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February 2, 2023

Essential guide for correcting 2022 Form W-2 errors is now available

In this special report, When, why and how to correct 2022 Form W-2 errors, we address commonly asked questions and discuss how to address these common mistakes:

  • Excess contributions to a Health Savings Account
  • Excess contributions to a qualified retirement plan (e.g., 401(k))
  • Excess contributions to a health flexible spending account
  • Excess contributions to a dependent care assistance flexible spending account
  • Missing or incorrect employee name or Social Security number
  • Error in employee and/or employer name or address
  • Incorrect reduction in federal income tax withholding in connection with a gross-up after the close of the tax year
  • Incorrect Employer Identification Number or tax year
  • Error in Additional Medicare Tax or federal income tax withholding
  • Excess Social Security tax withheld

We also explain:

  • Timing for correcting errors
  • When small-dollar de minimis errors do not have to be corrected
  • Penalties for filing late or incorrect Forms W-2
  • Employer liability for tax preparation and other costs incurred by employees because of a Form W-2 C, Corrected Wage and Tax Statement
  • Considerations when issuing a replacement Form W-2
  • Other payroll tax returns affected by a Form W-2 C

For the Forms W-2 filing due dates, see our 2022 Payroll Year-end Checklist here.


Contact Information
For additional information concerning this Alert, please contact:
Workforce Tax Services - Employment Tax Advisory Services
   • Kristie Lowery (
   • Kenneth Hausser (
   • Debera Salam (

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor


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