Yes, a W-2C (Corrected Wage and Tax Statement) is used to correct errors on a previously filed W-2 form for prior years. If mistakes were made on the original W-2, such as incorrect wages, tax withholding, or other information, the employer can issue a W-2C to correct those errors.
Some common situations where a W-2C is used include:
- Incorrect wages or tips reported.
- Errors in tax withholding (federal income tax, Social Security, Medicare).
- Mistakes in other employee information (such as name, address, or SSN).
- Correction of benefits or deductions that should have been reported.
The W-2C provides both the original incorrect data (in box a) and the correct data (in box b). The employee should receive a copy of the W-2C so they can file an amended tax return if necessary.
