When, why and how to correct Form W-2 errors

Get answers to frequently asked questions about making corrections to the 2022 Form W-2 in this comprehensive guide.

This publication includes:

  • Top 10 most common 2022 Form W-2 errors and how to fix them
  • Timing for correcting errors
  • When small-dollar de minimis errors don’t have to be corrected
  • Penalties for filing late or incorrect Forms W-2
  • Employer liability for tax preparation and other costs
  • Considerations when issuing a replacement Form W-2c
  • Other payroll tax returns affected by Form W-2c
  • Sample employee request for replacement Form W-2

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