Form W-2c (Annual Report, Correction)
Filing Form W-2c 
To file Form W-2c, do the following:
- Log into eSmart Payroll
- Click 'Start a New Return'
- Click 'Form W-2c' to begin the online payroll form
eSmart Payroll allows for e-Filing of the current year and up to 3 years prior.
See Form W-2c Upload for another option.
Form W-2c Information
Use Form W-2c to correct errors on Forms W-2, W-2AS, W-2GU, W-2CM, W-2VI, or Form W-2c filed with the SSA. Also use Form W-2c to provide corrected Forms W-2, W-2AS, W-2GU, W-2CM, W-2VI, or Form W-2c to employees.
Corrections reported on Form W-2c may require you to file Form 941c, Supporting Statement to Correct Information. See the Form 941c instructions for more information. If an employee repaid you for wages received in a prior year.
Do not use Form W-2c to report back pay. Do not use Form W-2c to correct Form W-2G, Certain Gambling Winnings.
Filing Deadline
There are no specific deadlines for Form W-2c. File Forms W-2c as soon as possible after you discover an error. Also provide Form W-2c to employees as soon as possible.
Related Forms
| Form W-2c Upload | Form W-2 WebDirect | Form W-2 Upload |
| Form 1099-MISC WebDirect | Form 1099-MISC Correction WebDirect | Form W-3c |
| Payroll Tax Forms: E-File | Payroll Tax Forms: Download |