If you made an error on a W-2 you have already given an employee, give the employee a corrected federal Form W-2c. You can correct an error on an employee’s original W-2 at any time (even for previous tax years). You must include what was reported on the original W-2 and the corrected information, as directed on the form.
Give the completed W-2c form to the employee, keep a copy for your records and submit a copy to the Minnesota Department of Revenue. The department only accepts paper copies.
Mail Station 1173
St Paul, MN 55146-1173