What to do if you receive a corrected W-2
Prior to filing your return
If you receive a corrected W-2 before you’ve filed your return, then give both the original and the corrected W-2 to your tax preparer.
After filing your return
If you receive a corrected W-2 after your return has already been filed, give the corrected W-2 to your tax advisor for review.
Material vs immaterial changes
Corrected W-2s may reflect material or immaterial changes.
An example of an immaterial change is when the amount that your employer paid for your insurance changed. This does not require that you make any changes to your own tax return.
Material changes may require that you amend your return. Examples of such changes are changes in wages, changes to your state tax allocation, and updates to your pension contribution amount. Your tax advisor will analyze the corrected W-2 and let you know whether you need to file an amended return.