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Federal housing law

0126 Form W-2C (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/fw2c.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Attention:

You may file Forms W-2 and W-3 electronically on the SSA’s Employer W-2 Filing…

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 THIS FORM
44444 For Official Use Only
OMB No. 1545-0029		 For Official Use Only
OMB No. 1545-0029		 For Official Use Only
OMB No. 1545-0029		 For Official Use Only
OMB No. 1545-0029		 For Official Use Only
OMB No. 1545-0029
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code cTax year/Form corrected
/W-2		 dEmployee’s correct SSN dEmployee’s correct SSN
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)		 eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)		 eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code Complete boxes f and/or g only if incorrect on formpreviously filed: Complete boxes f and/or g only if incorrect on formpreviously filed: Complete boxes f and/or g only if incorrect on formpreviously filed:
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code fEmployee’spreviously reportedSSN fEmployee’spreviously reportedSSN fEmployee’spreviously reportedSSN
bEmployer identification number (EIN) bEmployer identification number (EIN) bEmployer identification number (EIN) gEmployee’spreviously reportedname gEmployee’spreviously reportedname gEmployee’spreviously reportedname
hEmployee’s first name and initial Last name Suff.
iEmployee’s address and ZIP code
**Note:**Only complete money fields that are being corrected. (Exception: For
corrections involving MQGE, see_Boxes 5 and 6_ under_Specific Instructions_
for Form W-2c in the General Instructions for Forms W-2 and W-3.)
Previously reported Previously reported Correct information Previously reported Correct information Correct information
1Wages, tips, other compensation 1Wages, tips, other compensation 1Wages, tips, other compensation 2Federal income tax withheld 2Federal income tax withheld 2Federal income tax withheld
3Social security wages 3Social security wages 3Social security wages 4Social security tax withheld 4Social security tax withheld 4Social security tax withheld
5Medicare wages and tips 5Medicare wages and tips 5Medicare wages and tips 6Medicare tax withheld 6Medicare tax withheld 6Medicare tax withheld
7Social security tips 7Social security tips 7Social security tips 8Allocated tips 8Allocated tips 8Allocated tips
9 9 9 10Dependent care benefits 10Dependent care benefits 10Dependent care benefits
11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans
11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 12aSee instructions for box 12
C
o
d
e
 12aSee instructions for box 12
C
o
d
e
 12aSee instructions for box 12
C
o
d
e
13 Statutory
employee
Retirement
plan
Third-party
sick pay
13 Statutory
employee
Retirement
plan
Third-party
sick pay		 13 Statutory
employee
Retirement
plan
Third-party
sick pay		 13 Statutory
employee
Retirement
plan
Third-party
sick pay		 12b
C
o
d
e		 12b
C
o
d
e		 12b
C
o
d
e
DO NOT CUT, FOLD, OR STAPLE THIS FORM
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions)
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 12c
C
o
d
e		 12c
C
o
d
e		 12c
C
o
d
e
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 12d
C
o
d
e
 12d
C
o
d
e		 12d
C
o
d
e
14bTreasury Tipped Occupation Code(s)
1.
2.		 14bTreasury Tipped Occupation Code(s)
1.
2.		 14bTreasury Tipped Occupation Code(s)
1.
2.
 14bTreasury Tipped Occupation Code(s)
1.
2.
 14bTreasury Tipped Occupation Code(s)
1.
2.
 14bTreasury Tipped Occupation Code(s)
1.
2.
State Correction Information
Previously reported Previously reported Correct information Previously reported Correct information Correct information
15State 15State 15State 15State 15State 15State
Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number
16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc.
17State income tax 17State income tax 17State income tax
 17State income tax
 17State income tax 17State income tax
Locality Correction Information
Previously reported Previously reported Correct information Previously reported Correct information Correct information
18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc.
19Local income tax 19Local income tax 19Local income tax 19Local income tax 19Local income tax 19Local income tax
20Locality name 20Locality name 20Locality name 20Locality name 20Locality name 20Locality name

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Copy A—For Social Security Administration

Form W-2c (Rev. 1-2026) Created 1/27/26 Corrected Wage and Tax Statement Cat. No. 61437D

Department of the Treasury

Internal Revenue Service

44444 OMB No. 1545-0029
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code cTax year/Form corrected
/W-2		 dEmployee’s correct SSN dEmployee’s correct SSN
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)		 eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)		 eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code Complete boxes f and/or g only if incorrect on formpreviously filed: Complete boxes f and/or g only if incorrect on formpreviously filed: Complete boxes f and/or g only if incorrect on formpreviously filed:
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code fEmployee’spreviously reportedSSN fEmployee’spreviously reportedSSN fEmployee’spreviously reportedSSN
bEmployer identification number (EIN) bEmployer identification number (EIN) bEmployer identification number (EIN) gEmployee’spreviously reportedname gEmployee’spreviously reportedname gEmployee’spreviously reportedname
hEmployee’s first name and initial Last name Suff.
iEmployee’s address and ZIP code
**Note:**Only complete money fields that are being corrected. (Exception: For
corrections involving MQGE, see_Boxes 5 and 6_ under_Specific Instructions_
for Form W-2c in the General Instructions for Forms W-2 and W-3.)
Previously reported Previously reported Correct information Previously reported Correct information Correct information
1Wages, tips, other compensation 1Wages, tips, other compensation 1Wages, tips, other compensation 2Federal income tax withheld 2Federal income tax withheld 2Federal income tax withheld
3Social security wages 3Social security wages 3Social security wages 4Social security tax withheld 4Social security tax withheld 4Social security tax withheld
5Medicare wages and tips 5Medicare wages and tips 5Medicare wages and tips 6Medicare tax withheld 6Medicare tax withheld 6Medicare tax withheld
7Social security tips 7Social security tips 7Social security tips 8Allocated tips 8Allocated tips 8Allocated tips
9 9 9 10Dependent care benefits 10Dependent care benefits 10Dependent care benefits
11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans
11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 12aSee instructions for box 12
C
o
d
e
 12aSee instructions for box 12
C
o
d
e
 12aSee instructions for box 12
C
o
d
e
13 Statutory
employee
Retirement
plan
Third-party
sick pay
13 Statutory
employee
Retirement
plan
Third-party
sick pay		 13 Statutory
employee
Retirement
plan
Third-party
sick pay		 13 Statutory
employee
Retirement
plan
Third-party
sick pay		 12b
C
o
d
e		 12b
C
o
d
e		 12b
C
o
d
e
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions)
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 12c
C
o
d
e		 12c
C
o
d
e		 12c
C
o
d
e
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 12d
C
o
d
e
 12d
C
o
d
e		 12d
C
o
d
e
14bTreasury Tipped Occupation Code(s)
1.
2.		 14bTreasury Tipped Occupation Code(s)
1.
2.		 14bTreasury Tipped Occupation Code(s)
1.
2.
 14bTreasury Tipped Occupation Code(s)
1.
2.
 14bTreasury Tipped Occupation Code(s)
1.
2.
 14bTreasury Tipped Occupation Code(s)
1.
2.
State Correction Information
Previously reported Previously reported Correct information Previously reported Correct information Correct information
15State 15State 15State 15State 15State 15State
Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number
16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc.
17State income tax 17State income tax 17State income tax
 17State income tax
 17State income tax 17State income tax
Locality Correction Information
Previously reported Previously reported Correct information Previously reported Correct information Correct information
18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc.
19Local income tax 19Local income tax 19Local income tax 19Local income tax 19Local income tax 19Local income tax
20Locality name 20Locality name 20Locality name 20Locality name 20Locality name 20Locality name

Copy 1—For State, City, or Local Tax Department

Form W-2c (Rev. 1-2026) Corrected Wage and Tax Statement

Department of the Treasury

Internal Revenue Service

Safe, accurate, Visit the IRS website
OMB No. 1545-0029 FAST! Use at www.irs.gov/efile.
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code cTax year/Form corrected
/W-2		 dEmployee’s correct SSN dEmployee’s correct SSN
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)		 eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)		 eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code Complete boxes f and/or g only if incorrect on formpreviously filed: Complete boxes f and/or g only if incorrect on formpreviously filed: Complete boxes f and/or g only if incorrect on formpreviously filed:
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code fEmployee’spreviously reportedSSN fEmployee’spreviously reportedSSN fEmployee’spreviously reportedSSN
bEmployer identification number (EIN) bEmployer identification number (EIN) bEmployer identification number (EIN) gEmployee’spreviously reportedname gEmployee’spreviously reportedname gEmployee’spreviously reportedname
hEmployee’s first name and initial Last name Suff.
iEmployee’s address and ZIP code
**Note:**Only complete money fields that are being corrected. (Exception: For
corrections involving MQGE, see_Boxes 5 and 6_ under_Specific Instructions_
for Form W-2c in the General Instructions for Forms W-2 and W-3.)
Previously reported Previously reported Correct information Previously reported Correct information Correct information
1Wages, tips, other compensation 1Wages, tips, other compensation 1Wages, tips, other compensation 2Federal income tax withheld 2Federal income tax withheld 2Federal income tax withheld
3Social security wages 3Social security wages 3Social security wages 4Social security tax withheld 4Social security tax withheld 4Social security tax withheld
5Medicare wages and tips 5Medicare wages and tips 5Medicare wages and tips 6Medicare tax withheld 6Medicare tax withheld 6Medicare tax withheld
7Social security tips 7Social security tips 7Social security tips 8Allocated tips 8Allocated tips 8Allocated tips
9 9 9 10Dependent care benefits 10Dependent care benefits 10Dependent care benefits
11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans
11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 12aSee instructions for box 12
C
o
d
e
 12aSee instructions for box 12
C
o
d
e
 12aSee instructions for box 12
C
o
d
e
13 Statutory
employee
Retirement
plan
Third-party
sick pay
13 Statutory
employee
Retirement
plan
Third-party
sick pay		 13 Statutory
employee
Retirement
plan
Third-party
sick pay		 13 Statutory
employee
Retirement
plan
Third-party
sick pay		 12b
C
o
d
e		 12b
C
o
d
e		 12b
C
o
d
e
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions)
Safe, accurate, Visit the IRS website
OMB No. 1545-0029 FAST! Use at www.irs.gov/efile.
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 12c
C
o
d
e		 12c
C
o
d
e		 12c
C
o
d
e
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 12d
C
o
d
e
 12d
C
o
d
e		 12d
C
o
d
e
14bTreasury Tipped Occupation Code(s)
1.
2.		 14bTreasury Tipped Occupation Code(s)
1.
2.		 14b Treasury Tipped Occupation Code(s)
1.
2.
 14b Treasury Tipped Occupation Code(s)
1.
2.
 14b Treasury Tipped Occupation Code(s)
1.
2.
 14b Treasury Tipped Occupation Code(s)
1.
2.
State Correction Information
Previously reported Previously reported Correct information Previously reported Correct information Correct information
15State 15State 15State 15State 15State 15State
Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number
16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc.
17State income tax 17State income tax 17State income tax
 17State income tax
 17State income tax 17State income tax
Locality Correction Information
Previously reported Previously reported Correct information Previously reported Correct information Correct information
18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc.
19Local income tax 19Local income tax 19Local income tax 19Local income tax 19Local income tax 19Local income tax
20Locality name 20Locality name 20Locality name 20Locality name 20Locality name 20Locality name

Copy B—To Be Filed With Employee’s FEDERAL Tax Return

Form W-2c (Rev. 1-2026) Corrected Wage and Tax Statement

Department of the Treasury

Internal Revenue Service

Safe, accurate, Visit the IRS website
OMB No. 1545-0029 FAST! Use at www.irs.gov/efile.
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code cTax year/Form corrected
/W-2		 dEmployee’s correct SSN dEmployee’s correct SSN
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)		 eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)		 eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code Complete boxes f and/or g only if incorrect on formpreviously filed: Complete boxes f and/or g only if incorrect on formpreviously filed: Complete boxes f and/or g only if incorrect on formpreviously filed:
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code fEmployee’spreviously reportedSSN fEmployee’spreviously reportedSSN fEmployee’spreviously reportedSSN
bEmployer identification number (EIN) bEmployer identification number (EIN) bEmployer identification number (EIN) gEmployee’spreviously reportedname gEmployee’spreviously reportedname gEmployee’spreviously reportedname
hEmployee’s first name and initial Last name Suff.
iEmployee’s address and ZIP code
**Note:**Only complete money fields that are being corrected. (Exception: For
corrections involving MQGE, see_Boxes 5 and 6_ under_Specific Instructions_
for Form W-2c in the General Instructions for Forms W-2 and W-3.)
Previously reported Previously reported Correct information Previously reported Correct information Correct information
1Wages, tips, other compensation 1Wages, tips, other compensation 1Wages, tips, other compensation 2Federal income tax withheld 2Federal income tax withheld 2Federal income tax withheld
3Social security wages 3Social security wages 3Social security wages 4Social security tax withheld 4Social security tax withheld 4Social security tax withheld
5Medicare wages and tips 5Medicare wages and tips 5Medicare wages and tips 6Medicare tax withheld 6Medicare tax withheld 6Medicare tax withheld
7Social security tips 7Social security tips 7Social security tips 8Allocated tips 8Allocated tips 8Allocated tips
9 9 9 10Dependent care benefits 10Dependent care benefits 10Dependent care benefits
11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans
11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 12aSee instructions for box 12
C
o
d
e
 12aSee instructions for box 12
C
o
d
e
 12aSee instructions for box 12
C
o
d
e
13 Statutory
employee
Retirement
plan
Third-party
sick pay
13 Statutory
employee
Retirement
plan
Third-party
sick pay		 13 Statutory
employee
Retirement
plan
Third-party
sick pay		 13 Statutory
employee
Retirement
plan
Third-party
sick pay		 12b
C
o
d
e		 12b
C
o
d
e		 12b
C
o
d
e
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions)
Safe, accurate, Visit the IRS website
OMB No. 1545-0029 FAST! Use at www.irs.gov/efile.
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 12c
C
o
d
e		 12c
C
o
d
e		 12c
C
o
d
e
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 12d
C
o
d
e
 12d
C
o
d
e		 12d
C
o
d
e
14bTreasury Tipped Occupation Code(s)
1.
2.		 14bTreasury Tipped Occupation Code(s)
1.
2.		 14bTreasury Tipped Occupation Code(s)
1.
2.
 14bTreasury Tipped Occupation Code(s)
1.
2.
 14bTreasury Tipped Occupation Code(s)
1.
2.
 14bTreasury Tipped Occupation Code(s)
1.
2.
State Correction Information
Previously reported Previously reported Correct information Previously reported Correct information Correct information
15State 15State 15State 15State 15State 15State
Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number
16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc.
17State income tax 17State income tax 17State income tax
 17State income tax
 17State income tax 17State income tax
Locality Correction Information
Previously reported Previously reported Correct information Previously reported Correct information Correct information
18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc.
19Local income tax 19Local income tax 19Local income tax 19Local income tax 19Local income tax 19Local income tax
20Locality name 20Locality name 20Locality name 20Locality name 20Locality name 20Locality name

Copy C—For EMPLOYEE’S RECORDS

Form W-2c (Rev. 1-2026) Corrected Wage and Tax Statement

Department of the Treasury

Internal Revenue Service

Exceptions & meaning →

Notice to Employee

This is a corrected Form W-2 (or Form W-2AS, W-2CM, W-2GU, W-2VI, or W-2c) for the tax year shown in box c. If you have filed an income tax return for the year shown, you may have to file an amended return. Compare amounts on this form with those reported on your income tax return. If the corrected amounts change your U.S. income tax, file Form 1040-X with Copy B of this Form W-2c to amend the return you already filed.

If there is a correction in box 5, Medicare wages and tips, use the corrected amount to determine if you need to file or amend Form 8959. Attach an original or amended Form 8959 to Form 1040 or 1040-X, as applicable.

If you have not filed your return for the year shown in box c, attach Copy B of the original Form W-2 you received from your employer and Copy B of this Form W-2c to your return when you file it.

For more information, contact your nearest Internal Revenue Service office. Employees in American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, or the U.S. Virgin Islands should contact their local taxing authority for more information.

Future developments. For the latest information about Form W-2c and its instructions, such as legislation enacted after we release them, go to www.irs.gov/ FormW2c .

OMB No. 1545-0029
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code cTax year/Form corrected
/W-2		 dEmployee’s correct SSN dEmployee’s correct SSN
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)		 eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)		 eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code Complete boxes f and/or g only if incorrect on formpreviously filed: Complete boxes f and/or g only if incorrect on formpreviously filed: Complete boxes f and/or g only if incorrect on formpreviously filed:
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code fEmployee’spreviously reportedSSN fEmployee’spreviously reportedSSN fEmployee’spreviously reportedSSN
bEmployer identification number (EIN) bEmployer identification number (EIN) bEmployer identification number (EIN) gEmployee’spreviously reportedname gEmployee’spreviously reportedname gEmployee’spreviously reportedname
hEmployee’s first name and initial Last name Suff.
iEmployee’s address and ZIP code
**Note:**Only complete money fields that are being corrected. (Exception: For
corrections involving MQGE, see_Boxes 5 and 6_ under_Specific Instructions_
for Form W-2c in the General Instructions for Forms W-2 and W-3.)
Previously reported Previously reported Correct information Previously reported Correct information Correct information
1Wages, tips, other compensation 1Wages, tips, other compensation 1Wages, tips, other compensation 2Federal income tax withheld 2Federal income tax withheld 2Federal income tax withheld
3Social security wages 3Social security wages 3Social security wages 4Social security tax withheld 4Social security tax withheld 4Social security tax withheld
5Medicare wages and tips 5Medicare wages and tips 5Medicare wages and tips 6Medicare tax withheld 6Medicare tax withheld 6Medicare tax withheld
7Social security tips 7Social security tips 7Social security tips 8Allocated tips 8Allocated tips 8Allocated tips
9 9 9 10Dependent care benefits 10Dependent care benefits 10Dependent care benefits
11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans
11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 12aSee instructions for box 12
C
o
d
e
 12aSee instructions for box 12
C
o
d
e
 12aSee instructions for box 12
C
o
d
e
13 Statutory
employee
Retirement
plan
Third-party
sick pay
13 Statutory
employee
Retirement
plan
Third-party
sick pay		 13 Statutory
employee
Retirement
plan
Third-party
sick pay		 13 Statutory
employee
Retirement
plan
Third-party
sick pay		 12b
C
o
d
e		 12b
C
o
d
e		 12b
C
o
d
e
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions)
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 12c
C
o
d
e		 12c
C
o
d
e		 12c
C
o
d
e
OMB No. 1545-0029
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 12d
C
o
d
e
 12d
C
o
d
e		 12d
C
o
d
e
14bTreasury Tipped Occupation Code(s)
1.
2.		 14bTreasury Tipped Occupation Code(s)
1.
2.		 14bTreasury Tipped Occupation Code(s)
1.
2.
 14bTreasury Tipped Occupation Code(s)
1.
2.
 14bTreasury Tipped Occupation Code(s)
1.
2.
 14bTreasury Tipped Occupation Code(s)
1.
2.
State Correction Information
Previously reported Previously reported Correct information Previously reported Correct information Correct information
15State 15State 15State 15State 15State 15State
Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number
16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc.
17State income tax 17State income tax 17State income tax
 17State income tax
 17State income tax 17State income tax
Locality Correction Information
Previously reported Previously reported Correct information Previously reported Correct information Correct information
18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc.
19Local income tax 19Local income tax 19Local income tax 19Local income tax 19Local income tax 19Local income tax
20Locality name 20Locality name 20Locality name 20Locality name 20Locality name 20Locality name

Copy 2—To Be Filed With Employee’s State, City, or Local Income Tax Return

Form W-2c (Rev. 1-2026) Corrected Wage and Tax Statement

Department of the Treasury

Internal Revenue Service

OMB No. 1545-0029
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code cTax year/Form corrected
/W-2		 dEmployee’s correct SSN dEmployee’s correct SSN
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)		 eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)		 eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code Complete boxes f and/or g only if incorrect on formpreviously filed: Complete boxes f and/or g only if incorrect on formpreviously filed: Complete boxes f and/or g only if incorrect on formpreviously filed:
aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code aEmployer’s name, address, and ZIP code fEmployee’spreviously reportedSSN fEmployee’spreviously reportedSSN fEmployee’spreviously reportedSSN
bEmployer identification number (EIN) bEmployer identification number (EIN) bEmployer identification number (EIN) gEmployee’spreviously reportedname gEmployee’spreviously reportedname gEmployee’spreviously reportedname
hEmployee’s first name and initial Last name Suff.
iEmployee’s address and ZIP code
**Note:**Only complete money fields that are being corrected. (Exception: For
corrections involving MQGE, see_Boxes 5 and 6_ under_Specific Instructions_
for Form W-2c in the General Instructions for Forms W-2 and W-3.)
Previously reported Previously reported Correct information Previously reported Correct information Correct information
1Wages, tips, other compensation 1Wages, tips, other compensation 1Wages, tips, other compensation 2Federal income tax withheld 2Federal income tax withheld 2Federal income tax withheld
3Social security wages 3Social security wages 3Social security wages 4Social security tax withheld 4Social security tax withheld 4Social security tax withheld
5Medicare wages and tips 5Medicare wages and tips 5Medicare wages and tips 6Medicare tax withheld 6Medicare tax withheld 6Medicare tax withheld
7Social security tips 7Social security tips 7Social security tips 8Allocated tips 8Allocated tips 8Allocated tips
9 9 9 10Dependent care benefits 10Dependent care benefits 10Dependent care benefits
11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans
11Nonqualified plans


 11Nonqualified plans


 11Nonqualified plans


 12aSee instructions for box 12
C
o
d
e
 12aSee instructions for box 12
C
o
d
e
 12aSee instructions for box 12
C
o
d
e
13 Statutory
employee
Retirement
plan
Third-party
sick pay
13 Statutory
employee
Retirement
plan
Third-party
sick pay		 13 Statutory
employee
Retirement
plan
Third-party
sick pay		 13 Statutory
employee
Retirement
plan
Third-party
sick pay		 12b
C
o
d
e		 12b
C
o
d
e		 12b
C
o
d
e
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions)
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 12c
C
o
d
e		 12c
C
o
d
e		 12c
C
o
d
e
OMB No. 1545-0029
14aOther (see instructions) 14aOther (see instructions) 14aOther (see instructions) 12d
C
o
d
e
 12d
C
o
d
e		 12d
C
o
d
e
14bTreasury Tipped Occupation Code(s)
1.
2.		 14bTreasury Tipped Occupation Code(s)
1.
2.		 14bTreasury Tipped Occupation Code(s)
1.
2.
 14bTreasury Tipped Occupation Code(s)
1.
2.
 14bTreasury Tipped Occupation Code(s)
1.
2.
 14bTreasury Tipped Occupation Code(s)
1.
2.
State Correction Information
Previously reported Previously reported Correct information Previously reported Correct information Correct information
15State 15State 15State 15State 15State 15State
Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number
16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc. 16State wages, tips, etc.
17State income tax 17State income tax 17State income tax
 17State income tax
 17State income tax 17State income tax
Locality Correction Information
Previously reported Previously reported Correct information Previously reported Correct information Correct information
18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc. 18Local wages, tips, etc.
19Local income tax 19Local income tax 19Local income tax 19Local income tax 19Local income tax 19Local income tax
20Locality name 20Locality name 20Locality name 20Locality name 20Locality name 20Locality name

Copy D—For Employer

Form W-2c (Rev. 1-2026) Corrected Wage and Tax Statement

Department of the Treasury

Internal Revenue Service

Exceptions & meaning →

Employers, Please Note:

Specific information needed to complete Form W-2c is available in a separate booklet titled the General Instructions for Forms W-2 and W-3, under Specific Instructions for Form W-2c . You can order these instructions and additional forms at www.irs.gov/ OrderForms .

Caution: Do not send the SSA any Forms W-2c or W-3c that you have printed from IRS.gov. The SSA is unable to process these forms. Instead, you can create and submit them online. See E-filing, later.

Need help? If you have questions about reporting on Form W-2c, call the Technical Services Operation (TSO) toll free at 866-455-7438 or 304-263-8700 (not toll free). Deaf or hard-of-hearing customers may call any of our toll-free numbers using their choice of relay service.

E-filing. See the General Instructions for Forms W-2 and W-3 for information on when you’re required to file Form(s) W-2c electronically. Employers may use the SSA’s W-2c Online service to create, save, print, and electronically submit up to 25 Form(s) W-2c at a time. When you e-file with the SSA, no separate Form W-3c filing is required. An electronic Form W-3c will be created for you by the W-2c Online service. For information, visit the SSA’s Employer W-2 Filing Instructions & Information website at www.SSA.gov/employer .

Future developments. For the latest information about Form W-2c and its instructions, such as legislation enacted after we release them, go to www.irs.gov/ FormW2c .

Exceptions & meaning →

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