U.S. · Payroll and employer forms
Form W-2c boxes.
There are no correction codes: you show the old figure and the right one, box by box.
Form W-2c has no correction codes. You fix a Form W-2 by showing the “previously reported” and the “correct information” in only the boxes that changed, then filing Copy A with the SSA on Form W-3c and giving the employee a copy. A wrong SSN or name needs boxes e through g; a wrong address alone usually does not.
Look up a W-2c box
Result
Form W-2c, box by box
| Box | What to enter | When it applies |
|---|---|---|
| Box c | Tax year and form corrected. Enter all four digits of the year of the Form W-2 you are correcting. To correct a W-2AS, W-2CM, W-2GU, W-2VI or W-2c, add AS, CM, GU, VI or c after the year. | Always |
| Box d | The employee’s correct SSN. Enter it even if it was correct on the original Form W-2. | Always |
| Box e | Check only when correcting the employee’s SSN, name, or both. Then also complete boxes d and f through i. | Only for SSN or name corrections |
| Box f | The employee’s previously reported SSN. If it was reported as blanks or not available, enter all zeros. | Only for SSN or name corrections |
| Box g | The employee’s previously reported full name, exactly as previously reported. If it was blank, leave box g blank. | Only for SSN or name corrections |
| Box h | The employee’s correct first name and initial, last name and suffix. | Always |
| Box i | The employee’s correct address and ZIP code. | Always |
| Boxes 1 to 20 | Under “Previously reported” enter the amount on the original W-2 (or earlier W-2c); under “Correct information” enter the corrected amount. Make no entry on Copy A unless you are changing it. If one of the amounts is zero, enter -0-; do not leave it blank. | Only the fields you are changing |
| Box 2 | Federal income tax withheld. Use only to fix an administrative error, meaning the amount on the incorrect W-2 was not the amount you actually withheld. | Administrative errors only |
| Boxes 5 and 6 | Medicare wages and tips, and Medicare tax withheld. Do not correct Additional Medicare Tax withheld unless it is an administrative error. Box 5 must equal or exceed the sum of boxes 3 and 7. | Medicare corrections |
| Boxes 8, 10 and 11 | Allocated tips, dependent care benefits, and nonqualified plan deferrals and distributions. | When correcting those items |
| Box 12 | Corrects coded items. Enter both the code and the dollar amount for both fields (previous and correct) on Form W-2c. | Coded items |
Filing the correction
Use Form W-2c to correct errors, such as an incorrect name, SSN or amount, on a previously filed Form W-2 or W-2c, and to give the employee a corrected form. File Copy A with the SSA, and always file Form W-3c with it, even for only an SSN or name correction. File as soon as possible after you discover the error and give the employee the Form W-2c as soon as possible too. Use a separate Form W-3c for each type of form being corrected. Corrections may also require an “X” form such as Form 941-X for your employment tax returns. Do not use Form W-2c for back pay (see Pub. 957 and Form SSA-131) or for Form W-2G.
A wrong address
If you filed a Form W-2 with the SSA showing an incorrect employee address but everything else was correct, do not file Form W-2c with the SSA merely to correct the address. If the address was wrong on the copy you gave the employee, you can issue a new W-2 marked “REISSUED STATEMENT”, or issue a Form W-2c showing the correct address in box i, or redeliver the original in an envelope with the correct address. In the first two cases you do not send Copy A to the SSA.
Duplicate Forms W-2
If two Forms W-2 were filed for the same employee under the same EIN and only one should have been, the instructions give two ways to correct it with one Form W-2c. For example, if one W-2 showed correct social security wages of $20,000 and the other wrongly showed $30,000, you can enter $50,000 in box 3 as previously reported and $20,000 as correct, or enter $30,000 as previously reported and $0.00 as correct.
Worked example
Greenfield Dental filed a 2025 W-2 for Tanya Lee with box 1 wages of $41,200 when the correct figure is $42,100. On the W-2c it enters 2025 in box c, her correct SSN in box d, and in box 1 puts $41,200 under “Previously reported” and $42,100 under “Correct information”. It leaves boxes e through g and every other money box alone. It files Copy A with a Form W-3c and gives Tanya her copy. If the dollar change also affects Medicare or social security wages, it would correct boxes 3 and 5 as well, and may need to file Form 941-X. See the W-2 box 12 lookup for coded items.
Sources
- General Instructions for Forms W-2 and W-3 (2026): General and specific instructions for Forms W-2c and W-3c: boxes a to i, boxes 1 to 20, duplicate-form examples, the incorrect address rule and when to file. Read November 2, 2026.
- Form W-2c: Box layout with previously reported and correct information columns. Read November 2, 2026.
IRS page last reviewed April 30, 2026.
Frequently asked questions
What are W-2c correction codes?
There are none. Form W-2c has boxes with “previously reported” and “correct information” columns instead. The only codes on it are the box 12 codes also used on Form W-2.
Do I fill in every box on Form W-2c?
No. Complete only the money boxes you are changing, plus the identifying boxes. If one of the amounts is zero, enter -0- rather than leaving it blank.
How do I correct an employee’s SSN on Form W-2c?
Enter the correct SSN in box d, check box e, and complete boxes f (previous SSN), g (previous name), h and i.
Do I file a W-2c to fix a wrong address?
Not with the SSA, if the address was the only error. You still have to give the employee a corrected form if the copy they received had the wrong address.
What do I file with the SSA to submit a W-2c?
Copy A of Form W-2c with Form W-3c. Always file Form W-3c when you submit one or more Forms W-2c.
Not tax or legal advice
This page summarizes IRS and USCIS instructions and is not tax, legal or financial advice. A payroll provider, CPA, enrolled agent or attorney can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.