Copies 1, D). Use black ink, 12-point Courier font for paper filings, and enter “-0-” for zero amounts instead of leaving boxes blank.

Here’s a breakdown of key boxes:

Employer and Employee Information

  • Box a: Employer’s name, address, and ZIP code (must match your employment tax returns like Form 941).
  • Box b: Employer Identification Number (EIN)—use the IRS-issued number; do not truncate.
  • Box c: Tax year and form being corrected (e.g., “2025 / W-2”).
  • Box d: Employee’s correct SSN (format XXX-XX-XXXX; enter “Applied For” if pending).
  • Box e: Check if correcting SSN and/or name; complete Boxes f and g if applicable.
  • Box f: Previously reported SSN (if incorrect).
  • Box g: Previously reported name (if incorrect).
  • Box h: Employee’s full name (first, middle initial, last, suffix)—match the Social Security card.
  • Box i: Employee’s address and ZIP code (no punctuation; include foreign addresses properly).

Wage and Tax Corrections

For Boxes 1-20, use side-by-side columns: “Previously reported” for original amounts and “Correct information” for updates. Only fill fields being corrected (exception: Medicare Qualified Government Employment or MQGE adjustments).

  • Box 1: Wages, tips, other compensation.
  • Box 2: Federal income tax withheld (correct only for administrative errors).
  • Box 3: Social Security wages.
  • Box 4: Social Security tax withheld.
  • Box 5: Medicare wages and tips (must be equal to or greater than Box 3 + Box 7).
  • Box 6: Medicare tax withheld.
  • Box 7: Social Security tips.
  • Box 8: Allocated tips.
  • Box 9: (Reserved or adjusted in 2026 for size reduction to accommodate Box 14a).
  • Box 10: Dependent care benefits.
  • Box 11: Nonqualified plans.
  • Box 12a-d: Coded items (e.g., “D” for elective deferrals; use additional forms if needed). New 2026 codes include TP (cash tips), TT (qualified overtime), and TA (Trump account contributions).
  • Box 13: Checkboxes for statutory employee, retirement plan, or third-party sick pay.
  • Box 14a: Other information (label items like sick pay or union dues).
  • Box 14b: Treasury Tipped Occupation Codes (new split in 2026).
  • Boxes 15-17: State information (ID number, wages, income tax).
  • Boxes 18-20: Local information (wages, income tax, locality name).

If correcting only a name or SSN, complete Boxes d-i and advise the employee to update their records. For multiple employees, file separate W-2C forms.

How to File Form W-2C? Requirements and Deadlines

Always file Form W-2C with Form W-3C (Transmittal of Corrected Wage and Tax Statements) for totals. Electronic filing is required if you filed 10 or more W-2Cs in a calendar year (waivers available via Form 8508). Use the SSA’s Business Services Online (BSO) for e-filing.

  • Deadline: File by February 1 of the year following the tax year (e.g., February 1, 2027, for 2026 corrections). Extensions are limited (Form 8809 for 30 days to SSA; Form 15397 for employee copies).
  • Where to File Paper Copies: Social Security Administration, Direct Operations Center, P.O. Box 3333, Wilkes-Barre, PA 18767-3333 (or private delivery to 1150 E. Mountain Drive).
  • Penalties: Up to $340 per form for late filings (adjusted for inflation after December 31, 2026); de minimis exceptions apply for small errors corrected by August 1.

Employees may need to file Form 1040-X if corrections affect their tax returns.

Where to Download Fillable and Printable W-2C PDF

The official IRS Form W-2C is available as a fillable PDF, allowing you to type directly into the fields before printing. Download the latest version (Rev. January 2026) from the IRS website:

For prior years, visit the IRS prior-year forms page. Note: Copy A (red) is for reference only—do not file it; use black copies for submissions.

Common Mistakes to Avoid and Helpful Tips

  • Don’t leave boxes blank: Use “-0-” for no change.
  • Match EINs: Use the same EIN on W-2C, W-3C, and related forms like 941-X.
  • Handle reissues carefully: For lost forms, mark “REISSUED STATEMENT” without filing with SSA.
  • State/local corrections: Send directly to agencies if only affecting state info.
  • Software compliance: If using software, ensure it follows SSA’s EFW2 specifications.

For 2026 updates, note the revised Box 14 (split into 14a and 14b) and size adjustments to Box 9. Always consult the latest IRS instructions for inflation-adjusted thresholds, like the $2,000 wage reporting limit.

Conclusion

Mastering IRS Form W-2C ensures compliance and avoids costly penalties. By following these instructions and using the official fillable PDF, you can efficiently correct wage and tax statements. If you’re unsure about specific corrections, consult a tax professional or visit IRS.gov for more resources. Stay proactive with your payroll to minimize the need for W-2C filings in the future.