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
55555
a Tax year/Form corrected
/ W-
For 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 943 944/944-SS
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 Number of Forms W-2c e Employer’s Federal 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 incorrect Federal 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
3 Social security wages
5 Medicare wages and tips
7 Social security tips
9 Advance EIC payments
11 Nonqualified plans
14
Inc. tax w/h by third-party sick pay payer
16 State wages, tips, etc.
18 Local wages, tips, etc.
Total of corrected amounts as
shown on enclosed Forms W-2c.
1 Wages, tips, other compensation
3 Social security wages
5 Medicare wages and tips
7 Social security tips
9 Advance EIC payments
11 Nonqualified plans
14
Inc. tax w/h by third-party sick pay payer
16 State wages, tips, etc.
18 Local wages, tips, etc.
Total of amounts previously reported
as shown on enclosed Forms W-2c.
2 Federal income tax withheld
4 Social security tax withheld
6 Medicare tax withheld
8 Allocated tips
10 Dependent care benefits
12a Deferred compensation
12b HIRE exempt wages and tips
17 State income tax
19 Local income tax
Total of corrected amounts as
shown on enclosed Forms W-2c.
2 Federal income tax withheld
4 Social security tax withheld
6 Medicare tax withheld
8 Allocated tips
10 Dependent care benefits
12a Deferred compensation
12b HIRE exempt wages and tips
17 State income tax
19 Local income tax
Explain decreases here:
Has an adjustment been made on an employment tax return filed with the Internal Revenue Service?
Yes No
If “Yes,” give date the return was filed
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. 8-2013)
Transmittal of Corrected Wage and Tax Statements
Department of the Treasury
Internal Revenue Service
Purpose of Form
Use this form to transmit Copy A of Form(s) W-2c, Corrected Wage and Tax
Statement (Rev. 2-2009). 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 filed or if those Forms W-2c are being filed only to correct an
employee’s name and social security number (SSN) or the employer identification
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-filing options on its
Business Services Online (BSO) website:
W-2 Online. Use fill-in forms to create, save, print, and submit up to 25 Forms
W-2c at a time to the SSA.
File Upload. Upload wage files to the SSA you have created using payroll or tax
software that formats the files according to the SSA’s Specifications for Filing
Forms W-2c Electronically (EFW2C).
For more information, go to www.socialsecurity.gov/employer and select “First
Time Filers” or “Returning Filers” under “BEFORE YOU FILE.”
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
If you use the U.S. Postal Service, send Forms W-2c and W-3c to the following address:
Social Security Administration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333
If you use a carrier other than the U.S. Postal Service, send Forms W-2c and W-3c
to the following address:
Social Security Administration
Data Operations Center
Attn: W-2c Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 10164R