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RM 01105.025 Filing Corrected Wage Reports
Employers often receive information after their wage reports have been filed with SSA that shows the need to correct these reports.
Employer's EIN shown on previous W-3 report was incorrect.
Employee's SSN shown on previous W-2 report was incorrect.
Wage amounts for some or all employees shown on previous W-2 reports were incorrect, requiring an increase or decrease in the employer's tax liability or adjustments in amounts posted to SSA's earnings records.
1. Wage correction forms
Wage correction forms for employers to file with SSA are:
Form W-2c (Statement of Corrected Income and Tax Amounts) to correct Forms W-2, W-2AS, W-2GU, W-2VI, and W-2CM.
Form 499R-2c/W-2cPR (Corrected Withholding Statement) to correct Forms 499R-2/W-2PR.
Form W-3c (Transmittal of Corrected Income and Tax Amounts) to transmit Forms W-2c; and Form W-3PR to transmit Forms 499R-2c/W-2cPR.
NOTE: If an employer inquires about filing corrections on magnetic media, ask the Regional Office to provide a copy of the magnetic media correction specifications.
2. Completing wage corrections
The basic instructions for completing W-3c/W-2c wage correction forms are provided on the forms. However tell the employer that:
Form W-3c alone may be used to correct an EIN shown on a prior W-3.
Form W-3c should be used to transmit W-2c corrections unless the only correction being made is to employee names or SSN's.
Separate Form W-3c and Forms W-2c must be filed for each tax year involved in a correction.
Form W-2c dollar amounts shown overlay all previous W-2's submitted by that employer for the employee in the tax year. So, employers who have filed more than one W-2 for the employee in the tax year should show on the W-2c the combined wage amounts reported for the employee on all W-2's not just the W-2 being corrected.
Employers should send correction forms to the Data Operations Center (DOC) to which the original wage report forms were sent (addresses of the DOC's are shown on the back of Form W-3c). Even if the original wage reports were sent to SSA's offices in Baltimore, Maryland for processing, adjustments to these reports should be sent to the appropriate DOC.
Employers are to provide employees with copies of W-2c's filed to correct their W-2's. The employer should keep undeliverable W-2c employee copies for four years.
Information on how employers can obtain wage reporting forms, including W-3c and W-2c forms, RM 01105.009C.2. Exhibits of Form W-2c and Form W-3c and instructions for completing these forms. Please visit Internal Revenue Service (IRS) forms and publications for a complete listing. Many IRS and Social Security Administration (SSA) forms and publications are also available fromSSA’s Employer W-2 filing Instructions and Information website.