MinhT1
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No. You do not have to issue a corrected W-2c .

 

The IRS says in this publication:

 

Employee's incorrect address on Form W-2. If you filed a Form W-2 with the SSA showing an incorrect address for the employee but all other information on the Form W-2 is correct, do not file Form W-2c with the SSA merely to correct the address. However, if the address was incorrect on the Form W-2 furnished to the employee, you must do one of the following: 

 

● Issue a new Form W-2 containing all correct information, including the new address. Indicate “REISSUED STATEMENT” on the new copies. Do not send Copy A to the SSA. 

 

● Issue a Form W-2c to the employee showing the correct address in box b. Do not send Copy A to the SSA. 

 

● Reissue Form W-2 with the incorrect address to the employee in an envelope showing the correct address.

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