As mandated by the Internal Revenue Service, employers that must correct a previously filed Form W-2 must file Form W-2c, Corrected Wage and Tax Statement, with the Social Security Administration.
As mandated by the Internal Revenue Service, pension or annuity recipients file Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments, with pension payers to indicate the desired amount to be withheld from the pension or annuity distribution.