Federal Corrected Wage and Tax Statement (Info Copy Only)

Corrected Wage and Tax Statement (Info Copy Only)
Form W-2c (Rev. August 2023)Attention:
You may file Forms W-2 and W-3 electronically on the SSA’s Employer
W-2 Filing Instructions and Information web page, which is also accessible
at www.socialsecurity.gov/employer. 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.
Note: Copy A of this form is provided for informational purposes only. Copy A appears in
red, similar to the official IRS form. The official printed version of this IRS form is scannable,
but the online version of it, printed from this website, is not. Do not print and file Copy A
downloaded from this website with the SSA; 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, available at www.irs.gov/w2, for more information.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded, filled in, and printed and used to satisfy the requirement to provide the
information to the recipient.
To order official IRS information returns such as Forms W-2 and W-3, which include a
scannable Copy A for filing, go to IRS’ Online Ordering for Information Returns and
Employer Returns page, or visit www.irs.gov/orderforms and click on Employer and
Information returns. We’ll mail you the scannable forms and any other products you order.
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.

DO NOT CUT, FOLD, OR STAPLE THIS FORM
For Official Use Only

44444

OMB No. 1545-0008

a Employer’s name, address, and ZIP code

c Tax year/Form corrected

d Employee’s correct SSN

/ W-2
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
b Employer identification number (EIN)

g Employee’s previously reported name
h Employee’s first name and initial

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

Last name

Suff.

i Employee’s address and ZIP code

Previously reported

Correct information

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

11 Nonqualified plans
13

Statutory
employee

Retirement
plan

11 Nonqualified plans
Third-party
sick pay

14 Other (see instructions)

Statutory
employee

Retirement
plan

10 Dependent care benefits

12a See instructions for box 12

12b

12c

12d

C
o
d
e

Third-party
sick pay

14 Other (see instructions)

C
o
d
e

State Correction Information
Previously reported
15 State

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.

17 State income tax

Locality Correction Information
Previously reported

Correct information

Previously reported

Correct information

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

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

W-2c

(Rev. 8-2023)

Corrected Wage and Tax Statement

Copy A—For Social Security Administration
Cat. No. 61437D

Department of the Treasury
Internal Revenue Service

For Official Use Only

44444

OMB No. 1545-0008

a Employer’s name, address, and ZIP code

c Tax year/Form corrected

d Employee’s correct SSN

/ W-2
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
b Employer identification number (EIN)

g Employee’s previously reported name
h Employee’s first name and initial

Previously reported

Last name

Suff.

i Employee’s address and ZIP code

Previously reported

Correct information

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

11 Nonqualified plans
13

Statutory
employee

Retirement
plan

11 Nonqualified plans
Third-party
sick pay

14 Other (see instructions)

Statutory
employee

Retirement
plan

10 Dependent care benefits

12a See instructions for box 12

12b

12c

12d

C
o
d
e

Third-party
sick pay

14 Other (see instructions)

C
o
d
e

C
o
d
e
C
o
d
e

C
o
d
e

State Correction Information
Previously reported
15 State

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.

17 State income tax

Locality Correction Information
Previously reported

Correct information

Previously reported

Correct information

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

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

W-2c

(Rev. 8-2023)

Corrected Wage and Tax Statement

Department of the Treasury
Internal Revenue Service

For Official Use Only

44444

Safe, accurate,
FAST! Use

OMB No. 1545-0008

a Employer’s name, address, and ZIP code

c Tax year/Form corrected

Visit the IRS website
at www.irs.gov/efile.
d Employee’s correct SSN

/ W-2
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
b Employer identification number (EIN)

g Employee’s previously reported name
h Employee’s first name and initial

Previously reported

Last name

Suff.

i Employee’s address and ZIP code

Previously reported

Correct information

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

11 Nonqualified plans
13

Statutory
employee

Retirement
plan

11 Nonqualified plans
Third-party
sick pay

14 Other (see instructions)

Statutory
employee

Retirement
plan

10 Dependent care benefits

12a See instructions for box 12

12b

12c

12d

C
o
d
e

Third-party
sick pay

14 Other (see instructions)

C
o
d
e

C
o
d
e
C
o
d
e

C
o
d
e

State Correction Information
Previously reported
15 State

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.

17 State income tax

Locality Correction Information
Previously reported

Correct information

Previously reported

Correct information

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

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

W-2c

(Rev. 8-2023)

Corrected Wage and Tax Statement

Department of the Treasury
Internal Revenue Service

For Official Use Only

44444

Safe, accurate,
FAST! Use

OMB No. 1545-0008

a Employer’s name, address, and ZIP code

Visit the IRS website
at www.irs.gov/efile.

c Tax year/Form corrected

d Employee’s correct SSN

/ W-2
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
b Employer identification number (EIN)

g Employee’s previously reported name
h Employee’s first name and initial

Previously reported

Last name

Suff.

i Employee’s address and ZIP code

Previously reported

Correct information

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

11 Nonqualified plans
13

Statutory
employee

Retirement
plan

11 Nonqualified plans
Third-party
sick pay

14 Other (see instructions)

Statutory
employee

Retirement
plan

10 Dependent care benefits

12a See instructions for box 12

12b

12c

12d

C
o
d
e

Third-party
sick pay

14 Other (see instructions)

C
o
d
e

C
o
d
e
C
o
d
e

C
o
d
e

State Correction Information
Previously reported
15 State

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.

17 State income tax

Locality Correction Information
Previously reported

Correct information

Previously reported

Correct information

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

Copy C—For EMPLOYEE’S RECORDS
Form

W-2c

(Rev. 8-2023)

Corrected Wage and Tax Statement

Department of the Treasury
Internal Revenue Service

Notice to Employee
This is a corrected Form W-2 (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 1040-X 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. Attach an original or
amended Form 8959 to Form 1040 or 1040-X, 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,
the Commonwealth of the Northern Mariana Islands,
Guam, or the U.S. Virgin Islands should contact their local
taxing authority for more information.
Future developments. For the latest information about
Form W-2c and its instructions, such as legislation
enacted after we release them, go to www.irs.gov/
FormW2c.

For Official Use Only

44444

OMB No. 1545-0008

a Employer’s name, address, and ZIP code

c Tax year/Form corrected

d Employee’s correct SSN

/ W-2
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
b Employer identification number (EIN)

g Employee’s previously reported name
h Employee’s first name and initial

Previously reported

Last name

Suff.

i Employee’s address and ZIP code

Previously reported

Correct information

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

11 Nonqualified plans
13

Statutory
employee

Retirement
plan

11 Nonqualified plans
Third-party
sick pay

14 Other (see instructions)

Statutory
employee

Retirement
plan

10 Dependent care benefits

12a See instructions for box 12

12b

12c

12d

C
o
d
e

Third-party
sick pay

14 Other (see instructions)

C
o
d
e

C
o
d
e
C
o
d
e

C
o
d
e

State Correction Information
Previously reported
15 State

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.

17 State income tax

Locality Correction Information
Previously reported

Correct information

Previously reported

Correct information

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

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

W-2c

(Rev. 8-2023)

Corrected Wage and Tax Statement

Department of the Treasury
Internal Revenue Service

For Official Use Only

44444

OMB No. 1545-0008

a Employer’s name, address, and ZIP code

c Tax year/Form corrected

d Employee’s correct SSN

/ W-2
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
b Employer identification number (EIN)

g Employee’s previously reported name
h Employee’s first name and initial

Previously reported

Last name

Suff.

i Employee’s address and ZIP code

Previously reported

Correct information

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

11 Nonqualified plans
13

Statutory
employee

Retirement
plan

11 Nonqualified plans
Third-party
sick pay

14 Other (see instructions)

Statutory
employee

Retirement
plan

10 Dependent care benefits

12a See instructions for box 12

12b

12c

12d

C
o
d
e

Third-party
sick pay

14 Other (see instructions)

C
o
d
e

C
o
d
e
C
o
d
e

C
o
d
e

State Correction Information
Previously reported
15 State

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.

17 State income tax

Locality Correction Information
Previously reported

Correct information

Previously reported

Correct information

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

Copy D—For Employer
Form

W-2c

(Rev. 8-2023)

Corrected Wage and Tax Statement

Department of the Treasury
Internal Revenue Service

Employers, Please Note:
Specific information needed to complete Form W-2c is
available in a separate booklet titled the General
Instructions for Forms W-2 and W-3, under Specific
Instructions for Form W-2c. You can order these
instructions and additional forms at www.irs.gov/
OrderForms.
Caution: Do not send the SSA any Forms W-2c or W-3c
that you have printed from IRS.gov. The SSA is unable to
process these forms. Instead, you can create and submit
them online. See E-filing, later.
Need help? If you have questions about reporting on
Form W-2c, call the Technical Services Operation (TSO)
toll free at 866-455-7438 or 304-263-8700 (not toll free).
Deaf or hard-of-hearing customers may call any of our
toll-free numbers using their choice of relay service.

E-filing. See the General Instructions for Forms W-2 and
W-3 for information on when you’re required to file
Form(s) W-2c electronically. Even if you are not required
to file electronically, doing so can save you time and
effort. Employers may use the SSA’s W-2c Online service
to create, save, print, and electronically submit up to 25
Form(s) W-2c at a time. 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-2c Online service.
For information, visit the SSA’s Employer W-2 Filing
Instructions & Information website at
www.SSA.gov/employer.
Future developments. For the latest information about
Form W-2c and its instructions, such as legislation
enacted after we release them, go to www.irs.gov/
FormW2c.

Extracted from PDF file 2023-federal-w-2c.pdf, last modified August 2023

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More about the Federal W-2C Individual Income Tax Tax Return TY 2023

This form is filed for the correction of a form W-2.

We last updated the Corrected Wage and Tax Statement (Info Copy Only) in January 2024, so this is the latest version of W-2C, fully updated for tax year 2023. You can download or print current or past-year PDFs of W-2C directly from TaxFormFinder. You can print other Federal tax forms here.

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Related Federal Individual Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal W-2C.

Form Code	Form Name
Form W-2C	Corrected Wage and Tax Statement (Info Copy Only) Tax Credit

Download all tax forms View all 775 Federal Income Tax Forms

Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal W-2C from the Internal Revenue Service in January 2024.

Show Sources >

W-2C is a Federal Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Federal W-2C

We have a total of six past-year versions of W-2C in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 W-2C

Form W-2c (Rev. August 2023)

2022 W-2C

Form W-2c (Rev. August 2014)

2021 W-2C

Form W-2c (Rev. August 2014)

2020 W-2C

Form W-2c (Rev. August 2014)

2019 W-2C

Form W-2c (Rev. August 2014)

2018 W-2C

Form W-2c (Rev. August 2014)

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Federal Corrected Wage and Tax Statement (Info Copy Only)

Corrected Wage and Tax Statement (Info Copy Only)Form W-2c (Rev. August 2023)

More about the Federal W-2C Individual Income Tax Tax Return TY 2023

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Related Federal Individual Income Tax Forms:

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Historical Past-Year Versions of Federal W-2C

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Corrected Wage and Tax Statement (Info Copy Only)
Form W-2c (Rev. August 2023)