IRS Releases Revised Form W-2C

Paul Ogawa
September 12, 2023

This month, the IRS released the first W-2C update since 2014. Aside from Copy A, W-2C is now fillable. There were several changes to the Copy D Employer Instructions. Employers are cautioned against sending printed forms to the SSA. A reference to the old 250 form electronic filing threshold was removed and replaced by a note to check the instructions to determine whether electronic filing is required. There were also unimpactful changes to language and formatting, and the revision date has been updated throughout.

The revised W-2C can be found here.

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Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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