This publication is a reprint of the revenue procedure stating the requirements of the Internal Revenue Service (IRS) and the Social Security Administration (SSA) regarding the preparation and use of substitute forms for Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements, for wages paid during the calendar year. Current Revision Publication 1223 PDF Recent Developments New electronic filing requirements for correction Form W-2c -- 07-JULY-2023 Other Items You May Find Useful All Revisions for Publication 1223 About Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3 About Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns Revenue Procedure 2016-20 Other Current Products Related About Form W-2 C, Corrected Wage and Tax Statements About Form W-3 C, Transmittal of Corrected Wage and Tax Statements
