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
55555
a Tax year/Form corrected
/ W-
For Official Use Only:
OMB No. 1545-0029
b Employer’s name, address, and ZIP code c
Kind of Payer (Check one)
941/941-SS Military 943 944
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 Total number of Forms W-2c e
Employer identification number (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 originally reported 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
Total of corrected amounts as
shown on enclosed Forms W-2c.
1 Wages, tips, other compensation
Total of amounts previously reported
as shown on enclosed Forms W-2c.
2 Federal income tax withheld
Total of corrected amounts as
shown on enclosed Forms W-2c.
2 Federal income tax withheld
3 Social security wages 3 Social security wages 4 Social security tax withheld 4 Social security tax withheld
5 Medicare wages and tips 5 Medicare wages and tips 6 Medicare tax withheld 6 Medicare tax withheld
7 Social security tips 7 Social security tips 8 Allocated tips 8 Allocated tips
9 9
10 Dependent care benefits 10 Dependent care benefits
11 Nonqualified plans 11 Nonqualified plans 12a Deferred compensation 12a Deferred compensation
12b 12b
14
Inc. tax w/h by third-party sick pay payer
14
Inc. tax w/h by third-party sick pay payer
16 State wages, tips, etc. 16 State wages, tips, etc. 17 State income tax 17 State income tax
18 Local wages, tips, etc. 18 Local wages, tips, etc. 19 Local 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. 6-2024)
Transmittal of Corrected Wage and Tax Statements
Department of the Treasury
Internal Revenue Service
Purpose of Form
Complete a Form W-3c transmittal only when filing paper Copy A of the most
recent version of Form(s) W-2c, Corrected Wage and Tax Statement. 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
See the General Instructions for Forms W-2 and W-3 for e-filing requirements for
Forms W-2c and W-3c. The SSA provides two free e-filing options on its Business
Services Online (BSO) website:
• W-2c 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.SSA.gov/employer.
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 Paper Forms
If you use the U.S. Postal Service, send this entire page with Copy A of Form
W-2c to:
Social Security Administration
Direct Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333
Note: If you use an IRS-approved private delivery service to file, replace “P.O. Box
3333” with “Attn: W-2c Process, 1150 E. Mountain Dr.” in the address and change
the ZIP code to “18702-7997.” Go to www.irs.gov/PDS for a list of IRS-approved
private delivery services.
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10164R
