Preparing Form W-2c A Step-by-Step Guide

Preparing Form W-2c: A Step-by-Step Guide for 2019

Form W-2c is used to correct misinformation on Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c. In this guide, we will walk you through the information required when preparing Form W-2c.

What information can I correct with a Form W-2c?

Form W-2c is typically used to correct name, SSN, and/or wage information for an employee previously reported on Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c.

What information do I need when preparing Form W-2c?

When preparing Form W-2c, you will need the following information:

  • Employer details (Name, EIN, address, etc.);
  • Correct employee details (Name, SSN, address, etc.); and
  • Correct wage and/or tax amounts.

How do I complete and file Form W-2c?

BoomTax offers a streamlined way to complete and file your Form W-2c electronically. E-filing saves you time and effort and provides more accuracy than paper filing. Our step-by-step process guides you through completing the form with easy-to-understand language and helpful prompts along the way. Once you’re finished, submitting your Form W-2c is as simple as clicking a button!

What else do I need to know?

Remember to provide your employee(s) with a copy of the completed Form W-2c so that they also have the correct information. With BoomTax, you can have us take care of printing and mailing employee copies for you using our Print & Mail service so that it’s one less thing to worry about!

There are some specific situations that could require a different method of correction than Form W-2c. If you are not sure or have special circumstances, we recommend consulting with a licensed tax professional.

Specific Instructions for Preparing

Box a – Employer’s name, address, and ZIP code. This information should be the same as shown on Forms 941, 941-SS, 943, 944, CT-1, or 1040 (Schedule H).

Box b – Employer’s Federal EIN. Enter the correct nine-digit EIN assigned by the IRS. The number should be formatted as follows: XX-XXXXXXX.

Box c – Tax year/form corrected. When correcting Form W-2, enter the four-digit year of the form you are correcting. If correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, or W-2c, enter the four-digit year of the form you are correcting and the letters designating the form you are correcting (ex: “AS”, “CM”, “GU”, etc.)

Box d – Employee’s correct SSN. Enter the employee’s correct SSN here, even if it was correct on the original Form W-2. If you are submitting the Form W-2c to correct an employee’s SSN, you must also complete boxes e through i.

Box e – Corrected SSN and/or name. Check this box if you are completing this form to correct the employee’s SSN, name, or both. Continue to complete boxes f through i.

Box f – Employee’s previously reported SSN. Enter the employee’s previously reported incorrect SSN.

Box g – Employee’s previously reported name. Enter the employee’s previously reported incorrect name.

Note: If both the previous SSN and name were reported as blanks, do not use Form W-2c. Contact the SSA at (800) 772-6270.

Box h – Employee’s first name and initial, Last name, Suff. Enter the employee’s correct name as shown on the employee’s social security card.

Box i – Employee’s address and ZIP code. Enter the employee’s correct address, including the number, street, and apartment or suite number.

Boxes 1-20. Enter the amounts reported on the original Form W-2 under “Previously reported” only for the items you are changing.  Enter the correct amounts under “Correct information.”

Box 2 – Federal income tax withheld. This box is used only to make corrections if the amount entered in Box 2 of the incorrect Form W-2 was not the amount actually withheld.

Box 5 and 6. These boxes are used to correct Medicare wage and tips and Medicare tax withheld. Do not correct Additional Medicare Tax withheld unless the amount entered in Box 6 of the incorrect Form W-2 was not the amount actually withheld.

Boxes 8, 10, and 11. These boxes are used to correct allocated tips, dependent care benefits, or deferrals and distributions relating to nonqualified plans.

Box 12 – Codes. Use these boxes to correct any of the coded items on Forms W-2. Enter both the code and dollar amount for both fields on Form W-2c. If a single Form W-2c does not provide enough blank spaces for corrections, use additional Forms W-2c.

Box 13. Select the boxes as reported on the original Form W-2 under “Previously reported” and then select the boxes as they should have been checked under “Correct information.”

Box 14. Use this box to correct information reported in Box 14 of the original Form W-2 or a prior Form W-2c.

Boxes 15-20 – State/local taxes. If the only changes necessary for the original Form W-2 are to state or local data, Form W-2c does not need to be sent to the SSA. Instead, send Form W-2c to the appropriate state or local agency.

For more information about state reporting, check out our W-2 State Reporting Requirements.

For more information regarding Form W-2c instructions, please refer to the IRS General Instructions.

BoomTax does not provide tax or legal advice. Any information contained in this article is strictly for introductory/educational purposes. Always consult with a tax or legal professional for actionable guidance.

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