Exhibit C Form W-2c (Copy A) (Substitute Black-and-White)
Internal Revenue Bulletin 2026-41 · 2026-10-03 edition · updated 2026-10-04 · United States
| 44444 | For Official Use Only OMB No. 1545-0029 |
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|---|---|---|---|---|---|
| aEmployer’s name, address, and ZIP code | aEmployer’s name, address, and ZIP code | aEmployer’s name, address, and ZIP code | cTax year/ /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/ g if incorrect on form previously fled.) |
eCorrected SSN and/ g if incorrect on form previously fled.) |
eCorrected SSN and/ g if incorrect on form previously fled.) |
| 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/ |
Complete boxes f and/ |
Complete boxes f and/ |
| 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 identifcation number (EIN) | bEmployer identifcation number (EIN) | bEmployer identifcation number (EIN) | gEmployee’spreviously reportedname | gEmployee’spreviously reportedname | gEmployee’spreviously reportedname |
| hEmployee’s frst name and initial | Last name | Suff. | |||
| iEmployee’s address and ZIP code |
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| **Note:**Only complete money felds 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.) |
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| 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 ** 0.17 in** |
10Dependent care benefts | 10Dependent care benefts | 10Dependent care benefts |
| 11Nonqualifed plans |
11Nonqualifed plans |
11Nonqualifed plans |
11Nonqualifed plans |
11Nonqualifed plans |
11Nonqualifed plans |
| 11Nonqualifed plans |
11Nonqualifed plans |
11Nonqualifed plans |
12aSee instructions for box 12 |
12aSee instructions for box 12 |
12aSee instructions for box 12 |
| 13 Statutory employee Retirement plan Third-party sick pay 0.36 in 0.20 in 0.44 in 0.48 in |
13 Statutory employee Retirement plan Third-party sick pay 0.36 in 0.20 in 0.44 in 0.48 in |
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 |
| 13 Statutory employee Retirement plan Third-party sick pay 0.36 in 0.20 in 0.44 in 0.48 in |
13 Statutory employee Retirement plan Third-party sick pay 0.36 in 0.20 in 0.44 in 0.48 in |
13 Statutory employee Retirement plan Third-party sick pay |
12b | 12b | 12b |
| 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 | 12c | 12c |
| 14aOther (see instructions) |
14aOther (see instructions) |
14aOther (see instructions) | 12d |
12d | 12d |
| 14bTreasury Tipped Occupation Code(s) 1. 2. ** 0.95 in** |
14bTreasury Tipped Occupation Code(s) 1. 2. ** 0.95 in** |
14bTreasury Tipped Occupation Code(s) 1. 2. ** 0.95 in** |
14bTreasury Tipped Occupation Code(s) 1. 2. ** 0.95 in** |
14bTreasury Tipped Occupation Code(s) 1. 2. ** 0.95 in** |
14bTreasury Tipped Occupation Code(s) 1. 2. ** 0.95 in** |
| State Correction Information |
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| 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 |
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| 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) Corrected Wage and Tax Statement
0000/
Department of the Treasury
Internal Revenue Service
October 5, 2026 486 Bulletin No. 2026–41
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