IRS updates substitute Forms W-2c and W-3c requirements

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. The IRS has also noted that the requirements will be reproduced as the next revision of IRS Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c.

Changes to note

1. Form W-3c–Telephone number, email, and fax number.

      The word “Employer’s” was added to the telephone, fax, and email data entry box headings/caption located in the bottom section of the form.

2. Form W-3c–Information sequence.

      The signature fields at the bottom of the form have been rearranged.

3. Form W-3c “For Official Use Only”.

      The “For Official Use Only” field size has been reduced.

4. Form W-3c Instructions on e-file.

      E-file instructions were added at the bottom of the form under the Purpose of Form section of the instructions.

5. Section 6.02 (Revised).

      Logos, slogans, and advertising. Revised Section 6.02 to clarify that forms may include an embossment or watermark on the information return and employee copies that is a representation of the name, a primary trade name, trademark, service mark, or symbol of the employer or agent. In addition, the address for submitting comments regarding the prohibition against including slogans, advertising, and logos has changed.

6. IRS address change.

      The address for the Substitute Forms Unit has changed to: Internal Revenue Service, Attn: Substitute Forms Program, 5000 Ellin Road, C7-263, Lanham, MD 20706.

7. SSA address change.

      Inquiries about the substitute black-and-white Form Copy A and substitute black-and-white Form W-3c, should be sent to the SSA at: Social Security Administration Data Operation Center, Attn: Substitute Black-and-White Copy A Forms, Room 360, 1150 E. Mountain Drive, Wilkes-Barre, PA 18702-7997.

8. IRS DVD.

      The DVD containing IRS tax products will no longer be produced. Official IRS forms and information copies of federal tax materials can be obtained at local IRS offices, by calling the National Distribution Center, or by accessing IRS.gov. Further details are provided in Section 9 – Order Forms and Instructions.

9. Editorial changes.

      Editorial changes were made. Redundancies were eliminated as much as possible. (

Rev. Proc. 2014-29 (IRS Pub. 1223), IRB 2014-29, April 7, 2014.

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