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Publication 1223, General Rules and Specifications for Substitute Forms W-2C and W-3C

This publication contains the requirements of both the Internal Revenue Service and the Social Security Administration relating to substitutes for Form W-2c, Statement of Corrected Income and Tax Amounts, and Form W-3c, Transmittal of Corrected Income and Tax Statements.

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Page Last Reviewed or Updated: 2012-08-04