Where you mail Form W-2c depends on who you are. Employers send Copy A of the corrected form, along with Form W-3c, to the Social Security Administration’s Direct Operations Center in Wilkes-Barre, Pennsylvania. Employees don’t mail a W-2c on its own; you attach it to Form 1040-X and send that amended return to one of three IRS processing centers based on the state you live in.
Employer Mailing Addresses for the SSA
All paper W-2c submissions go to the same city, but the exact address depends on the carrier.1Social Security Administration. Paper Forms W-2 and Instructions
By U.S. Postal Service:
Social Security Administration
Direct Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333
By private delivery service (FedEx, UPS) or certified mail:
Social Security Administration
Direct Operations Center
Attn: W-2c Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-79971Social Security Administration. Paper Forms W-2 and Instructions
Only Copy A goes to the SSA. If you’re correcting W-2s from more than one tax year, file a separate Form W-3c transmittal for each year.2Social Security Administration. Helpful Hints to Forms W-2c/W-3c Filing The employer is also responsible for giving corrected copies to the affected employee.
When Employers Have to E-File Instead
Paper filing is only allowed if you’re submitting fewer than 10 corrected forms in the calendar year. Under the Taxpayer First Act, employers who expect to file 10 or more W-2cs during the year must submit them electronically through the SSA, a much lower threshold than the previous 250-return rule.2Social Security Administration. Helpful Hints to Forms W-2c/W-3c Filing
Electronic filing runs through the SSA’s Business Services Online (BSO) portal. You can upload a formatted data file or use the online fill-in feature, which lets you create, save, and submit up to 25 forms at a time.3Internal Revenue Service. Form W-2c (Rev. January 2026) BSO accounts are free.4Social Security Administration. Business Services Online Even below the 10-form threshold, e-filing generally processes faster and returns immediate confirmation of receipt.
Employee Mailing Addresses for an Amended Return
If the W-2c changes what you owe or the refund you were due, you’ll need to file Form 1040-X. Attach a copy of the W-2c to the front of the 1040-X, along with any other forms that changed as a result of the correction.5Internal Revenue Service. Instructions for Form 1040-X (Rev. December 2025) Mail the return to the IRS center that handles your state of residence:6Internal Revenue Service. Form 1040-X Filing Addresses for Taxpayers and Tax Professionals
- Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0052 if you live in Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin.
- Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0052 if you live in Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, or Texas.
- Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0052 if you live in Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, or Wyoming.
Filing from a foreign country, a U.S. territory, or an APO/FPO address? Send the amended return to the IRS in Austin, TX 73301-0215.6Internal Revenue Service. Form 1040-X Filing Addresses for Taxpayers and Tax Professionals
One boundary worth naming: if the only thing the W-2c fixes is something that doesn’t affect your tax, like a misspelled name, you generally don’t need to send anything to the IRS at all. The employer’s filing with the SSA does the job.
E-Filing the Amended Return
You can skip the mail entirely and e-file Form 1040-X through tax software. It’s faster and generates a trackable confirmation.7Internal Revenue Service. File an Amended Return
Two situations still require paper. If you filed the original return on paper earlier in the current year for a prior tax year, the amendment must also go on paper. And amended returns for tax year 2021 or earlier can’t be e-filed. The IRS accepts up to three amended returns for the same tax year.7Internal Revenue Service. File an Amended Return
Don’t Wait Too Long to File the Amendment
Employees have a hard deadline to be aware of. To claim a refund through an amended return, you generally have to file within three years of when you filed the original return, or two years of when you paid the tax, whichever is later.8Internal Revenue Service. Time You Can Claim a Credit or Refund Miss that window and the refund is gone permanently, even if the W-2c clearly shows you overpaid.
If the correction goes the other direction and you owe more, file promptly anyway. Interest keeps running until the balance is paid.