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.
Other Items You May Find Useful:
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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