A second draft of a new revision of the correction form for federal wage and tax statements was released Jan. 29 by the Internal Revenue Service.
The draft Form W-2c, Corrected Wage and Tax Statement, with a January 2026 revision date reduces the size of the unused Box 9 to make more room in Box 14a for other reporting compared to the first draft released Aug. 15. A similar change was made to the 2026 Form W-2, Wage and Tax Statement.
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