At the end of each calendar year, employers report both to their employees and to various government agencies the wages they paid and the taxes they withheld on behalf of various tax authorities. This information is communicated to employees on printed forms called W-2s. The same information is communicated to tax authorities either by means of a printed W-2 form or by a data file formatted to the tax authority's requirements.

In the event that a W-2 was submitted and approved with incorrect information, then an employer must correct the data by completing a W-2c form. Again, W-2c information is communicated to tax authorities either by means of a printed W-2c form or by a data file formatted to the tax authority's requirements.

If a corporation has more than 250 W-2c's to submit, they must do so electronically unless they are granted a waiver by the government.

If a corporation has less than 250 W-2c's to submit, they may do so electronically or by print copy.

Please see IRS Publication - "Instructions for Forms W-2c and W-3c" for additional information.

If you file 200 Forms W-2c in March and then discover that another 100 must be filed in May, only the 100 W-2c Forms filed in May must be filed on magnetic media.

First, find the W-2 you want to change by using the W-2 Look Up functionality.

Next, on the W-2 Basic View window, add a new W-2c Adjustment.

Third, enter any corrected information on the W-2c Edit Dialog.

Finally, create print copies and/or magnetic media of the W-2c's.

Yes. You may create as many W-2c's as are necessary to make any changes needed.

Basically, each adjustment added to the W-2 Basic View window is treated as a different W-2c. Thus, when the print file or magnetic media file is created, it produces a separate W-2c record for each adjustment made.

Therefore, if you have already made one adjustment and HAVE NOT YET sent a print or magnetic media file to the SSA, you can either create a new adjustment or simply edit the adjustment that already exists. Once the file has been sent to the SSA, any new corrections should be entered as a new adjustment.

Officially, there are two ways to handle this situation. You can consider all Forms W-2 when determining amounts or you can file a single W-2c to correct only the incorrect W-2. StaffSuite uses the latter approach.

Therefore, if an employee received two W-2's in which the first incorrectly stated social security wages of 30,000 and the second corrected stated social security wages of 25,000, you would create a single W-2c to correct the 30,000 amount on the first W-2.

First, when you view the Employee's W-2 on the W-2 Basic View, you will see a list of all adjustments made to the W-2 in the W-2c Adjustments area.

Second, when you are viewing a specific adjustment using the W-2c Edit Dialog window, any field changed in a previous W-2c will display an asterisk beside it.

Basically, a newer W-2c adjustment will overwrite any older adjustments made to a corrected field. However, it will keep any older adjustments if the new W-2c does not correct its specific field.

Therefore, editing or deleting an older adjustment will have no effect on the newer W-2c if the fields adjusted had been overwritten by the newer W-2c's. If the fields had not been adjusted, the newer W-2c will simply show the "Previous" information as if the earlier W-2c adjustment had never been made.

For example, let's say you have two W-2c Adjustments. The first one changed the Employee's First Name from "Fred" to "Frank" and changed the SS Tax Withheld from "850.00" to "900.00". The newer W-2c changed the Tax Withheld from "900.00" to "925.00". If you delete the first W-2c, the Tax Withheld will still be "925.00" because that information was overridden by the second W-2c adjustment. However, the name on the second W-2c will now show "Fred" instead of "Frank" because the first W-2c doesn't exist anymore.

Be careful when deleting older W-2c adjustments. Since StaffSuite does not keep track of when a W-2c was sent to the SSA, it is possible to delete or edit an adjustment that has already been sent out. Please make sure that the adjustment has not been sent to the SSA before deleting it. If it has been sent to the SSA, you will need to add a new adjustment to correct the misinformation on the W-2c you wanted to delete or edit.

No. The Summary Process is only used for creating the original W-2's. You should only rerun the Summary Process if you realize that it was run before a week's worth of payroll was processed or before a tax change was added to the system, etc.

Once the W-2c adjustments have been entered, you need only create a Forms file (for printed copies) and/or a Diskette file (for magnetic media).

Any W-2c records that exist before Federal or Employee W-2 data is recreated will be destroyed when the W-2 Summary Process is executed. The system will warn the user if any W-2c's exist against the current W-2 data that the W-2c data will be lost.

However, if the user elects to run the W-2 process, all W-2c information will be saved to a file that can be viewed and printed later.

Yes. You can lock all others out of the ability to create W-2 data.

See the W-2 Lock Out functionality for more information.

It is entirely possible that, after sending out a batch of W-2c's to the SSA and your Employees, you realize that additional changes need to be made. StaffSuite allows you to do this by adjusting your W-2c's.

When you go to create a forms file or magnetic media file, a date range field has been added so that you can print out only those W-2c's created during a certain time period.

If the question deals with Federal W-2c regulations or specific instructions for the actual W-2c Form, please contact the SSA (Social Security Administration) for details.

If the question deals with StaffSuite functionality as it concerns the W-2c, please call out Support number at 1-800-925-1519.