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Section 6051 of the Internal Revenue Code requires employers to furnish income and withholding statements to employees and to the IRS. Employers report income and withholding information on Form W-2. Forms W-2AS, W-2GU, and W-2VI are variations of the W-2 for use in U.S. possessions.
ezW2Correction software was approved by SSA to print W-2C and W-3C on white paper. Here is the step by step guide on how to fill out and print W2c and W3c forms. Learn more at
You may file Forms W-2 and W-3 electronically on the SSAs Employer W-2 Filing Instructions and Information web page, which is also accessible at .socialsecurity.gov/employer.
To order official IRS information returns such as Forms W-2 and W-3, which include a scannable Copy A for filing, go to IRS Online Ordering for Information Returns and Employer Returns page, or visit .irs.gov/orderforms and click on Employer and Information returns.
Form 4852 serves as a substitute for Form W-2, Form W-2c, and Form 1099-R (original or corrected), and is completed by taxpayers or their representatives when: Their employer or payer does not give them a Form W-2 or Form 1099-R. An employer or payer has issued an incorrect Form W-2 or Form 1099-R.
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More In Forms and Instructions If the original Form W-2 was required to be filed electronically, any Form W-2c correcting that form must be filed electronically. If the original Form W-2 was permitted to be filed on paper and was filed on paper, then any Form W-2c correcting that form must be filed on paper.

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