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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
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 fled.)
eCorrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously fled.)
eCorrected SSN and/or name. (Check this box and complete boxes f and/or
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/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 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

**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.)

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



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) 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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▸Contents — Internal Revenue Bulletin 2026-41

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