When is a corrected W-2 (W-2C) needed?

Question

What are the common reasons an employee would receive a corrected W-2 (W-2c)?

Answer

A corrected W-2 (W-2c) is required when specific data on the original form is inaccurate and affects the tax year reporting. 7shifts Payroll issues a W-2c if there are errors in reported earnings, benefit deductions, or the employee Social Security number (SSN).

Common reasons for a W-2 correction

A W-2 correction is necessary if one or more of the following data points are incorrect on the original form:

• Gross wages, tips, or other compensation amounts are inaccurate.
• Pre-tax or post-tax benefit deductions were misreported, such as health insurance or retirement contributions.
• The Social Security number (SSN) contains a missing digit, out of order numbers, or is completely incorrect.

A correction is only required if the error impacts the specific tax year in question. For example, if an employee updates their SSN in 2025, but the SSN reported on the 2024 W-2 was accurate at the time of filing, no correction is necessary for the 2024 form.

When a W-2 correction is not required

An incorrect mailing address does not require a W-2c. Employees can still access W-2 forms digitally within 7shifts, and mailing address errors do not impact the reported tax information or filing status.

Related articles