Program Operations Manual System (POMS)
TN 1 (10-20)
RM 03812.002 Informational Requirements
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A.
General - The NH's assigned SSN, name of employer or Employer Identification Number
(EIN), period of alleged disagreement, evidence of earnings for the period of alleged
disagreement and a properly signed request are generally required to initiate an investigation
of the earnings record.
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B.
Signature - Consider that a request for investigation of the earnings record is properly
signed if the signature requirement is met or one of the following conditions applies:
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1.
The individual returned an earnings statement (original or photocopy) furnished by
OCO, or
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2.
The individual's request was received with an SSA request for correct identifying
information, or
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3.
An original copy or certified copy of Form W-2 is attached to a request for correction
of the earnings record.
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C.
Evidence - The following types of evidence are acceptable to initiate an earnings
record investigation:
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1.
A Form W-2 (Withholding Tax Statement) or W-2C (Statement of Corrected Income and
Tax amounts).
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2.
Any other statement signed by the employer or signed by the custodian of the employer's
records.
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3.
In cases of alleged self-employment income, a copy of Form 1040, Schedules C, F and
SE, and proof that the return was filed within 3 years, 3 months and 15 days of the
end of the taxable year at issue.
The above (1, 2 and 3) are considered primary (preferred) evidence. If the individual
provides a reasonable explanation as to why preferred evidence is not available, the
types of evidence shown in 4. -7. below may be provided.
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4.
Pay envelopes, vouchers, and similar unsigned employer wage statements to the individual,
a State agency, or Federal agency.
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5.
Award letters or other notices provided the individual by a State Unemployment Compensation
Agency based on information provided the Agency other than an employer's records.
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6.
Union record of dues and wages paid the individual.
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7.
An individual's copy of Federal, State, or Local income tax returns.
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8.
The above (4-7) are considered secondary evidence of high probative value. If, however,
the individual provides a reasonable explanation accounting for the unavailability
of primary or secondary evidence, evidence of lower probative value (per 9-11 below)
may be acceptable.
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9.
Signed statements of co-workers or persons having first hand knowledge about wages
paid or self-employment income received.
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10.
Individual's personal records or account books made during the period(s) of his/her
work.
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11.
Other comparable evidence.