When a Form Is a Correction
A form is only considered corrected if the IRS or SSA has accepted a previous version of the form. If the original filing was rejected, or the forms have not yet been filed to the IRS or SSA, the form that is filed to the federal agency is not corrected, nor is the re-issued recipient form marked as corrected.
If you discover an error on Form W-2 after you issue it to your employee but before you send it to the SSA, check the “Void” box at the top of the incorrect Form W-2 on Copy A. Prepare a new Form W-2 with the correct information, and send Copy A to the SSA. Write “CORRECTED” on the employee's new copies (B, C, and 2), and furnish them to the employee. If the “Void” Form W-2 is on a page with a correct Form W-2, send the entire page to the SSA. The “Void” form will not be processed. Do not write “CORRECTED” on Copy A of Form W-2.