SL 80001.830 Correction Reports
A. PAPER REPORTS
SSA publishes guidelines for correcting Forms W-2 and W-3. (Software Specifications and Edits for Correcting Annual Wage Reports, prescribes specifications and edits for paper Forms W-2c and W-3c reports.) To download this publication, visit the SSA web site at www.socialsecurity.gov/employer.
Or, write to:
Social Security Administration
Office of Financial Policy and Operations
Attn: AWR Software Standards
P.O. Box 17195
Baltimore, MD 21297-1195
B. MAGNETIC MEDIA OR ELECTRONIC REPORTS
Specifications for filing Form W-2c on magnetic media or electronically are contained in SSA’s MMREF-2, Magnetic Media Reporting and Electronic Filing of W-2c Information. To download the MMREF-2, visit the SSA web site at www.socialsecurity.gov/employer. To obtain a copy of the MMREF-2, call the SSA Employer Reporting Branch at 1-800-772-6270.
Information about Forms W-2c magnetic media filing instructions, electronic filing, selected IRS and SSA forms and publications, and general topics about information reporting is also available from SSA’s Business Services Online (BSO). BSO can be accessed from the SSA web site shown in the preceding paragraph.
To submit Forms W-2c on magnetic media or electronically, contact the SSA Employer Service Liaison Officer (ESLO) for your state. Call 1-800-772-6270 for your State’s ESLO phone number. Employers in the U.S. Virgin Islands may call 787-766-5574. Employers in American Samoa and Guam may call 510-970-8247.
C. SPECIFIC INSTRUCTIONS FOR PREPARING CORRECTIONS
If an employer filed more than one original Form W-2 for an employee under the same employer identification number (EIN), there are two ways an employer can prepare a correction:
Employer can file a correction report that corrects a single Form W-2 report; or
Employer can reflect the wage totals of all the previously submitted Forms W-2 and W-2cs that were submitted under the same 9-digit employer identification number (EIN) for this same employee. Include the (SSN) for that same employee, (SSN) for that same tax year, and the type of employment. (However, State, local and Federal government employers should follow the special instructions below for 1991 and later years when correcting just Social Security wages and/or tips and MQGE wages are involved.) (Also show the establishment number if you showed it on the original Form W-3 wage report. This is a 4-digit number that employers can optionally use to identify a separate reporting office.) Enter in “Previously reported” column of the Form W-2c field(s) being corrected, the total of the wages from all the Forms W-2 that you prepared for that same SSN, etc. Similarly, the “Correct information” column should reflect the aggregate totals for the correct and amounts.