If you get an amended 2023 W-2 form

If you file the 2023 tax return with the original W-2 and the tax return is accepted by the IRS and after filing the return you receive a corrected W-2, then you will have to amend the 2023 tax return for the corrected W-2.

However, the correction was only for Social Security wages and taxes withheld or Medicare wages and taxes withheld, in most cases the return would not have to be amended.

If you get the revised W-2 before you file the tax return, enter only the revised W-2 on your tax return and not the original W-2. Just ignore the original W-2.

A corrected W-2, which is Form W-2c, usually has only the items that are changed. So if you get the W-2c before you file your tax return you have to enter the original W-2, but substitute the changed items from the W-2c.