(Tax Year 2024 – Filed in 2025)
Overview
Employers are required by IRC § 6051 to issue accurate Form W-2 statements to employees and file them with the Social Security Administration (SSA). If your W-2 contains incorrect information—such as a wrong Social Security Number, incorrect wages, or missing tax withholdings—you must address the error before filing your tax return.
Incorrect W-2s can result in delayed refunds, underreported income, IRS penalties, or future problems with Social Security benefits. This guide outlines the steps you should take if your W-2 is wrong and how to correct it.
Common W-2 Errors
Here are the most frequent mistakes employees encounter on a W-2:
- Incorrect Social Security Number or name
- Wrong wage amounts or withholding totals
- Missing pre-tax deductions (e.g., 401(k), HSA)
- Incorrect employer EIN or address
- Incorrect retirement plan indicator in Box 13
- Missing or inaccurate state/local wage and tax data
Step-by-Step: What to Do If Your W-2 Has an Error
- Review the W-2 Carefully
- Check each box, especially Boxes 1 through 6.
- Compare with your final pay stub for 2024.
- Contact Your Employer Immediately
- Report the error in writing or via email to HR or payroll.
- Provide clear details about what is incorrect.
- Ask them to issue a corrected W-2, known as Form W-2c.
- Wait for the Corrected W-2
- Employers are responsible for correcting errors and filing W-2c with the SSA.
- You should not file your tax return until you have the corrected form.
- If Employer Won’t Cooperate
- If your employer doesn’t respond or refuses to issue a corrected form:Â
- Contact the IRS at 800-829-1040 after February 14.
- Provide your name, SSN, employer’s details, and estimates based on your pay stubs.
- The IRS may follow up directly with your employer.
- Use Form 4852 as a Last Resort
- If you cannot get a corrected W-2 in time to file, use Form 4852 as a substitute.
- You’ll need to estimate your income and taxes withheld based on your last pay stub.
- File your Form 1040 with Form 4852 attached.
- Amend Your Return If Needed
- If you later receive a corrected W-2 that differs from your estimates, file Form 1040-X to amend your return.
Example Scenario
Ravi received his W-2 and noticed that his Social Security Number was entered incorrectly. He notified his HR department, who quickly issued a Form W-2c. Ravi waited to file his return until he received the corrected form, avoiding any issues with the IRS and the SSA.
What Is Form W-2c?
Form W-2c, Corrected Wage and Tax Statement, is used to correct information previously reported on Form W-2. It must be:
- Filed with the SSA by the employer
- Provided to the employee
- Used for filing or amending the correct return
What If the Error Affects State Taxes?
If Box 15–20 contain errors related to:
- State ID number
- State wages
- State tax withheld
- Locality or local taxes
You must notify your employer to correct and send the W-2c to both you and the relevant state tax authority.
Conclusion
W-2 errors are not uncommon, but you should never file your tax return using incorrect information. Always request a correction from your employer and wait for Form W-2c. If you’re running out of time and can’t get a corrected form, you can use Form 4852, but be prepared to amend your return if discrepancies arise.
Call to Action
If your W-2 has errors or you’re unsure how to handle a correction, schedule a meeting with Anshul Goyal, CPA EA FCA. Anshul can help you review your W-2, file correctly with or without a W-2c, and avoid potential penalties.
Top 5 FAQs: W-2 Errors
Can I file my tax return if my W-2 has errors?
No. Wait for a corrected W-2 (Form W-2c) before filing to ensure accuracy.
How do I request a W-2c?
Contact your employer’s HR or payroll department and explain the error clearly.
What if I don’t get the corrected W-2 in time?
You can file using Form 4852 with estimated income and withholdings.
Will the IRS penalize me if my employer made the mistake?
No, but it’s your responsibility to file accurate information, even if the mistake wasn’t yours.
Can I amend my return if I file using Form 4852 and later get the W-2?
Yes. File Form 1040-X to make corrections based on the new W-2.
About Our CPA
Anshul Goyal, CPA EA FCA is a U.S.-licensed Certified Public Accountant and Enrolled Agent admitted to practice before the IRS. He helps individuals, small businesses, and Indian professionals in the U.S. correct W-2 errors, navigate IRS notices, and stay compliant with tax law.
Schedule a meeting with Anshul here:
https://calendly.com/anshulcpa/
Disclaimer
This content is provided for informational purposes only and should not be considered legal or tax advice. For personalized assistance, consult a licensed tax professional.