让我们面对现实：每个人都会犯错。因此，如果您在员工的W-2表格上犯了一个错误，请不要惊慌。相反，学习如何纠正W-2形式并采取行动。
即使向社会保障局（SSA）提出后，您也可以纠正W-2表格。继续阅读以学习类型的类型common W-2 errorsand how to amend a W-2 based on the type of mistake.
您什么时候需要更正的W-2表格？
如果您在表格W-2上遇到错误，则需要创建修订的W-2表格，例如包括错误的名称，社会安全号码或金额。
雇主可以对发送给员工的表格以及向SSA提交的表格进行W-2校正。
Possible penalties for filing an incorrect W-2
Unfortunately, filing an amended form does not guarantee you’ll walk away penalty-free. You might be subject to penalties if you fail to file a Form W-2 with correct information by January 31.
罚款金额取决于您提交更正的W-2表格时。如果您可以出现错误的原因，则国税局可以免除您的处罚。
To avoid or reduce penalties, submit a corrected form as soon as possible after you discover the error on Form W-2.
那么,什么是the corrected form you need? Form W-2c.
How to correct a W-2 form: W-2c form
要在提交后创建校正的W-2，请使用W-2C表格，更正的工资和税收声明。雇主使用表格W-2C纠正向社会保障局提交的W-2表格中的错误。有时，您可能会将W-2C表格发送给您的员工，而不是SSA（以下说明）。
Use Form W-2c to correct mistakes you make on Form W-2, such as incorrect:
- 员工姓名或社会保险号
- Employee address (optional to use Form W-2c)
- Tax year
- Federal Employer Identification Number (费恩)
- 员工收入或税款
如果您仅应提交一份雇员，则可能需要使用W-2C表格W-2C。如果您在EIN下为员工提交了两种表格，并且一项工资不正确，则还需要使用W-2C表格。
填写W-2C
When it comes to filling out Form W-2c, your first step is to purchase copies of the form. There is a version of the form on theIRS网站, but it is for informational purposes only. Do not download and print the form. Instead, buy the W-2 correction formfrom the IRSor an authorized seller (e.g., office supply store).
填写W-2C表格时，如果可能的话，在12点快递字体中使用黑色墨水。填写表格W-2C的方式取决于您在W-2表格上需要更正的错误。
表格W-2C包含与表格W-2相同的盒子。它要求雇主姓名和EIN，雇员姓名和SSN以及联邦，州和当地税收信息。但是与表格W-2不同，联邦，州和地方工资和税收信息有两列。一个列用于“先前报告”的信息，另一列是用于“正确的信息”。
You might be wondering how to correct W-2 with wrong Social Security number. To correct a Form W-2 with an incorrect SSN (and/or employee name), simply complete boxes d – i on Form W-2c. These boxes show what you previously reported for the employee’s name and SSN as well as the corrections. You do not need to touch the federal, state, or local wage and tax boxes.
To find specific Form W-2c instructions, consult the corrected W-2 instructions in the表格W-2和W-3的一般说明.
备案表格W-2C
Again, file Form W-2c as soon as you realize there’s an error.
You can send paper Forms W-2c or e-File with the Social Security Administration. Generally, you can choose whichever method you prefer. However, the SSA requires you to e-File forms if you have to file 250 or more Forms W-2c.
When you file Form W-2c with the SSA, you also need to send Form W-3c, Transmittal of Corrected Wage and Tax Statements.
Form W-3c is the transmittal form for Form W-2c, just like Form W-3 is the transmittal form for Form W-2. You must submit a single Form W-3c for each group of Forms W-2c that you send.
当您使用SSA提交一个或多个表格W-2C（复制A）时，请始终文件表格W-3C。
当您不必向SSA发送W-2C表格
You might not have to file Form W-2c with the SSA if you make a mistake on Form W-2. Do not send the W-2c form to the Social Security Administration if you:
- 将员工的错误地址放在W-2表格上
- 将表格W-2发送给员工，但在发送到SSA之前捕获错误
您可能会有较少的情况，也不需要您也将W-2C表格发送到SSA。
Incorrect employee address
Did you file a Form W-2 showing an incorrect employee address with the SSA? Was all of the other information correct? If you answered “yes” to both of these questions,请勿使用SSA提交W-2C表格。
If you put the wrong address on the copies of Form W-2 you distributed to your employee, you’ll need to do one of the following (again,do not file Form W-2c with the SSA):
- Issue a new Form W-2 containing the correct address. Write “REISSUED STATEMENT” on the new employee copies
- 向员工发出W-2C表格，在Box B中显示正确的地址
- Reissue Form W-2 with the incorrect address to the employee in an envelope that says the correct address
Catching a mistake before sending Form W-2 to the SSA
If you catch the mistake after sending Form W-2 to the employee but before sending it to the SSA, the correction process is different. It does not involve Form W-2c.
取而代之的是，在不正确的表格W-2（SSA的副本）的副本上标记“ void”。然后，使用正确的信息准备新表格W-2。在员工副本上写“更正”并将其分配给员工。将正确版本的复制A发送到SSA（但请勿在此副本上编写“更正”）。
不太常见的情况
Do not use Form W-2c to report back pay corrections or to correct Form W-2G, Certain Gambling Winnings.
How to file a corrected W-2: Fast facts
If you want quick information on how to make a Form W-2 correction, take a look at the following things to keep in mind:
- 使用表格W-2C纠正W-2表格上的错误（大多数）错误
- 如果您的唯一错误是不正确的员工地址，或者您在发送给员工后遇到错误，但在将其发送到SSA之前，请勿向SSA提交W-2C。
- File Form W-3c when you send Form W-2c to the SSA
- Submit a W-2c form as soon as you realize you’ve made a mistake
- 提交错误的表格W-2时，您可能会受到罚款
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This article is updated from its original publication date of 2/8/2011.
This is not intended as legal advice; for more information, please点击这里。