IRS Releases Updated Requirements for Substitute Forms W-2c and W-3c

By Keiter CPAs

IRS Releases Updated Requirements for Substitute Forms W-2c and W-3c

What employers should know about corrected wage statement filing requirements

The IRS and Social Security Administration (SSA) have issued updated requirements for preparing and filing substitute Forms W-2c and W-3c, which employers use to correct previously filed wage and tax statements.

Released October 2, 2026 Revenue Procedure 2026-29 supersedes Revenue Procedure 2024-36 and introduces changes to form formatting, reporting fields, and electronic filing requirements.

Key changes to forms W-2c and W-3c

The updated guidance includes several changes employers and payroll providers should be aware of:

  • Revised Box 14 reporting: Beginning with the 2026 Form W-2c, Box 14 is divided into Box 14a for other information and Box 14b for Treasury Tipped Occupation Codes.
  • Adjusted Box 9: Box 9 has been reduced in size to accommodate the additional reporting fields.
  • Electronic filing requirements: Employers required to electronically file the original Forms W-2 must also electronically file Forms W-2c, unless the IRS grants a waiver.
  • Substitute form specifications: Privately printed red-ink substitute forms that meet the updated specifications may be used without prior approval. Black-and-white substitute forms must be submitted to the SSA for approval.

Employers that fail to comply with applicable electronic filing requirements may be subject to penalties.

What employers should consider

Employers and payroll providers should review their wage reporting procedures and confirm that their systems can accommodate the updated form specifications. Businesses using substitute forms should also verify that their forms meet IRS and SSA requirements, particularly when preparing corrected wage statements or filing electronically.

How Keiter can help

Accurate wage reporting is an important part of maintaining payroll tax compliance. Keiter’s Tax professionals can help businesses understand evolving reporting requirements, address payroll tax considerations, and evaluate compliance obligations. For guidance on how these requirements may affect your business, contact your Keiter Opportunity Advisor | Email | Call 804.477.0000

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Keiter CPAs

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The information contained within this article is provided for informational purposes only and is current as of the date published. Online readers are advised not to act upon this information without seeking the service of a professional accountant, as this article is not a substitute for obtaining accounting, tax, or financial advice from a professional accountant.

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