Wage and Tax Statements W-2/W-3 series

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Instr. for Forms W-2c and W-3c (Rev. 4-2010)

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Instructions for Forms
W-2c and W-3c

Department of the Treasury
Internal Revenue Service

(Rev. April 2010)
What’s New
HIRE wages and tips paid to qualified employees.
The Hiring Incentives to Restore Employment (HIRE) Act
exempts employers from the employer’s share of social
security tax (referred to as the payroll tax exemption) on
wages paid to qualified employees from March 19, 2010,
through December 31, 2010. For employers to report the
corrected amount of wages and tips covered by the payroll
tax exemption, we added a new code for box 12 of Form
W-2c, Code CC, for HIRE exempt wages and tips. The
corrected total of code CC is reported in new box 12b on
Form W-3c. The corrected total of deferred compensation
amounts, previously reported in box 12, is now reported in
new box 12a on Form W-3c. See HIRE wages and tips paid
to qualified employees on page 2.

General Instructions
Purpose of forms. Use Form W-2c to correct errors on
Form W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c filed
with the Social Security Administration (SSA). Also use
Form W-2c to provide corrected Form W-2, W-2AS, W-2CM,
W-2GU, W-2VI, or W-2c to employees.
Corrections reported on Form W-2c may require you to
make corrections to your previously filed employment tax
returns using the new adjusted return or claim for refund
(e.g. Form 941-X, Adjusted Employer’s Quarterly Federal
Tax Return or Claim for Refund). See the Instructions for
Form 941-X 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 General Instructions
for Certain Information Returns (Forms 1098, 1099, 3921,
3922, 5498, and W-2G) for the current reporting year.
Use Form W-3c to send Copy A of Form W-2c to the
SSA. Always file Form W-3c when submitting one or more
Forms W-2c.
Electronic filing of Forms W-2c and W-3c. File Forms
W-2c and W-3c electronically by visiting the SSA’s Employer
W-2 Filing Instructions and Information website at www.
socialsecurity.gov/employer and logging into “Business
Services Online.” SSA’s “Create Forms W-2c Online” option
allows you to create “fill-in” versions of Forms W-2c and
Form W-3c for filing with the SSA and to print out copies of
the forms for filing with state or local governments, for
distribution to your employees, and for your records. Call the
SSA at 1-888-772-2970 if you experience problems using
any of the services within Business Services Online (BSO).
The website includes information on electronic filing, some
IRS and SSA publications, and general topics of interest
about wage reporting. You can also use BSO to ask
questions about wage reporting.
If you are required to file 250 or more Forms W-2c during
a calendar year, you must file them electronically unless the
IRS grants you a waiver. You may request a waiver on Form
8508, Request for Waiver From Filing Information Returns
Electronically. Submit Form 8508 to the IRS at least 45 days
before you file Forms W-2c. See Form 8508 for filing
information. You may be charged a penalty if you fail to file
electronically when required.

For purposes of the electronic requirement, only Forms
W-2c for the immediate prior year are taken into account.
Also, for example, if an employer must file 200 Forms W-2c
for the immediate prior year in March and then discovers
that another 100 Forms W-2c for the same year must be
filed in August, only the 100 Forms W-2c that are filed in
August must be filed electronically.
Specifications for filing Form W-2c electronically are
contained in SSA’s EFW2C, Specifications for Filing Forms
W-2c Electronically. You can download EFW2C by visiting
the SSA website at www.socialsecurity.gov/employer. You
can also order a copy of EFW2C by calling SSA’s Employer
Reporting Branch at 1-800-772-6270.
Where to file Forms W-2c and W-3c. If you use the U.S.
Postal Service, send Forms W-2c and W-3c to:
Social Security Administration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333.
If you use a carrier other than the U.S. Postal
Service, send Forms W-2c and W-3c to:
Social Security Administration
Data Operations Center
Attn: W-2c Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997.
See Pub. 15 (Circular E) for a list of IRS-designated
private delivery services.
Do not send Forms W-2, W-2AS, W-2GU or W-2VI
TIP to either of these addresses. Instead, see the
Instructions for Forms W-2 and W-3 or the
Instructions for Forms W-2AS, W-2GU, W-2VI, and Form
W-3SS.
When to file. File Forms W-2c and W-3c as soon as
possible after you discover an error. Also provide Form
W-2c to employees as soon as possible.
How to file. If you file Forms W-2c and W-3c on paper,
type all entries using dark or black ink in 12-point Courier
font, if possible, and make sure all copies are legible. See
the Instructions for Forms W-2 and W-3 or the Instructions
for Forms W-2AS, W-2GU, W-2VI, and Form W-3SS for
more information.
If any item shows a change in the dollar amount and one
of the amounts is zero, enter “-0-.” Do not leave the box
blank.
Who may sign Form W-3c. Generally, employers must
sign Form W-3c. However, the transmitter or sender
(including a service bureau, reporting agent, paying agent,
or disbursing agent) may sign Form W-3c (or use its PIN on
electronic filings) for the employer or payer only if the
sender:
• Is authorized to sign by an agency agreement (either oral,
written, or implied) that is valid under state law and
• Writes “For (name of payer)” next to the signature.
Even though an authorized sender signs for the payer,
the payer still has the responsibility for making sure the
Form W-3c and attachments are filed correctly and timely.
The payer is subject to any penalties that result from not
complying with these requirements.
Substitute forms. If you are not using the official IRS form
to furnish Form W-2c to employees or to file with the SSA,
you may use an acceptable substitute form that complies
with the rules in Pub. 1223, General Rules and
Specifications for Substitute Forms W-2c and W-3c. Pub.

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1223 is a revenue procedure that explains the requirements
for format and content of substitute Forms W-2c and W-3c.
Your substitute forms must comply with the requirements in
Pub. 1223.

W-2 or Form W-3. To correct an incorrect tax year and/or
EIN on a previously submitted Form W-2 or Form W-3, file
one Form W-3c along with a Form W-2c for each affected
employee. Enter the tax year and EIN originally reported,
and enter the money amounts in the “Previously reported”
boxes that were on the original Form W-2. In the “Correct
information” boxes, enter zeros. Prepare a second Form
W-3c along with a second Form W-2c for each affected
employee. Enter zeros in the “Previously reported” boxes,
and enter the correct money amounts in the “Correct
information” boxes. Enter the correct tax year and/or correct
EIN.
Employee’s incorrect address on Form W-2. If you filed
a Form W-2 with the SSA reporting an incorrect address for
the employee, but all other information on the Form W-2
was correct, do not file Form W-2c with the SSA merely to
correct the address.
If the address was incorrect on the Form W-2 furnished to
the employee, you must do one of the following.
• Issue a new, corrected Form W-2 to the employee
including the new address. Indicate “REISSUED
STATEMENT” on the new copies. Do not send Copy A of
Form W-2 to the SSA.
• Issue a Form W-2c to the employee showing the correct
address in box i, and all other correct information. Do not
send Copy A of Form W-2c to the SSA.
• Mail the Form W-2 with the incorrect address to the
employee in an envelope showing the correct address or
otherwise deliver it to the employee.
Correcting more than one Form W-2 for an employee.
There are two ways to prepare a correction for an employee
for whom more than one Form W-2 was filed under the
same EIN for the tax year. You can (1) consider all the
Forms W-2 when determining the amounts to enter on Form
W-2c or (2) file a single Form W-2c to correct only the
incorrect Form W-2.
However, state, local, and federal government employers
who are preparing corrections for Medicare Qualified
Government Employment (MQGE) employees must also
follow the instructions in the CAUTION for state, local, and
federal government employers on page 3.
Two Forms W-2 were filed under the same EIN, but only
one should have been filed.
Example. Two Forms W-2 were submitted for Mary
Smith under the same EIN for the same tax year. One Form
W-2 correctly reported social security wages of $20,000.
The other Form W-2 incorrectly reported social security
wages of $30,000. There are two ways to correct this
situation.
• File a Form W-3c along with one Form W-2c, entering
$50,000 in box 3 under “Previously reported” and $20,000 in
box 3 under “Correct information,” or
• File a Form W-3c along with one Form W-2c, entering
$30,000 in box 3 under “Previously reported” and $0.00 in
box 3 under “Correct information.”
Two Forms W-2 were filed under the same EIN, but
wages on one were incorrect.
Example. Two Forms W-2 were submitted for Mary
Smith under the same EIN for the same tax year. One Form
W-2 correctly reported social security wages of $20,000.
The other Form W-2 incorrectly reported social security
wages of $30,000, whereas $25,000 should have been
reported. There are two ways to correct this situation.
• File a Form W-3c along with one Form W-2c, entering
$50,000 in box 3 under “Previously reported” and $45,000 in
box 3 under “Correct information,” or
• File a Form W-3c along one Form W-2c, entering $30,000
in box 3 under “Previously reported” and $25,000 in box 3
under “Correct information.”
Repayments. If an employee repays you for wages
received in error in a prior year, file Form W-2c to correct
only social security and Medicare wages and tax. Do not
correct wages reported in box 1 for the amount paid in error.
Report an adjustment on Form 941-X, Adjusted Employer’s
QUARTERLY Federal Tax Return or Claim for Refund;
943-X, Adjusted Employer’s Annual Federal Tax Return for
Agricultural Employees or Claim for Refund; or 944-X,

Need Help?
Information reporting customer service site. The IRS
operates a centralized customer service site to answer
questions about reporting on Forms W-2, W-3, 1099, and
other information returns. If you have questions about
reporting on these forms, call 1-866-455-7438.
Help for people with disabilities. Telephone help is
available using TTY/TDD equipment. If you have questions
about reporting on information returns (Forms 1096, 1098,
1099, 3921, 3922, 5498, W-2, W-2G, and W-3) you may call
1-304-579-4827.

Special Situations
HIRE wages and tips paid to qualified employees.
Employers who hired a qualified employee under the HIRE
Act must report the amount of social security wages and tips
paid after March 18, 2010, for which the employer claimed
the payroll tax exemption. A qualified employee is one who:
• Was hired after February 3, 2010, and before January 1,
2011;
• Was not hired to replace another employee unless the
other employee separated from employment voluntarily or
for cause (including downsizing);
• Was not a family member or other related individual of the
employer; and
• Signed Form W-11, Hiring Incentives to Restore
Employment (HIRE) Act Employee Affidavit, or other similar
statement under penalties of perjury, certifying under
penalties of perjury that he or she had not worked more than
40 hours during the 60 days prior to beginning employment.
Report the amount of wages and tips paid to the qualified
employee for which you claimed the payroll tax exemption in
Box 12, using code CC. This will include wages and tips
paid to the qualified employee from April 1, 2010, through
December 31, 2010, for which you claimed the payroll tax
exemption, plus wages and tips paid to the qualified
employee from March 19, 2010, through March 31, 2010, for
which you claimed a credit in the second quarter of 2010.
The amount may not exceed $106,800 (2010 maximum
social security wage base). For more information, visit IRS.
gov and enter the keywords HIRE Act payroll tax exemption.
Correcting more than one kind of form. You must use a
separate Form W-3c for each type of Form W-2 (Form W-2,
W-2AS, W-2CM, W-2GU, W-2VI, or W-2c) being corrected.
You must also use a separate Form W-3c for each kind of
payer in box c (unless the second checked box is the
“Third-party sick pay” indicator). If you are correcting more
than one kind of form, please group forms of the same kind
of payer, and send them in separate groups.
Correcting an employee’s name and/or social security
number (SSN) only. If you are correcting only an
employee’s name and/or SSN, complete Form W-2c through
box i, as appropriate. Be sure to report the employee’s
previously reported SSN in box f and/or previously reported
name in box g. Do not complete boxes 1 through 20. Advise
your employee to correct the SSN and/or name on his or her
original Form W-2.
If your employee is given a new social security card
following an adjustment to his or her resident status that
shows a different name or SSN, file a Form W-2c for the
most current year only.
Correcting an employee’s name and SSN if the SSN was
reported as blanks or zeros and the employee name
was reported as blanks. If you need to correct an
employee’s name and SSN, and the SSN was reported as
blanks or zeros and the employee’s name was reported as
blanks, do not use Form W-2c to report the corrections. You
must contact the SSA at 1-800-772-6270 for instructions.
Correcting an incorrect tax year and/or employer
identification number (EIN) incorrectly reported on Form

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Adjusted Employer’s ANNUAL Federal Tax Return or Claim
for Refund, for the period during which the repayment was
made to recover the social security and Medicare taxes.
Corrections to Form 941-SS, Employer’s QUARTERLY
Federal Tax Return, are made on Form 941-X. You may not
make an adjustment for income tax withholding because the
wages were paid in a prior year. See Pub. 926 for
corrections to Schedule H (Form 1040).

the original Form W-2 or on a prior Form W-2c. Enter under
“Correct information” the correct amount.
Do not make an entry in any of these boxes on Copy A
unless you are making a change. However, see the
CAUTION below.
Box 2 — Federal income tax withheld. Use this box only
to make corrections because of an administrative error. (An
administrative error occurs only if the amount you entered in
box 2 of the incorrect Form W-2 was not the amount you
actually withheld.) If correcting Forms W-2AS, W-2CM,
W-2GU, or W-2VI, box 2 is for income tax withheld for the
applicable U.S. possession.
Boxes 5 and 6. Complete these boxes to correct Medicare
wages and tips and Medicare tax withheld. State, local, or
federal government employers should also use these boxes
to correct MQGE wages. Box 5 must equal or exceed the
sum of boxes 3 and 7 for 1991 and later years.

Tell your employee that the wages paid in error in a

TIP prior year remain taxable to him or her for that year.
This is because the employee received and had use
of those funds during that year. The employee is not entitled
to file an amended return (Form 1040X, Amended U.S.
Individual Income Tax Return) to recover the income tax on
these wages. Instead, the employee is entitled to a
deduction (or a credit, in some cases) for the repaid wages
on his or her Form 1040 for the year of repayment.
Undeliverable Forms W-2c. Keep for 4 years any
employee copies of Forms W-2c that you tried to deliver but
could not. Do not send undeliverable Forms W-2c to the
SSA. However, if the undelivered Forms W-2c can be
produced electronically through April 15th of the fourth year
after the year of issue, you do not need to keep
undeliverable employee copies.

A state, local, or federal government employer
correcting only social security wages and/or social
CAUTION security tips (boxes 3 and/or 7) for an MQGE
employee for 1991 and later years must also complete
Medicare wages and tips in box 5. Enter the total Medicare
wages and tips, including MQGE-only wages, even if there
is no change to the total Medicare wages and tips previously
reported.
Boxes 8 through 11. Use these boxes to correct allocated
tips, an advance EIC payment, dependent care benefits, or
deferrals and distributions relating to nonqualified plans.
Box 12 — Codes. Complete these boxes to correct any of
the coded items shown on Forms W-2, W-2AS, W-2GU, or
W-2VI. Examples include uncollected social security and/or
Medicare taxes on tips, taxable cost of group-term life
insurance coverage over $50,000, elective deferrals (codes
D through H, S, Y, AA, and BB), sick pay not includible as
income, and employee business expenses. See the
Instructions for Forms W-2 and W-3 or the Instructions for
Forms W-2AS, W-2GU, W-2VI and Form W-3SS for the
proper format to use in reporting coded items from box 12 of
Forms W-2, W-2AS, W-2GU, or W-2VI.
Employers should enter both the code and dollar amount
for both fields on Form W-2c.
If a single Form W-2c does not provide enough blank
spaces for corrections, use additional Forms W-2c.
Box 13. Check the boxes in box 13, under “Previously
reported,” as they were checked on the original Form W-2;
under “Correct information,” check them as they should
have been checked. For example, if you checked the
“Retirement plan” box on the original Form W-2 by mistake,
check the “Retirement plan” checkbox in box 13 under
“Previously reported,” but do not check the “Retirement
plan” checkbox in box 13 under “Correct information.”
Box 14. Use this box to correct items reported in box 14 of
the original Form W-2 or on a prior Form W-2c. If possible,
complete box 14 on Copies B, C, 1, and 2 of Form W-2c
only, not on Copy A.
Boxes 15 through 20 — State/local taxes. If your only
changes to the original Form W-2 are to state or local data,
do not send Copy A of Form W-2c to the SSA. Instead, send
Form W-2c to the appropriate state or local agency and
furnish copies to your employees.
Correcting state information. Contact your state or
locality for specific reporting information.

!

Specific Instructions for Form W-2c
Box a — Employer’s name, address, and ZIP code. This
entry should be the same as shown on your Form 941,
941-SS, 943, 944, 944-SS, CT-1, or Schedule H (Form
1040), Household Employment Taxes.
Box b — Employer’s Federal EIN. Show the correct nine
digit EIN assigned to you by the IRS in the format
00-0000000.
Box c — Tax year/Form corrected. If you are correcting
Form W-2, enter all four digits of the year of the form you
are correcting. If you are correcting Form W-2c, W-2AS,
W-2CM, W-2GU, or W-2VI, enter all four digits of the year
you are correcting, and also enter “c,” “AS,” “CM,” “GU,” or
“VI” to designate the form you are correcting. For example,
“2008” and “GU” shows that you are correcting a 2008 Form
W-2GU.
Box d — Employee’s correct SSN. You must enter the
employee’s correct SSN even if it was correct on the original
Form W-2. If you are correcting the SSN, you must also
check the Corrected SSN and/or name checkbox in box e
and complete boxes f, Employee’s previously reported SSN,
and/or g, Employee’s previously reported name.
Box e — Corrected SSN and/or name. Check this box
only if the employee’s SSN and/or name on Form W-2 (or
on a prior Form W-2c) was incorrect. If you check this box to
correct an employee’s previously reported SSN and/or
name, you must enter the employee’s previously reported
SSN in box f and enter the employee’s previously reported
name in box g. Also enter the employee’s correct SSN in
box d and the correct employee’s name in box h. Be sure to
enter both the SSN and name on all corrections, even if only
one item is corrected.
Boxes f and g. Complete these boxes only if you are
correcting an employee’s previously reported incorrect SSN
and/or name. You must also check box e and complete box
h and box i.
Boxes h and i — Employee’s name, address, and ZIP
code. Enter the employee’s correct name and address.
See the Instructions for Forms W-2 and W-3 for name
formatting information. If you are correcting the name, check
the “Corrected SSN and/or name” box in box e and also
complete box g.

!

Specific Instructions for Form W-3c
Do not staple or tape the Forms W-2c to Form W-3c or to
each other. File a separate Form W-3c for each tax year, for
each type of form, and for each kind of payer except
“Third-party sick pay.” (The “Third-party sick pay” indicator
box does not designate a separate kind of payer.) Make a
copy of Form W-3c for your records.
In the money boxes of Form W-3c, total the amounts
from each box and column on the Forms W-2c you are
sending.

You must enter the employee’s full name in boxes g
and h.

CAUTION

Boxes 1 through 20. For the items you are changing,
enter under “Previously reported” the amount reported on
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Box a — Tax year/Form corrected. Enter all four digits of
the year of the form you are correcting and the type of form
you are correcting. For the type of form, enter “2,” “2c,”
“2AS,” “2CM,” “2GU,” “2VI,” “3,” “3c,” or “3SS.” For example,
entering “2009” and “2” indicates that all the forms being
corrected are 2009 Forms W-2.
Box b — Employer’s name, address, and ZIP code. This
should be the same as shown on your Form 941, Form
941-SS, Form 943, Form 944, Form 944-SS, Form CT-1, or
Schedule H (Form 1040). Include the suite, room, or other
unit number after the street address. If the Post Office does
not deliver mail to the street address and you use a P.O.
box, show the P.O. box number instead of the street
address.
The IRS will not use Form W-3c to update your
TIP address of record. If you wish to change your
address, file Form 8822. To get this or any other IRS
form, call (800) TAX-FORM (800-829-3676) or visit IRS.gov.
Box c — Kind of Payer. Check the applicable box. If your
previous Form W-3 or Form W-3SS was checked
incorrectly, report your prior, incorrect payer type in the
“Explain decreases here:” area below boxes 18 and 19.
941/941-SS. Check this box if you file Form 941 or Form
941-SS and no other category (except “Third-party sick
pay,” if applicable) applies.
Military. Check this box if you are a military employer
correcting Forms W-2 for members of the uniformed
services.
943. Check this box if you file Form 943 and you are
correcting Forms W-2 for agricultural employees. For
nonagricultural employees, send Forms W-2c with a
separate Form W-3c, generally with the 941/941-SS box
checked.
944/944-SS. Check this box if you file Form 944 or Form
944-SS and no other category (except “Third-party sick
pay,” if applicable) applies.
CT-1. Check this box if you are a railroad employer
correcting Forms W-2 for employees covered under the
Railroad Retirement Tax Act (RRTA). If you also have to
correct forms of employees who are subject to social
security and Medicare taxes, complete a separate
Form W-3c with the “941/941-SS” box or “944/944-SS” box
checked instead.
Hshld. emp. Check this box if you are a household
employer correcting Forms W-2 for household employees
and you file Schedule H (Form 1040) (or Form 942 before
1995). If you also have to correct forms of employees who
are not household employees, complete a separate
Form W-3c.
Medicare govt. emp. Check this box if you are a U.S.,
state, or local agency filing corrections for employees
subject only to Medicare taxes.
Third-party sick pay. Check this box and another box
such as the “941/941-SS” checkbox if you are a third-party
sick pay payer (or are an employer reporting sick pay
payments made by a third party) correcting Forms W-2 and
the “Third-party sick pay” checkbox in box 13 of Form W-2c
under “Correct information” is checked. File a separate Form
W-3c for each payer reporting “Third-party sick pay” on
Form W-2c.
Box d — Number of Forms W-2c. Show the number of
individual Forms W-2c filed with this Form W-3c or enter
“-0-” if you are correcting only a previously filed Form W-3 or
Form W-3SS.
Box e — Employer’s Federal EIN. Enter the correct
number assigned to you by the IRS in the following format:
00-0000000. If you are correcting your EIN, enter the
incorrect EIN you used in box h.
Box f — Establishment number. You may use this box to
identify separate establishments in your business. You may
file a separate Form W-3c, with Forms W-2c, for each
establishment or you may use a single Form W-3c for all

Forms W-2c. You do not have to complete this item; it is
optional.
Box g — Employer’s state ID number. You are not
required to complete this box. This number is assigned by
the individual state where your business is located.
However, you may want to complete this item if you use
copies of this form for your state returns.
Box h — Employer’s incorrect Federal EIN. Your correct
number must appear in box e. Make an entry here only if the
number on the original form was incorrect.
Box i — Incorrect establishment number. You may use
this box to correct an establishment number.
Box j — Employer’s incorrect state ID number. Use this
box to make any corrections to your previously reported
state ID number.
Boxes 1 through 11. Enter the total of amounts reported in
boxes 1 through 11 as “Previously reported” and “Correct
information” from Forms W-2c.
Box 12a Deferred compensation. Enter the total of
amounts reported with codes D through H, S, Y, AA, and BB
as “Previously reported” and “Correct information” from
Forms W-2c.
Box 12b HIRE exempt wages and tips. Enter the total of
amounts reported with code CC as “Previously reported”
and “Correct information” from Forms W-2c. See HIRE
wages and tips paid to qualified employees on page 2.
Box 14. Enter the amount previously reported and the
corrected amount of income tax withheld on third-party
payments of sick pay. Although this tax is included in the
box 2 amounts, it must be shown separately here.
Boxes 16 through 19. If your only changes to the Forms
W-2c and W-3c are to the state and local data, do not send
either Copy A of Form W-2c or Form W-3c to the SSA.
Instead, send the forms to the appropriate state or local
agency and furnish copies of Form W-2c to your employees.
Explain decreases here. Explain any decrease to
amounts “Previously reported.” Also report here any
previous incorrect entry in box c, “Kind of Payer.” Enclose
(but do not attach) additional sheets explaining your
decreases, if necessary.
Signature. Sign and date the form. Also enter your title,
phone number, and the name of a person to contact. If you
have a fax number and/or email address, enter them. If you
are not the employer, see Who may sign Form W-3c on
page 1.
Paperwork Reduction Act Notice. We ask for the
information on these forms to carry out the Internal Revenue
laws of the United States. You are required to give us the
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the right
amount of tax.
You are not required to provide information requested on
a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained
as long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required
by section 6103.
The time needed to complete and file these forms will
vary depending on individual circumstances. The estimated
average times are: Form W-2c — 40 minutes; Form
W-3c — 51 minutes. If you have comments concerning the
accuracy of these time estimates or suggestions for making
these forms simpler, we would be happy to hear from you.
You can write to the Internal Revenue Service, Tax Products
Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do
not send these tax forms to this address. Instead, see
Where to file Forms W-2c and W-3c on page 1.

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Instr. for Forms W-2c and W-3c (Rev. 4-2010)