What You Need To Know About W-2 C’s
Feb 15, 2023
What is a W-2c?
A W-2c form is an IRS tax document used to correct or amend a W-2. It is also called a Corrected Wage and Tax Statements Form. A W-2 needs to be amended with a W-2c when an error is made when reporting employee income. Typical errors found on W-2s include incorrect names, amounts, or Social Security numbers.
A W-2c can be used to correct forms that were given to employees and were filed with the Social Security Administration.
Corrections on a W-2 need to be corrected on Form W-2c after they were filed with the SSA. The Form W-2c is used to correct such errors as:
- An incorrect name of an employee
- A wrong Social Security number
- An incorrect address of an employee
- An incorrect tax year
- An incorrect amount of an employee's earnings or tax withholdings
- Accidentally filing two forms for an employee under an EIN when only one filing was necessary.
When to Submit Form W-2c
Form W-2c should be submitted immediately after discovering the mistake on Form W-2. When sending Form W-2c to the Social Security Administration, Form W-3c, the proper transmittal form, must also be filed.
Potential Penalties
Penalties may be applied for filing a W-2 that has incorrect information.
Important Details To Know When Filing A W-2c
- Enter $0.00 in the right box if that is the result of your correction.
- Confirm that you reported the correct EIN.
How To Complete W-2C’s Using Aatrix
If a filing has been submitted with an error, re-open the W-2/1099 Preparer from your payroll or accounting software by following the steps below:
- Access the history of the filing to process any corrections; this can be done one of two (2) ways:
- (1) Select the report from the"Form Selection" window.
- (2) Choose the existing reports or form type"History" or “Existing Reports”
- Select "OK,""Accept,""Next,""Generate," or "Process."
- The "Open Reports" window will appear. Select the Record Copy of the W-2/W-3 or 1099 filing for the appropriate year.
- You will see the status of "Record" under the "Status" column.
- Once the Record Copy is selected, choose "Edit."
- Select ”Correct Completed”, then “Next”, make the changes, and resubmit the filing.
For Complete Instructions, click here.