How To Correct a W-2 Form

Individual Income Taxes

W-2 forms show an employee's earnings during the year from a specific company. The employee's employer must file W-2 forms with the Internal Revenue Service and the employee. If a mistake is found on the W-2 forms, it is important to amend the form as quickly as possible.

Instructions

W-2 Form Did Not Yet Go To The IRS

1. Reprocess the W-2 Form with the correct information.

2. Write "Corrected" on the top of each new W-2 Form and issue to the affected employees.

3. Tell the employee to file a Form 1040-X if he already filed his taxes or to file his taxes with the corrected W-2 Form and destroy the incorrect W-2 Form.

W-2 Form Filed With The IRS

1. Process Form W-2c and Form W-3c for each affected employee.

2. Provide affected employees with the new Form W-2c.

3. Tell the employee to file his tax return with both Form W-2c and the incorrect W-2 Form, if he has yet to file his taxes. If the employee already filed his taxes, tell the employee to file Form 1040X and submit Form W-2c with Form 1040X.

4. File Form W-2c with any local or state agencies affected by the error.

References

• Intuit: Amending Incorrect W-2 Forms
• IRS: Instructions for Forms W-2c and W-3c
• IRS: Form 1040X