How to fill out Form W-2c and W-3c (2026): correcting a W-2

Tax forms › Form W-2c and W-3c · Last reviewed October 25, 2026 · General information, not tax advice

Form W-2c and W-3c at a glance

What it does	Corrects a Form W-2 (or an earlier W-2c) already filed with the SSA, and gives the employee the corrected copy
When	As soon as possible after you find the error
File with	SSA, through Business Services Online (W-2c Online or file upload), or on paper
Form W-3c	Goes with every paper W-2c; BSO creates it for you online
E-file rule	If the original W-2 had to be e-filed, the W-2c must be e-filed too

What Form W-2c and W-3c is

Form W-2c corrects a wage report that has already reached the Social Security Administration. Each W-2c shows two figures for every box you change: what was previously reported and the correct information. Boxes that do not change stay blank.

Form W-3c is the transmittal for paper W-2c forms, like the W-3 for W-2s. It totals the changes. File one whenever you send a W-2c, even if you are only fixing a name or Social Security number.

Many W-2 errors also mean a Form 941 was wrong. Fixing the W-2c does not fix the 941; that takes a Form 941-X for the quarter.

Who has to file

Any employer that filed a W-2 with the SSA and later finds a wrong amount, name, SSN, tax year or EIN.
If the error is caught before the W-2 went to the SSA, do not use a W-2c: tick VOID on the wrong Copy A, prepare a new W-2, and mark the employee copies CORRECTED.
If only the employee's address was wrong, do not file a W-2c with the SSA. Reissue the employee's copy with the right address instead.
If only state or local boxes changed, send the W-2c to the state or local agency and the employee, not to the SSA.

Due dates

What	Due
Form W-2c and W-3c	As soon as possible after you discover the error
Employee copies	As soon as possible, and electronically if the original was furnished electronically
A matching Form 941-X for underreported tax found in Jan to Mar 2027	Fri, Apr 30, 2027 (the due date of that quarter's 941)

There is no fixed calendar date for a W-2c, but the penalty for an incorrect W-2 drops the sooner you correct it. A correction within 30 days of the original due date counts at the lowest rate.

Penalties for filing late or wrong

An incorrect W-2 is penalized like a late one. For returns due in 2027: $60 per form if corrected within 30 days of the due date, $130 if corrected by August 1, $340 after that.
The penalties apply separately to the SSA copy and the employee's copy.
Small businesses (average annual gross receipts of $5 million or less) have lower yearly caps. Intentional disregard is at least $690 per form.
Small errors can fall under the de minimis safe harbor (generally no more than $100 off, or $25 for tax withheld), unless the employee asks for a corrected form.

Form W-2c box by box

Box	What goes there	Notes
a	Employer's name, address and ZIP	As shown on your 941s
b	Employer identification number (EIN)	Never truncated
c	Tax year and form corrected, e.g. 2026	Add "c" if you are correcting an earlier W-2c
d	Employee's correct SSN	Always, even if the SSN was right on the original
e	Tick only if you are correcting the SSN, the name, or both	Then also complete f to i
f	Employee's previously reported SSN	All zeros if it was blank
g	Employee's previously reported name	Exactly as it was reported
h	Employee's correct name	Always
i	Employee's correct address	Always
1 to 20	For each box that changes: "Previously reported" and "Correct information"	Leave unchanged boxes blank; enter -0- when one of the two amounts is zero
2	Federal income tax withheld	Only for administrative errors, where the box showed a different amount from what you actually withheld
12	Code and amount for both columns	Use extra W-2c forms if you run out of spaces
W-3c	Totals of the previously reported and correct amounts on the W-2c forms sent with it	One W-3c per kind of W-2 and per kind of employer

A name or SSN-only correction uses boxes d to i and leaves boxes 1 to 20 blank. If the previous SSN and name were both blank, do not use a W-2c; call the SSA at 800-772-6270. A wrong tax year or EIN takes two sets of W-2c and W-3c: one zeroing out the wrong report, one with the right figures.

Common mistakes

Filling every box instead of only the ones that changed.
Filing a W-2c with the SSA just to fix an address.
Fixing the W-2 but not the Form 941 for the quarter, so the SSA and IRS totals still disagree.
Using box 2 to move federal withholding that was taken correctly but should have been different. Only administrative errors can be fixed there.
Forgetting the W-3c with paper W-2c forms.
Filing the correction on paper when the original W-2 had to be e-filed.

How to file Form W-2c and W-3c

Find what was wrong. Compare the filed W-2 with the employee's paychecks for the year and note each box that differs.
Fix the payroll records. Correct the paychecks or payroll records so your books agree with the corrected figures.
Prepare the W-2c. Enter boxes a to i, then for each changed box the previously reported and correct amounts. Leave the rest blank.
File with the SSA. Use W-2c Online in Business Services Online, which builds the W-3c for you, or mail paper Copy A with Form W-3c to the SSA's Wilkes-Barre address.
Give the employee their copy. Send copies B, C and 2 to the employee, and file Form 941-X for any quarter whose taxes change.

How AcboBooks fills it in

AcboBooks 0.2.1 does not prepare Form W-2c or W-3c, and its EFW2 export is for original W-2s, not the EFW2C correction format.

What it does give you: once the payroll records are right, Payroll → Payroll Tax Forms → W-2 recalculates each employee's wages, federal withholding, Social Security, Medicare and state withholding for the year. Those are your "Correct information" figures; the W-2 you filed has the "Previously reported" ones. Key both into W-2c Online.

What it leaves to you

AcboBooks prepares the figures; it does not file returns or make deposits for you. You file through the IRS or SSA and pay through EFTPS or your IRS business tax account.

Described as of AcboBooks 0.2.1. See US payroll in AcboBooks

Questions

When do I have to file a W-2c?

As soon as possible after you discover the error. There is no fixed date, but a correction within 30 days of the original due date gets the lowest penalty, and later ones cost more.

Do I need a W-3c?

Yes, with every paper W-2c, even for a name or SSN fix. If you file through SSA Business Services Online, it creates the W-3c for you.

Do I file a W-2c to fix an employee's address?

No. If only the address was wrong, give the employee a reissued W-2 or a W-2c with the right address, but do not send it to the SSA.

Does a W-2c fix my Form 941?

No. If the wages or taxes on a 941 were wrong too, file Form 941-X for that quarter. The 941-X asks you to certify that you have filed the W-2c forms.

Can I e-file a W-2c?

Yes, through W-2c Online in SSA Business Services Online, or by uploading an EFW2C file. If the original W-2 had to be e-filed, the correction must be e-filed too.

Sources

Checked against these sources on October 25, 2026. Dates assume a calendar year and apply the next-business-day rule for weekends and holidays.

General information, not tax or legal advice. Forms, thresholds and dates change; confirm with the IRS and SSA or a tax professional before you file.

How to fill out Form W-2c and W-3c