Make all wage and/or tip transfers required in RM 03816.016 . If scrambled earnings are located in the latest pre-lag period which meet the requirements for transfer, also prepare a tentative adjustment
for the
lag period.
When transferring earnings to suspense use the name and SSN as reported. Since many
incorrectly posted earnings were reported with another person's name and /or SSN which
will validate, a special indicator is necessary so that the suspense wages
will not be reinstated to the incorrect record from which it was removed.
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1.
The three types of special indicators are “I157,” “I213” and “SWED.”
-
a.
When wages are placed into suspense as the result of working illegal alien cases “I157” or “I213,” indicators are to be used accordingly.
-
b.
If there is no alien involvement but the wages are placed into suspense is reported
with a name and SSN which will validate to the record from which it was removed, use
the special indicator “SWED.”
-
2.
When adjustments are processed to transfer wages to suspense with a special indicator,
two actions are required.
-
a.
Prepare one action to decrease the earnings from the incorrect record for annual reporting
or for quarterly reporting. Annotate remarks “2nd adjustment prepared to transfer earnings to suspense” (“SWED,” “I157” or “I213” case) on the development worksheet.
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b.
Prepare a second action to establish the earnings in suspense (to increase) for annual
reporting or for quarterly reporting. Annotate the special indicator “I157,” “I213” or “SWED” in the remarks on the development worksheet.