Employers are responsible for the preparation of W-2c forms and any accompanying forms requiring totals; i.e., W-3c, transmittals. The Tax Service will file the W-2c forms with the appropriate jurisdictions on their 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 a 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
Correcting more than one W-2 form for an employee
Correcting an incorrect state W-2 filing
Supplemental wages
Correction state and/or local data only
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.
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 of this material for reference.
2. Forward the W-2c Form 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.