Nanny Tax Question W-2 or W-2C

[Anonymous]

I just realized that I issued a w-2 with the after-tax wages instead of before tax wages in boxes 1, 3 and 5. I am looking at the w-2/W-2c instructions and it's not clear to me whether I issue a new W-2 or a w-2C. Does anyone know the answer? Everything else is correct. It was a nanny we used in Jan. 2012 only.

[webbkathy]

Depends if you already filed the bad copy with the SSA. If you did, W-2C. If you did not and you can reach the nanny to say "Hey don't use that W-2, I am fixing it and will reissue" a W-2 is fine.

However, given that your nanny has been gone so long a conservative approach would be to file the bad W-2 with the SSA, then do the W2-C route so there is no possibility that nanny uses the wrong form.