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, also see Repayments on page 2. Do not use Form W-2c to report back pay. Instead, see Pub. 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration, and Form SSA-131, Employer Report of Special Wage Payments
. Do not use Form W-2c to correct Form W-2G, Certain Gambling Winnings. Instead, see the Instructions for Forms 1099, 1098, 5498, and W-2G.