What suggested language may an employer use to notify an employee of the purpose of the Form W-2c provided to the employee?
A.2 The following suggested language may be provided to the employee with a copy of the Form W-2c: You are receiving a copy of Form W-2c, Corrected Wage and Tax Statement, that reflects a correction and increase in social security wages and Medicare wages reported to the Social Security Administration. The corrected wages are reported in Box 3 for social security wages and Box 5 for Medicare wages. The Form W-2c does not include any increase to your federal income tax wages reported in Box 1. The Form W-2c is for informational purposes only relating to social security and Medicare wages; it does not require any action by you. You are not required to file an amended Form 1040, U.S. Individual Income Tax Return based on receipt of this Form W-2c.
