As an employer, do I need to process a W2-C because of an incorrect address?

ANSWER

The BIDaWIZ Team's Answer:

The short answer is no. If you filed a Form W-2 with the SSA that reported an incorrect address for the employee, but all other information on the Form W-2 was correct, do not file Form W-2c with the SSA merely to correct the address. However, if the address was incorrect on the Form W-2 furnished to the employee, you must do one of the following. 1) Issue a new, corrected Form W-2 to the employee that includes the new address. Indicate "REISSUED STATEMENT" on the new copies. Do not send Copy A of Form W-2 to the SSA, 2) Issue a Form W-2c to the employee that shows the correct address in box i and all other correct information. Do not send Copy A of Form W-2c to the SSA & 3) Reissue the Form W-2 with the incorrect address to the employee in an envelope showing the correct address or otherwise deliver it to the employee.