Income Reporting - W-2 or W-2c?

[Gail in Virginia]

Have a client in the restaurant business who hired a dishwasher and they agreed to cash payments under the table. Other employees have been given W-2's, and now the dishwasher wants his W-2. I chastised the employer, told him at this point he has to pay both halves of the social security, etc. My question, though, is how to correct this. The employer has already sent in his W-2's with a W-3, and all of the other year end reports. I know we have to file a 941c to correct the taxes, and correct the other year end reports. But - do I file a W-2c for this employee changing his wages from -0- to $$$, and do a W-3c to show the new total for this employer, or can I just do a W-2 for this employee and a separate W-3 for just this amount? Long day and the brain just isn't working;

[TAXBILLY]

W-3 and a W-2.

W-3c doesn't apply because you are going from no W-2 to a W-2. You are not correcting an existing W-2.

taxbilly

[Lynn EA USTCP in Louisiana]

W-3 and a W-2.

W-3c doesn't apply because you are going from no W-2 to a W-2. You are not correcting an existing W-2.

taxbilly

To clarify Taxbilly's reply - you may do a W2, as an original W2. The W3 may be prepared with just this person's wages. Of course the 941X, amended 940 and amended state unemployment forms are also required.

Lynn Jacobs, EA, NP

Kenner, LA