W-3c

Transmittal of Corrected Wage and Tax Statements

Agency
IRS
Revision
Rev. 6-2024
Fillable fields
68
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill W-3c online
Page 1 of form W-3c

Form W-3c: Transmittal of Corrected Wage and Tax Statements

Form W-3c is the Transmittal of Corrected Wage and Tax Statements. The IRS says to use it to transmit Copy A of Form(s) W-2c, Corrected Wage and Tax Statement, to the Social Security Administration (SSA). It totals the previously reported and corrected amounts from the enclosed Forms W-2c.

The form is completed by the employer, not by employees. The form says to complete it only when filing paper Copy A of the most recent version of Form(s) W-2c, and to file it even if only one Form W-2c is sent or the Forms W-2c only correct an employee's name and SSN or the EIN. The SSA's Business Services Online (BSO) offers free e-filing.

The form says the Copy A posted on IRS.gov is for information only and is not scannable, so a printout is not filed with the SSA. You can fill out Form W-3c free in your browser on this page for your records and download it without an account.

What's on Form W-3c

Boxes a and b

The tax year and type of form being corrected, and the employer's name, address and ZIP code.

Box c: kind of payer and employer

One Kind of Payer box, one Kind of Employer box, and a Third-party sick pay box to check if applicable.

Boxes d to j: counts and numbers

Total number of Forms W-2c, EIN, establishment number and state ID number, then boxes h, i and j for an originally reported EIN, establishment number or state ID number that was incorrect.

Money boxes 1 to 19

Two columns per box: totals previously reported and corrected totals from the enclosed Forms W-2c, for wages, withholding, social security and Medicare amounts, tips, deferred compensation and state and local amounts.

Decreases, adjustment and signature

A space to explain decreases, a Yes or No question on whether an adjustment was made on an employment tax return and its date, then the signature, title, date and employer contact details.

How to fill out Form W-3c

  1. 1

    Box a

    Enter all four digits of the year and the type of form being corrected, such as 2, 2AS, 2CM, 2GU, 2VI, 2c, 3, 3SS or 3c. The instructions give 2024 and 2 as an example for 2024 Forms W-2.

  2. 2

    Boxes b and c

    Enter the employer name and address as shown on Forms 941, 941-SS, 943, 944, CT-1 or Schedule H (Form 1040), then check only one Kind of Payer box and one Kind of Employer box.

  3. 3

    Boxes d to j

    Enter the number of Forms W-2c, or -0- if only a Form W-3 or W-3SS is being corrected. Enter the correct EIN in box e and the originally reported EIN in box h only if it was wrong.

  4. 4

    Money boxes

    Total each box and column from the Forms W-2c being sent. Box 12a takes deferred compensation codes D through H, S, Y, AA, BB and EE. If one amount is zero, enter -0- rather than leaving the box blank.

  5. 5

    Explain decreases

    Explain any decrease to amounts previously reported, and any earlier incorrect entry in box c. Additional sheets are enclosed, not attached, and carry the employer's name and EIN.

  6. 6

    Sign and add contacts

    Sign and date, then enter the title, contact person, telephone, fax and email address if available. Make a copy and keep it with Copy D of the Forms W-2c.

Why fill Form W-3c on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

When and where it goes

When to file

The form says to file it with Copy A of Form(s) W-2c with the SSA as soon as possible after an error is discovered, and to give Copies B, C and 2 of Form W-2c to employees as soon as possible.

Where to mail paper forms

By U.S. Postal Service, the form lists Social Security Administration, Direct Operations Center, P.O. Box 3333, Wilkes-Barre, PA 18767-3333. For a private delivery service, it says to use Attn: W-2c Process, 1150 E. Mountain Dr. and ZIP code 18702-7997.

E-filing

The form lists two free SSA options on BSO: W-2c Online for up to 25 Forms W-2c at a time, and File Upload for wage files made with payroll or tax software.

Copy A from IRS.gov

The form says Copy A downloaded from IRS.gov is for information only and should not be printed and filed with the SSA, and that a penalty may be imposed for filing forms that cannot be scanned.

Separate transmittals

The instructions say to file a separate Form W-3c for each tax year, each type of form and each kind of payer and employer combination, and not to staple or tape the forms.

State and local only changes

If the only changes are to state and local data, the instructions say not to send Copy A of Form W-2c or Form W-3c to the SSA but to the state or local agency.

Related forms

Who files Form W-3c?

  • Employers correcting Forms W-2

    An employer that files paper Forms W-2c to correct Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI or W-2c sends them with Form W-3c.

  • Household, agricultural and railroad employers

    Box c has Kind of Payer boxes for 941/941-SS, Military, 943, 944, CT-1, household employers and Medicare government employers.

  • Government and tax-exempt employers

    Kind of Employer boxes cover 501c non-government organizations, state or local governments with or without 501(c) status, and federal government entities.

  • Third-party sick pay payers

    A third-party sick pay payer correcting Forms W-2 with the third-party sick pay box checked marks the Third-party sick pay box in box c.

  • Agents signing for the employer

    The instructions say a transmitter or sender, such as a service bureau or reporting agent, may sign only if authorized by a valid agency agreement and it writes For (name of payer) next to the signature.

The instructions say that, generally, employers sign Form W-3c and file it whenever they file one or more Forms W-2c with the SSA.

Official sources and the blank

Do it all with indox

View all 123 tools

Questions about Form W-3c

Who files Form W-3c?

The employer. The instructions say employers generally sign Form W-3c and file it whenever they file one or more Forms W-2c with the SSA.

Is Form W-3c needed for only one Form W-2c?

Yes. The form says to file it even if only one Form W-2c is being filed, or if the Forms W-2c only correct an employee's name and SSN or the EIN.

Can I print Copy A from this page and mail it to the SSA?

The form says the online Copy A is for information only and is not scannable. The SSA accepts e-filed reports and official red-ink or approved substitute forms.

Where is Form W-3c mailed?

The form lists Social Security Administration, Direct Operations Center, P.O. Box 3333, Wilkes-Barre, PA 18767-3333 for the U.S. Postal Service, with a different street address and ZIP code for private delivery services.

Does Form W-3c change the employer's address with the IRS?

No. The instructions say the IRS will not use Form W-3c to update an address of record and point to Form 8822 or Form 8822-B.

What if the tax year or EIN on a Form W-3 was wrong?

The instructions describe two sets of Forms W-2c and W-3c: one reversing the amounts under the incorrect year or EIN, and one reporting them under the correct year or EIN.