Corrects a Form W-2 that has already been filed with the Social Security Administration.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeForm W-2c corrects a W-2 after it has gone to the Social Security Administration. It is filed with Form W-3c, its own transmittal, and it reports both the previously reported figures and the corrected ones side by side so SSA can see what changed. Correcting a name or Social Security number is the most common reason and does not require a dollar figure to have been wrong. If you have not yet filed the original with SSA, you do not use W-2c - you issue a corrected W-2 to the employee and file the right figures the first time.
Filing threshold: No threshold - any error on a filed W-2
Paper Filing
As soon as the error is discovered
Electronic Filing
As soon as the error is discovered
Recipient Copy
As soon as the error is discovered
$60-$310 per form for late or incorrect statements; correcting promptly generally reduces or avoids it
2024 penalty tiers: $60/form (≤30 days late) → $130/form (31 days-Aug 1) → $310/form (after Aug 1) → $630/form (intentional disregard). Small business caps may apply.
| Box | Description |
|---|---|
| Previously reported | Each corrected box shows the figure as originally filed |
| Correct information | And the figure as it should have been |
| Boxes a-i | Employee and employer identifying details, including the corrected name or SSN |
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Yes, when filing on paper. W-3c is the transmittal for W-2c, the same way W-3 is for W-2. Filing electronically through SSA Business Services Online generates the totals instead.
No. Issue a corrected W-2 to the employee and file the correct figures. W-2c only applies once the original has reached SSA.
Yes, and it is the most common reason to file one. No dollar amount needs to have been wrong.
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