W-3C Transmittal of Corrected Wage and Tax Statements

Attention:
This form is provided for informational purposes only. Copy A appears in red, similar to the
official IRS form. Do not file Copy A downloaded from this website with the SSA. The
official printed version of this IRS form is scannable, but the online version of it, printed from
this website, is not. A penalty may be imposed for filing forms that can’t be scanned. See
the penalties section in the current General Instructions for Forms W-2 and W-3 for more
information.
To order official IRS forms, go to Online Ordering for Information Returns and Employer
Returns, and we’ll mail you the scannable forms and other products.
You may file Forms W-2 and W-3 electronically on the SSA’s website at Employer W-2
Filing Instructions and Information. You can create fill-in versions of Forms W-2 and W-3
for filing with SSA. You may also print out copies for filing with state or local governments,
distribution to your employees, and for your records.
See IRS Publications 1141, 1167, 1179 and other IRS resources for information about
printing these tax forms.

DO NOT CUT, FOLD, OR STAPLE
55555

a Tax year/Form corrected

For Official Use Only

/ W-

▶

OMB No. 1545-0008
c Kind of Payer (Check one)
943
944

b Employer’s name, address, and ZIP code

Kind of Employer (Check one) Third-party
sick pay

941/941-SS Military

Hshld.
emp.

CT-1

None apply 501c non-govt.

Medicare
govt. emp.

State/local State/local
non-501c
501c

Federal
govt.

(Check if
applicable)

d Number of Forms W-2c

e Employer’s Federal EIN

f Establishment number

g Employer’s state ID number

Complete boxes h, i, or j only if
incorrect on last form filed.

h Employer’s originally reported Federal EIN

i Incorrect establishment number

j

Total of amounts previously reported
as shown on enclosed Forms W-2c.

Employer's incorrect state ID number

Total of amounts previously reported
as shown on enclosed Forms W-2c.

Total of corrected amounts as
shown on enclosed Forms W-2c.

Total of corrected amounts as
shown on enclosed Forms W-2c.

1 Wages, tips, other compensation

1 Wages, tips, other compensation

2 Federal income tax withheld

2 Federal income tax withheld

3 Social security wages

3 Social security wages

4 Social security tax withheld

4 Social security tax withheld

5 Medicare wages and tips

5 Medicare wages and tips

6 Medicare tax withheld

6 Medicare tax withheld

7 Social security tips

7 Social security tips

8 Allocated tips

8 Allocated tips

9

9

10 Dependent care benefits

10 Dependent care benefits

11 Nonqualified plans

11 Nonqualified plans

12a Deferred compensation

12a Deferred compensation

14 Inc. tax w/h by third-party sick pay payer

14 Inc. tax w/h by third-party sick pay payer

12b

12b

16 State wages, tips, etc.

16 State wages, tips, etc.

17 State income tax

17 State income tax

18 Local wages, tips, etc.

18 Local wages, tips, etc.

19 Local income tax

19 Local income tax

Explain decreases here:
Has an adjustment been made on an employment tax return filed with the Internal Revenue Service?
If “Yes,” give date the return was filed ▶

Yes

No

Under penalties of perjury, I declare that I have examined this return, including accompanying documents, and, to the best of my knowledge and belief, it is true,
correct, and complete.
Signature

Title

▶

Date

▶

Employer's contact person

Employer's telephone number

Employer's fax number

Employer's email address

Form

W-3c

(Rev. 11-2015)

▶

For Official Use Only

Transmittal of Corrected Wage and Tax Statements

Department of the Treasury
Internal Revenue Service

Purpose of Form

When To File

Use this form to transmit Copy A of the most recent version of Form(s) W-2c,
Corrected Wage and Tax Statement. Make a copy of Form W-3c and keep it with
Copy D (For Employer) of Forms W-2c for your records. File Form W-3c even if
only one Form W-2c is being filed or if those Forms W-2c are being filed only to
correct an employee’s name and social security number (SSN) or the employer
identification number (EIN). See the General Instructions for Forms W-2 and W-3
for information on completing this form.

File this form and Copy A of Form(s) W-2c with the Social Security Administration
as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU,
W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your
employees as soon as possible.

E-Filing
The SSA strongly suggests employers report Form W-3c and Forms W-2c Copy A
electronically instead of on paper. The SSA provides two free e-filing options on its
Business Services Online (BSO) website:
• W-2c Online. Use fill-in forms to create, save, print, and submit up to 25 Forms
W-2c at a time to the SSA.
• File Upload. Upload wage files to the SSA you have created using payroll or tax
software that formats the files according to the SSA’s Specifications for Filing
Forms W-2c Electronically (EFW2C).
For more information, go to www.socialsecurity.gov/employer. First time filers,
select "Go to Register"; returning filers select "Go To Log In."

For Paperwork Reduction Act Notice, see separate instructions.

Where To File
If you use the U.S. Postal Service, send Forms W-2c and W-3c to the following address:
Social Security Administration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333
If you use a carrier other than the U.S. Postal Service, send Forms W-2c and W-3c
to the following address:
Social Security Administration
Data Operations Center
Attn: W-2c Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
Cat. No. 10164R