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. Current Revision Publication 1223 PDF Recent Developments None at this time. Other Items You May Find Useful All Revisions for Publication 1223 About Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3 About Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns Revenue Procedure 2016-20 Other Current Products Related Items About Form W-2 C, Corrected Wage and Tax Statements About Form W-3 C, Transmittal of Corrected Wage and Tax Statements
