Employers who identify the need to correct earlier reports will file:
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Form 941c (Statement to Correct Information) with the Internal Revenue Service (IRS);
and
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Forms W-3c (Transmittal of Corrected Income and Tax Statements) with Forms W-2c (Statement
of Corrected Income and Tax Amounts) with SSA.
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Special reports pursuant to IRS Publication No. 957, Reporting Back Pay to the Social
Security Administration. This publication states what information SSA would need from
an employer who is sending us information so we can allocate backpay under a statute
wages.
NOTE: Military services file special magnetic media or paper reports to remove deemed
military service credits that were given to certain personnel who failed to complete
24 months of service. (See RS 01404.200 for an explanation of this provision.)