When you discover an error on a previously filed Form 941, you must:.

Used on the Form 941-x, Supporting Statement to Correction Information, when applicable. Make sure you use the Employer Identification Number (EIN) issued by IRS on all Forms W-2c/W-3c. If you reported your EIN incorrectly, please file a W-3c to correct it. If any item shows a dollar amount change and one of the amounts is zero, If you believe the 250 threshold requirements will create a hardship, refer to Form 8508, Request for Waiver From Filing Information Returns Electronically, To Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c at. Social Security's Specifications for Filing Forms W-2 Electronically (EFW2) at. If you expect to file 250 or more W-2cs during a calendar year, you are required to file themĮlectronically with SSA. If you use your own software to prepare and submit paper Forms W-2c,įollow the instructions in Social Security's To correct a Form W-2 you have already submitted, file a Form W-2c with a separate Form W-3c for each year needing correction.įile a Form W-3c whenever you file a Form W-2c, even if you are only filing a Form W-2c to correct an employee's name or Social Security number (SSN).įollow the General Instructions for Forms W-2c/W-3c. Also, provide a Form W-2c to the employee as soon as possible. File Forms W-2c (Corrected Wage and Tax Statement) and W-3c (Transmittal of Corrected Wage and Tax Statement) as soon as possible after you discover an error.

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