How W-2s are Generated

• The employer files W-2 information with the IRS. There are specific procedures involved with filing this information.
  
  

Reporting Errors

• If there is an error on your W-2, the employer can file an amended W-2. When the employer files for a correction, you will receive a W-2c, or corrected form.
  
  

Corrected Form

• You will then file your taxes with the information included on the W-2c form. The original W-2 form is now invalidated.
  
  

Filing an Amended Return

• If you have already filed your taxes before the error was discovered, you can still request an amended W-2. You will then need to file a Form 1040-X, or amended return, to reflect the changes.
  
  

Considerations

• If you do not notify your employer of the error, you will be required to file and pay taxes based on the information contained on the erroneous form.