IRS issues substitute forms specs for Forms W-2c/ W-3c

Requirements regarding the preparation and submission of substitute forms for Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements, have been issued by the IRS.

Changes to note

  • Form W-3c—Kind of Payer. The far right box in the top row of boxes was changed to “944.”
  • Form W-3c—Bold font. The text in the box under box d changed to bold font.
  • Form W-3c—Box h. The text in box h was changed to “Employer’s originally reported Federal EIN.”
  • Form W-3—W-2c Online. Under E-filing, “W-2 Online” was changed to “W-2c Online.”
  • SSA address change. Inquiries about the substitute black-and-white Form W-2c Copy A and substitute black-and-white Form W-3c, should be sent to the SSA at: Social Security Administration Direct Operations Center, Attn: Substitute Black-and-White Copy A Forms, Room 341, 1150 E. Mountain Drive, Wilkes-Barre, PA 18702-7997.
  • Editorial changes. Redundancies were eliminated as much as possible. (IRS Rev. Proc. 2016-21, IRB 2016-13, (IRS Pub. 1223), March 28, 2016.)

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