TN 2 (04-21)
The Division of Earnings and Business Services (DEBS) will complete the SSA portion
of the IRS Form 3857 according to the following instructions:
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1.
If the SSN can be identified as belonging to one of the taxpayers, then:
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Check the Final Response box
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Enter the SSN in the appropriate space for Taxpayer 1 or Taxpayer 2 in the “Correct
or new Social Security Number assigned” field
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Do not input any comments
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Sign your name followed by your module number in the SSA clerk block. Enter the current
date in the block provided
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•
Forward completed Form 3857 to IRS in accordance with RM 03818.031.
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2.
If it has been determined that the SSN does not belong to either individual, then:
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Check the Final Response box
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Enter the remark “SSN not assigned to either taxpayer” in the Comments field
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Sign your name followed by your module number in the SSA clerk block. Enter the current
date in the block provided.
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•
Forward completed Form 3857 to IRS in accordance with RM 03818.031.
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3.
If another SSN has been located or established for one of the individuals, then:
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•
Check the Final Response box
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•
Enter the correct SSNs in the appropriate space for Taxpayer 1 and Taxpayer 2 in the
“Correct or new Social Security Number assigned” field
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•
Furnish appropriate remarks (if necessary)
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•
Sign your name followed by your module number in the SSA clerk block. Enter the current
date in the block provided.
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•
Forward completed Form 3857 to IRS in accordance with RM 03818.031.
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4.
If an SSN is unknown for one individual or an individual fails to cooperate, then:
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•
Check the Final Response box
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Enter “SSN unknown” in the appropriate space
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Annotate remarks with “case closed”
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•
Sign your name followed by your module number in the SSA clerk block. Enter the current
date in the block provided.
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•
Forward completed Form 3857 to IRS in accordance with RM 03818.031.
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5.
If you are unable to determine which individual the SSN is assigned to, then:
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•
Check the Final Response box
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Enter remark “Unable to determine whom the SSN belongs. Case closed”
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•
Sign your name followed by your module number in the SSA clerk block. Enter the current
date in the block provided.
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•
Forward completed Form 3857 to IRS in accordance with RM 03818.031.
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6.
If a determination can be made from the material on file, then:
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•
Check the Final Response box
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•
Check “same taxpayer” or “different taxpayer” block
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•
Sign your name followed by your module number in the SSA clerk block. Enter the current
date in the block provided.
-
•
Forward completed Form 3857 to IRS in accordance with RM 03818.031.