(a) Where the W-2 shows Oklahoma wages and withholding in error, the taxpayer must attach a letter, from the person or entity that issued the W-2, stating the correct Oklahoma wages and withholding.
(b) When the taxpayer is unable to obtain the original W-2 from the employer, a copy of the Federal substitute wage statement filed with the Federal Return shall be filed with the Oklahoma Return. This statement shall show Oklahoma withholdings. [See: 68 O.S. §2385. 17]