Form W-3c, the form many filers search for as W3C, is the Internal Revenue Service (IRS) transmittal that employers send with paper Copy A of Form(s) W-2c, Corrected Wage and Tax Statement. It totals the amounts previously reported and the corrected amounts shown on the enclosed Forms W-2c. On FillingPDF you can fill out the form online and download or print the completed PDF. The copy of the form on the IRS site is for information only, so read the filing notes below before you send anything to the Social Security Administration (SSA).
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What is W-3c?
Form W-3c, Transmittal of Corrected Wage and Tax Statements (Info Copy Only), is the IRS form that accompanies paper Copy A of Form(s) W-2c, Corrected Wage and Tax Statement, when an employer sends corrections to the Social Security Administration (SSA).
The form summarizes the batch. For each money box it shows the total of amounts previously reported and the total of corrected amounts, as shown on the enclosed Forms W-2c. It also identifies the employer (name, address, EIN, kind of payer and kind of employer), states the total number of Forms W-2c, and carries a penalties-of-perjury declaration with the employer's signature.
The IRS instructions printed on the form say to complete a Form W-3c transmittal only when filing paper Copy A of the most recent version of Form(s) W-2c. You make a copy of Form W-3c and keep it with Copy D (For Employer) of the Forms W-2c for your records. The detailed line instructions are in the General Instructions for Forms W-2 and W-3.
The PDF is an information copy. Copy A appears in red, like the official IRS form, but the online version is not scannable. The IRS says not to print Copy A from the website and file it with the SSA, because a penalty may be imposed for filing forms that cannot be scanned. Official scannable forms are ordered from the IRS.
Who needs to file W-3c?
Employers who are correcting wage and tax statements and filing paper Copy A of Form(s) W-2c with the SSA use Form W-3c as the transmittal.
- File Form W-3c even if only one Form W-2c is being filed.
- File it even if the Forms W-2c are filed only to correct an employee's name and social security number (SSN), or the employer identification number (EIN).
- The errors may be on Forms W-2, W-2AS, W-2GU, W-2CM, W-2VI or W-2c; the correction itself is made on Form W-2c.
Do not complete a Form W-3c transmittal if you are not filing paper Copy A of Form(s) W-2c. For e-filing requirements for Forms W-2c and W-3c, the form points to the General Instructions for Forms W-2 and W-3. The SSA also offers two free e-filing options on its Business Social Security Administration Services Online (BSO) website, described under How to submit.
The Form W-3c copy on the IRS website is not a scannable Copy A. Employers who must file paper copies need official scannable forms from the IRS.
When to file W-3c
File Form W-3c and Copy A of Form(s) W-2c with the SSA as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU, W-2CM, W-2VI or W-2c. The form prints no calendar due date.
Provide Copies B, C and 2 of Form W-2c to your employees as soon as possible as well. Keep a copy of Form W-3c with Copy D (For Employer) of the Forms W-2c.
The IRS page for Form W-3c lists a development titled "New electronic filing requirements for correction Form W-2c" (dated 07-JULY-2023). Check the General Instructions for Forms W-2 and W-3 to see whether the e-filing requirements apply to you before you file on paper.
Documents you need
- Copy A of Form(s) W-2c, Corrected Wage and Tax Statement: send it with this entire Form W-3c page when you file on paper. Use the scannable official Copy A, not one printed from the IRS website.
How to fill out W-3c
Enter the tax year and form corrected
In box a, Tax year/Form corrected, enter the tax year and the form you are correcting, following the blanks printed next to "W-".
Identify the employer and payer type
Box b: employer's name, address and ZIP code. Box c: check one Kind of Payer (941/941-SS, Military, 943, 944, CT-1, Hshld. emp., Medicare govt. emp.) and one Kind of Employer (None apply, 501c non-govt., State/local non-501c, State/local 501c, Federal govt.); check Third-party sick pay if applicable.
Complete boxes d through g
Box d: total number of Forms W-2c enclosed. Box e: employer identification number (EIN). Box f: establishment number. Box g: employer's state ID number.
Correct identifiers in boxes h–j
Complete boxes h (employer's originally reported EIN), i (incorrect establishment number) and j (employer's incorrect state ID number) only if incorrect on the last form filed.
Enter totals for boxes 1 through 8
For each of boxes 1 to 8 (wages, federal tax withheld, social security and Medicare wages and tax, social security tips, allocated tips), enter the total previously reported and the total corrected, as shown on the enclosed Forms W-2c.
Enter totals for the remaining boxes
Complete the same two columns for boxes 10, 11, 12a, 12b and 14, and for boxes 16 to 19 (state and local wages and income tax). Box 9 is printed without a label.
Explain decreases and adjustments
Use "Explain decreases here" to explain any decreases. Answer Yes or No to whether an adjustment was made on an employment tax return filed with the IRS and, if Yes, give the date the return was filed.
Sign and add contact details
Sign, enter your title and date under the penalties-of-perjury declaration. Add the employer's contact person, telephone number, fax number and email address.
Review and download the completed PDF
Check each total against the enclosed Forms W-2c, then download or print the completed PDF from FillingPDF and keep a copy with Copy D. Read How to submit: the printed Copy A from this PDF is not a scannable filing copy.
How to submit W-3c
Paper Form W-3c is mailed to the SSA with Copy A of Form(s) W-2c. The SSA also provides two e-filing options that do not use a paper transmittal.
- 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.
- IRS-approved private delivery service: in that address, replace "P.O. Box 3333" with "Attn: W-2c Process, 1150 E. Mountain Dr." and change the ZIP code to 18702-7997. The list of approved services is at www.irs.gov/PDS.
- W-2c Online (SSA BSO website): use fill-in forms to create, save, print and submit up to 25 Forms W-2c at a time.
- File Upload (SSA BSO website): upload wage files created with payroll or tax software that follows the SSA's Specifications for Filing Forms W-2c Electronically (EFW2C).
Do not print Copy A from the IRS website and file it with the SSA. To get scannable official forms, use the IRS Online Ordering for Information Returns and Employer Returns page or www.irs.gov/orderforms. Do not cut, fold or staple the form. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Printing Copy A from the IRS website and filing it with the SSA; the online version is not scannable and a penalty may be imposed.
- Skipping Form W-3c because only one Form W-2c is being filed or because the Forms W-2c only correct an employee's name and SSN or the EIN; the form is required in those cases too.
- Sending Form W-2c Copy A without the entire Form W-3c page to the Direct Operations Center.
- Using "P.O. Box 3333" and the original ZIP code with a private delivery service instead of "Attn: W-2c Process, 1150 E. Mountain Dr." and ZIP code 18702-7997.
- Completing boxes h, i or j when the EIN, establishment number or state ID number was not incorrect on the last form filed.
- Cutting, folding or stapling the form, which the form says not to do.
- Leaving out the explanation of decreases in the "Explain decreases here" area when totals went down.
- Forgetting to keep a copy of Form W-3c with Copy D (For Employer) of the Forms W-2c.
- Not giving employees Copies B, C and 2 of Form W-2c as soon as possible.
Frequently asked questions
What is the W3C form for taxes?
W3C is how many people search for Form W-3c, Transmittal of Corrected Wage and Tax Statements. Employers use it to send paper Copy A of Form(s) W-2c, the corrected wage and tax statements, to the Social Security Administration.
Do I need Form W-3c if I am filing only one Form W-2c?
Yes. The form says to file Form W-3c even if only one Form W-2c is being filed, or if the Forms W-2c are filed only to correct an employee's name and social security number or the employer identification number.
Can I print Form W-3c from the IRS website and mail it to the SSA?
No. The copy on the IRS website is for information only and is not scannable. The IRS says not to file a Copy A printed from the website with the SSA because a penalty may be imposed. Order official scannable forms from the IRS.
Where do I mail Form W-3c?
By U.S. Postal Service, send the 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. Private delivery services use "Attn: W-2c Process, 1150 E. Mountain Dr." and ZIP code 18702-7997.
Can I e-file corrections instead of using paper Form W-3c?
Yes. The SSA's BSO website offers W-2c Online, for up to 25 Forms W-2c at a time, and File Upload for wage files in the EFW2C format. See the General Instructions for Forms W-2 and W-3 for e-filing requirements.
When do I file Form W-3c?
As soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU, W-2CM, W-2VI or W-2c. File it with Copy A of Form(s) W-2c, and give employees Copies B, C and 2 of Form W-2c as soon as possible.
When do I complete boxes h, i and j on Form W-3c?
Only if the employer's EIN, establishment number or state ID number was incorrect on the last form filed. Enter the originally reported EIN in box h, the incorrect establishment number in box i, and the incorrect state ID number in box j.
Can I fill out Form W-3c online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent, does not file anything with the SSA or IRS, and the downloaded Copy A is not a scannable filing copy; use the channels under How to submit.
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