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

This publication is a reprint of the revenue procedure stating the requirements of the Internal Revenue Service (IRS) and the Social Security Administration (SSA) regarding the preparation and use of substitute forms for Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements, for wages paid during the calendar year.


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Recent Developments

 

Other Items You May Find Useful:

All Revisions for Publication 1223

Form W-2c, Corrected Wage and Tax Statement

Form W-3c, Transmittal of Corrected Wage and Tax Statements

Revenue Procedure 2012-22, General rules and specifications for substitute forms W-2c and W-3c

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Page Last Reviewed or Updated: 05-Feb-2014