How to Correct an Incorrect Social Security Number on a W-2 Form
Verifying and photocopying a new employee’s Social Security card instead of simply writing down the number is good business practice. It can help prevent mistakes such as issuing W-2 wage and tax statements with incorrect Social Security numbers. If this happens, correct the error in your records and issue a new W-2 form to your employee.
As soon the error is discovered, enter the correct number in the employee’s payroll record to make sure it doesn’t happen again. Then correct the error and reprint a new W-2 form for the Social Security Administration and the employee. Inform your employee that since the error did not affect earnings information, he will not have to file an amended tax return.
If you’ve already filed your employee's W-2 form, you must file an amended W-2C form with the Social Security Administration. Fill out just the top section if all remaining information on the form is correct. Enter your business name and contact information in Box A, your federal employer identification number in Box B and the tax year in Box C. Enter the employee’s correct SSN in Box D. Place a check mark in Box E to indicate the number you entered is a corrected number and enter the incorrect number -- the number you originally reported -- in Box F.