If everything is correct except the employee's address, you do not have to file a W-2c Form with the SSA. However, if the address was incorrect on the W-2 Form provided to the employee, you have three options. You can issue a new, corrected W-2 Form to the employee and indicate "REISSUED STATEMENT" on the new copies. You can issue a W-2c Form to the employee that shows the correct address in box i and all other correct information. You can reissue the W-2 Form with the incorrect address to the employee in an envelope showing the correct address or otherwise deliver it to the employee.
Last modified 26 Jul 2017 17:07 EST