How to File With a Corrected W-2 (Form W-2c)

Receiving a Form W-2 with incorrect information can complicate your tax filing. The official document for fixing these mistakes is Form W-2c, Corrected Wage and Tax Statement. This form is issued by your employer to report corrections to previously filed W-2s, ensuring that the data provided to the Social Security Administration and the IRS is accurate. Using the correct wage and tax information is important for preparing an accurate tax return and avoiding potential issues with tax authorities.

Requesting a Corrected W-2 From Your Employer

Carefully review your Form W-2 for common errors, such as a misspelled name, an incorrect Social Security number (SSN), or inaccurate amounts in the boxes for wages, tips, and tax withholdings. If you identify a mistake, contact your company’s human resources or payroll department to formally request a correction. Provide them with your full name, SSN, and a clear description of the error, including the specific box number and the correct information that should be listed.

Your employer is responsible for preparing Form W-2c, filing it with the Social Security Administration, and providing you with a copy. While there is no official deadline for an employer to issue a W-2c, it is in their best interest to do so as soon as an error is discovered to avoid potential penalties from the IRS.

Using Form W-2c for Your Tax Return

Once you receive Form W-2c, you will notice it has columns for “previously reported” information and “correct information.” This layout clearly shows the changes made from your original W-2. How you proceed depends on whether you have already filed your annual tax return for the year in question.

If you have not yet filed your tax return, you will use the figures from the “correct information” column on Form W-2c when you prepare your Form 1040. Discard the original, incorrect W-2 and use the W-2c as your official record for filing purposes.

If you have already submitted your tax return using the information from the incorrect W-2, you must file an amended return. The required document for this is Form 1040-X, Amended U.S. Individual Income Tax Return, which allows you to correct your previously filed return.

How to File an Amended Return Using Form 1040-X

Filing an amended return involves completing Form 1040-X, which can be downloaded from the IRS website or completed using tax software. To begin, you will need your original tax return (Form 1040), the incorrect Form W-2, and the corrected Form W-2c.

The form is structured with three main columns. Column A is for the figures from the tax return you initially filed, and Column C is for the updated figures from your Form W-2c. Column B shows the net change, which is the mathematical difference between Columns A and C.

In Part III of Form 1040-X, you must provide a clear explanation for why you are amending your return. You should state that you received a corrected Form W-2c from your employer and briefly describe the changes, such as an adjustment to wages or federal income tax withheld.

After completing the form, you must attach a copy of the Form W-2c and any other tax forms or schedules affected by the change. For tax years 2021 and later, Form 1040-X can be filed electronically if the original return was also e-filed. If not, you must mail the completed form and attachments to the IRS address specified in the form’s instructions. You have three years from the date you filed your original return or two years from the date you paid the tax, whichever is later, to file an amended return to claim a refund.

When Your Employer Does Not Provide a Correction

If the tax filing deadline is approaching and you have not received a corrected Form W-2c from your employer, you can use Form 4852, Substitute for Form W-2, Wage and Tax Statement. To complete this form, you will need to estimate your wages and withholdings, ideally using information from your final pay stub of the year. You must also describe your efforts to obtain a corrected W-2 from your employer. Filing with Form 4852 may delay your refund as the IRS verifies the information.

If your employer refuses to issue a correction, you can seek assistance directly from the IRS by calling them or making an appointment at a local Taxpayer Assistance Center. Before contacting them, have your employer’s name and address, your own personal information, and the details of the error on your W-2 ready. The IRS will then send a letter to your employer requesting that they furnish a corrected W-2 within ten days.