Your company is responsible for the preparation of W-2c forms and any accompanying forms requiring totals; i.e., W-3c forms or transmittals. The Tax Service will file the W-2c forms with the appropriate jurisdictions on your behalf. The Tax Service will accept W-2c forms at anytime, but we recommend that you wait until you are confident that all corrections for the year have been made prior to submitting the forms. This will minimize fees. There is no deadline to file in most jurisdictions. The state of Colorado, however, does have an early deadline of March 15. Contact your Tax Service Representative for the fees associated with this service.
W-2c Packets
W-2c Packets are available from the Tax Service. These packets include the following information:
• W-2c procedures
• Instructions for completing W-2c forms (along with a sample form)
• Instructions for federal, state, and local W-2c transmittals
• Non-wage and tax changes
• Federal and state unemployment tax corrections
• Instructions for correcting more than one W-2 form for an employee
• Instructions for correcting an incorrect state W-2 filing
• Supplemental wages
• Instructions for correcting state and/or local data only
• Instructions for creating a second W-2c for the same year, same employee
• Form III - Amendments
• Colorado W-2c filing requirements
• W-2c checklist
The W-2c Packets are updated yearly and distributed from the end of the 4th quarter through the 1st quarter. Contact your Tax Service Representative for additional packets as required. Packets are also available on the Ceridian Employer Services Web site (http://ces.ceridian.com) under Customer Service, Product Support.
Providing W-2c Forms to the Tax Service
Complete the following steps to provide W-2c forms to the Tax Service:
1. Complete the W-2c Forms.
W-2c forms are available from office supply stores or from the Internal Revenue Service web site at: http://www.irs.ustreas.gov/prod/forms_pubs/ index.html
Refer to the W-2c Packet for detailed instructions on completing W-2c forms. A sample W-2c form can be located in the Reports and Forms chapter.
2. Forward the W-2c Forms to the Tax Service.
Federal
When forwarding completed W-2c forms to the Tax Service, use either the "W-2c Transmittal for Federal" form (supplied in the W-2c Packet) or an actual W-3c Transmittal. If you complete Form W-3c, include only federal information, and use the "Tax Service's Transmittal for State and Local" form.
A separate transmittal must be used for each individual FEIN Federal Employer Identification Number and year.
State/Local
When forwarding completed W-2c forms to the Tax Service, use the "W-2c Transmittal for State/Local" form (supplied in the W-2c Packet).
A separate transmittal must be used for each individual state/local identification number and year.