Issue Form W-2c as Required

F/EA issues Form W-2c for any Forms W-2 that were previously issued and must be corrected.  Common reasons for issuing a Form W-2c include:

1. Incorrect workers Social Security Number
2. Incorrect workers name
3. Incorrect wages
4. Incorrect withholdings

Forms W-2c must be submitted to the workers listed on the Form W-2.  Corrected data, as shown on the Form W-2c, must be submitted to the Social Security Administration and the State Department of Revenue.

Whether or not the corrected W-2 data is submitted to the Social Security Administration and State Department of Revenue using the applicable W-2c process depends on when the error on the original W-2 is identified and the corrected W-2 issued.  If the original W-2 data has not yet been submitted to the Social Secutiy Administration or the State Department of Revenue when the error is identified and the W-2c provided to the workers, the F/EA does not need to use the Social Security Administration or State Department of Revenue W-2c process.  Rather, the F/EA can correct the data and submit corrected data to the Social Security Administration and State Department of Revenue with the F/EA's initial submission of W-2 data.  This approach to correcting data is usually used after Forms W-2 have been issued to workers but before W-2 data has been submitted to the SSA or State.

If W-2 data has already been submitted to the Social Security Administration or State Department of Revenue when the error is identified, the F/EA uses the Social Security Administration's W-2c filing process and the State Department of Revenue's filing process.

In 2016, Forms W-2c can be effectively filed using the Social Security Administration's Business Services Online portal and following onscreen steps to submit W-2c data.

Each state has an approach to accepting W-2c data.