W-3 C Transmittal of Corrected Wage and Tax Statements

Attention:
You may file Forms W-2 and W-3 electronically on the SSA’s Employer
W-2 Filing Instructions and Information web page, which is also accessible
at www.socialsecurity.gov/employer. 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.
Note: Copy A of this form is provided for informational purposes only. Copy A appears in
red, similar to the official IRS form. The official printed version of this IRS form is scannable,
but the online version of it, printed from this website, is not. Do not print and file Copy A
downloaded from this website with the SSA; 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, available at www.irs.gov/w2, for more information.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded, filled in, and printed and used to satisfy the requirement to provide the
information to the recipient.
To order official IRS information returns such as Forms W-2 and W-3, which include a
scannable Copy A for filing, go to IRS’ Online Ordering for Information Returns and
Employer Returns page, or visit www.irs.gov/orderforms and click on Employer and
Information returns. We’ll mail you the scannable forms and any other products you order.
See IRS Publications 1141, 1167, and 1179 for more 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. 1545-0029
c Kind of Payer (Check one)

b Employer’s name, address, and ZIP code

941/941-SS Military

Hshld.
emp.

CT-1

943

944

Medicare
govt. emp.

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

None apply 501c non-govt.

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

Federal
govt.

(Check if
applicable)

d Total number of Forms W-2c

e Employer identification number (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 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. 6-2024)

For Official Use Only

Transmittal of Corrected Wage and Tax Statements

Department of the Treasury
Internal Revenue Service

Purpose of Form

For more information, go to www.SSA.gov/employer.

Complete a Form W-3c transmittal only when filing paper 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
See the General Instructions for Forms W-2 and W-3 for e-filing requirements for
Forms W-2c and W-3c. 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).

When To File

Where To File Paper Forms
If you use the U.S. Postal Service, send this entire page with Copy A of Form
W-2c to:
Social Security Administration
Direct Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333
Note: If you use an IRS-approved private delivery service to file, replace “P.O. Box
3333” with “Attn: W-2c Process, 1150 E. Mountain Dr.” in the address and change
the ZIP code to “18702-7997.” Go to www.irs.gov/PDS for a list of IRS-approved
private delivery services.

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 10164R