Regulations section 301.6011-2 was amended by Treasury Decision 9972, published February 23, 2023, which revises the requirements for electronic filing of Form W-2c to correct originally filed Forms W-2, W-2AS, W-2GU, W-2VI, and Form 499R-2/W-2PR (collectively Form W-2), but not Form W-2CM. These revised rules are different from the rules for electronically filing the original forms. If the original Form W-2 was required to be filed electronically, any Form W-2c correcting that form must be filed electronically. If the original Form W-2 was permitted to be filed on paper and was filed on paper, then any Form W-2c correcting that form must be filed on paper.
For information about the new requirements for electronic filing of Forms W-2, W-2AS, W-2GU, W-2VI, and Form 499R-2/W-2PR, but not Form W-2CM, go to About Form W-2. From there, you will also find links to the territorial Forms W-2AS, W-2GU, and W-2VI.