Form W-2c: Correcting a Wage and Tax Statement
Published November 7, 2026
Form W-2c, Corrected Wage and Tax Statement, is the form an employer uses to fix a Form W-2 that was already issued. The employer completes it. Copy B of the corrected form is filed with the employee's federal tax return.
This post is general information from the form (Rev. 1-2026). It does not tell you what to do in your case.
What the form corrects
The top of the form names the employer in box a and the employer identification number in box b. Box c shows the tax year or the form being corrected. Box d shows the employee's correct Social Security number.
Box e is checked when the Social Security number or the name was wrong on the form first issued. When that happens, boxes f and g show what was previously reported. Boxes h and i hold the employee's name and address.
The money boxes come in two columns: the amount previously reported, and the correct amount. The form says to complete only the money fields that are being corrected. A field that did not change should not appear as a correction.
State and local corrections
The form has separate sections for state corrections and locality corrections. Each one lists the employer's state ID number and the same two-column layout: previously reported and correct information. If your state wages were wrong, look in the state section, not only in the federal boxes.
Copy A is not for you
Copy A goes to the Social Security Administration. The form warns that a copy printed from the IRS website is for information only. Do not print and file a copy yourself. The form says a penalty may be imposed for filing forms that are not valid for scanning.
Copy B is the copy for your federal return. Keep the copies you receive with your other tax papers.
Which corrections use the form
The form covers wrong amounts in the money boxes, a wrong tax year or form in box c, and a wrong name or Social Security number. Each money correction shows the previously reported value next to the correct value, so you can see what changed.
Read the corrected form as a replacement for the entry it names. If you are not sure which entry it replaces, ask your employer before you file anything with it.
How to check a corrected form
- Find box c and confirm it names the tax year you are checking.
- Compare each box marked as corrected with the form you already have.
- Check the correct SSN and name in boxes d through h against your Social Security card.
- Look at the state and locality sections if you lived or worked in more than one place.
- Note each money field that changed, and keep the old and new forms together.
If you already filed your return
A corrected Form W-2c may change the wages on a return you already filed. In that case, the return may need a correction. The IRS process for that step is covered in How Do I Fix a Mistake on a Return I Already Filed?.
Keep the corrected form with the return you file or amend. If the form is unclear, ask your employer what was corrected and which boxes changed. Your employer is the person who can confirm the fix.
Related forms
To read the original form, see Form W-2 Boxes: What They Mean and How to Check Your Pay Stubs. If an employer did not provide a Form W-2 at all, the IRS uses a different form. See Form 4852: What to File When Your W-2 or 1099-R Is Missing or Wrong.
This is general information only. It is not tax advice for your situation.
Sources: Sources: IRS, Form W-2c, Corrected Wage and Tax Statement (Rev. 1-2026) (https://www.irs.gov/pub/irs-pdf/fw2c.pdf) This is general information, not advice about your specific return.
