Form W-3c (Rev. 6-2024) — Internal Revenue Bulletin 2026-41

Department of the Treasury

Internal Revenue Service

Purpose of Form

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. 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) .

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

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. 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.

Bulletin No. 2026–41 485 October 5, 2026