Corrected W-2 (W-2c) Requests

When requesting a Form W-2c, an agency must explain why a correction is necessary. Backup documentation should be provided as a scanned (pdf) attachment. These requests should be made for Social Security Number corrections, Incorrect County issues that create a Local Wage Boxes 18 & 20, Social Security and Medicare Refunds, Name Corrections, and incorrectly checked or unchecked retirement plan boxes. The IRS does not require a corrected Form W-2 for an address change.

There is a blackout period for Form W-2c processing from mid-December to mid-February due to year end processing of Forms W-2, 1099-Misc, Credit Letters and 1042-S. After the blackout period ends, the priority is processing the W-2cs for the year in which the Statute of Limitations is expiring. OSC will begin processing W-2cs for the current and prior years only when the W-2cs for the expiring year have been completed. In general, from May through early December, Form W-2cs are printed on the first Monday of the month. From mid-February through April, they are printed as required.

Refund Requests (FICA, NYS, NYC) 

Nonresident alien students, teachers and researchers temporarily present in the U.S on a F-1 or J-1 visa status may be eligible for a FICA tax exemption. If it is determined by the agency that the employee is entitled to a FICA tax exemption and taxes were withheld in error, the Office of the State Comptroller can issue a refund of the taxes for the current tax year and up to three years prior.

IRS regulations require employers to make a reasonable effort to contact employees and obtain their consent when a FICA refund is due for a prior year. Agencies are required to review the NTAX722 Control-D report (Agency W-2c Report). Agencies with company NYS will prepare a NYS Form AC3206 and CUNY Senior Colleges will prepare a CUNY Form  AC3206  Prior Year Social Security and Medicare Tax Refund Certification for every employee who is due a Social Security/Medicare (SS/Med) tax refund, and have the employee sign the form.

If an employee has not lived in New York City or New York State in the current calendar year and taxes are withheld in error, the Office of the State Comptroller can issue a refund of the taxes. If an employee moves into or out of NYC or Yonkers during the current year, refunds are not issued for the income taxes previously withheld. The New York State Department of Taxation and Finance will determine if a refund is due when the employee files their personal income tax return.

Yonkers refunds can be requested for current calendar year only; the employee cannot have lived or worked in Yonkers at any time during the year. 

Social Security and Medicare Deficiencies

Social Security/Medicare (SS/Med) tax deficiencies can occur for several reasons, including:

• when an employee is entitled to, or receives, some type of fringe benefit (e.g., Education Assistance, CLEFR, Personal use of employer-provided vehicle, Tax Expense) directly or indirectly that the IRS requires to be included in their income and taxed appropriately; and 
• when a change to Workers’ Compensation leave results in an increase to an employee’s taxable gross wages. 

When these instances occur and there are no available earnings from which to withhold taxes, OSC pays the required Social Security and/or Medicare taxes, in full, on behalf and for the employee as required. The employee is still responsible for their share of the SS/Med taxes and is required to reimburse OSC. 

OSC establishes a SS/Med tax deficiency on behalf of the employee to be recovered through the payroll process. For active employees, the percentage of recovery is 10% of gross. For inactive employees, the percentage of recovery is 100% of gross. Agencies are required to notify impacted employees of when deficiencies are established and when they become effective as noted in the general comment that OSC enters into the employee record.

W-2c Schedule

W-2cs and refunds are printed and mailed on a quarterly basis following the schedule below.

There is a blackout period for Form W-2c processing from mid-December to mid-February due to year end processing of Forms W-2, 1099-Misc, Credit Letters and 1042-S. After the blackout period ends, the priority is processing the W-2cs for the year in which the Statute of Limitations is expiring.

OSC will begin processing W-2cs for the current and prior years only when the W-2cs for the expiring year have been completed. In general, from May through early December, Form W-2cs are printed on the first Monday of the month.

Last Updated October 2026