No, you do not need to submit Form W-2C (Corrected W-2) just because you change an employee’s address. Form W-2C is used to correct errors on a previously filed Form W-2, such as incorrect wages, tax withholdings, or employee identification numbers (e.g., Social Security Number). An address change does not require a corrected W-2 unless an incorrect address was originally reported.
If the employee requests a new W-2 with the updated address for the current year, you can issue a corrected W-2 but only if the original address was reported incorrectly. If the address was just updated after the original W-2 was issued, it’s not necessary to submit a corrected W-2 unless the IRS contacts you about it. Form W-2C is specifically for correcting incorrect information related to earnings, taxes, and other information required by the IRS. Changing an employee’s address does not impact the accuracy of the earnings or tax information, so it does not require a W-2C filing.
