What To Do About Errors Found on Federal W 2’s

Errors Found Before You Have Filed Your Federal Report

Paper Filers—See “Corrections” in the Internal Revenue Service “Instructions for Form W 2.” (Call IRS at the numbers below if you need instructions or assistance.) You have until February 28 to make corrections and file your W-2’s.

Electronic Filers—Errors brought to your attention by employees or as a result of internal audit must be corrected before you submit your report. Electronic filers have until March 31 to make corrections and submit the file.

• If you filled in W-2’s at Social Security’s Business Services Online and saved your data, but you have not yet filed it, return to Business Services Online and make corrections.

• If you prepared an EFW2 file using payroll/tax software, correct it before submitting the file.

All Filers (Paper or Electronic)—If you have already given the employees incorrect W-2’s, give them new W-2’s marked “CORRECTED” with the correct information (same rule as Internal Revenue Service paper filer instructions).

Internal Revenue Service Employer Assistance and Forms:
• (800) 829-4933 (toll-free) for questions about giving a corrected W-2 to employees to use for filing their personal income tax returns.

• Form 8809, Request for Extension of Time to File Information Returns through the Internal Revenue Service "Filing Information Returns Electronically" (FIRE) site at http://fire.irs.gov is the best way to request a 30-day extension, if more time is needed to make corrections before filing. Paper forms are discouraged but are available at www.irs.gov or from the IRS toll‑free (800) 829‑3676 forms number. Requests must be submitted electronically or postmarked on or before the W‑2 due date.

Errors Found After Your Federal Report Has Been Filed

If you filed your W‑2’s electronically, first log into Business Services Online to see if the file you sent has been processed or not.  (Review the tutorial titled "View Submission Status/Errors/Notice Information" at www.ssa.gov/employer/bsotut.htm if you are not familiar with how to do that.)   If the status shows SSA has not yet processed the file, contact an Employer Reporting Technician at (800) 772-6270 immediately to discuss the problem.

CAUTION:  Do not submit new W‑2’s or an EFW2 file in an attempt to “replace” W-2’s filed earlier without first discussing the problem with SSA.

If you filed your W-2 report on paper forms, or if the e-file status shows complete, you must prepare and submit a W-2c for each incorrect W-2.  (Exception:  Do not submit W-2c’s to Social Security if the only errors are in employee address or State data.  See IRS and State agency instructions for each State in which you do business.)

Order W‑2c instructions and forms from Internal Revenue Service at (800) 829-3676.  If more than one W-2 report was submitted and processed, or if the tax year or EIN on a report was incorrect, follow the Special Situations section in IRS W‑2c instructions carefully.

Never fill in blank W‑2c/W-3c forms downloaded from any Internet site.  Some payroll/tax software vendor’s forms have been approved by Social Security for filing and you may use your software to print filled in forms on plain paper to mail to Social Security. (If you use software, but are unsure if your vendor’s forms were approved, ask your vendor.)  Mail completed Forms W-2c under cover of a Form W-3c transmittal to the “Where to File” address on Form W-3c.

Electronic W-2 filers can file up to five W-2c’s at a time electronically without forms or sofware.  Go to www.socialsecurity.gov/employer for more information.

Internal Revenue Service rules require electronic filing if you have 250 or more corrections for the most recent W-2 year. Electronic W-2c files must be in EFW2c format.  (See “Forms & Publications at www.socialsecurity.gov/employer)