SL 80001.840 Corrections for Tax Years 1991 and Later
Forms W-2c correcting only Social Security wages and/or Social Security tips for an
employee previously reported for MQGE/Medicare for 1991 or later must show the total
MQGE/Medicare wages previously reported in both the “Previously reported” and “Correct
information” Medicare wages and tips fields, even if there is no change to the MQGE/Medicare
wages and tips previously reported.