(1) Sending a replacement to the correct address is the proper thing to do. Hopefully, the employee will appreciate the extra care that you took to get the W-2 to him or her.
(2) I would not correct the W-2 address or issue a formal correction. I would correct the address in the payroll records and write a note to accompany the W-2. Put a copy of the note in the employee paper file should the matter come up again.
(3) There should be no penalty.
@andreapgn445
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