TN 11 (09-87)
RM 03846.005 Explanation of SE Symbol (Letter) Entries on the Earnings Record
Listed below are various symbol entries which were made on the earnings record beginning
with the inception of the self-employment provisions of the Act. The purpose of these
symbols was to identify the item as an SE item and to indicate the actions taken by
OCRO in the initial examination of original SE and SE adjustment reports. The majority
of these symbols were entered on the record prior to 1968.
| Symbol |
Explanation |
| CA |
Cancellation of SEI; item previously shown as “RT” (or “FLD” before such posting included SEI)1 2 |
| CAN |
Cancellation of SEI report.1 2 |
| EX |
SE report returned to IRS; business exempt or net earnings under $400. 1 2 |
| EXE |
Exempt SE adjustment schedule received.1 2 |
| EXN |
SE report returned to IRS; business exempt. 1 2 |
| EXNOB |
Same as “EXN.”1 2 |
| EXSE |
Same as “EX.”1 2 |
| EX4 |
SE report returned to IRS; net earnings under $400.1 2 |
| EX400 |
Same as “EX4.” 1 2 |
| FL |
SE report processed; nature of business questioned; FO investigation. QC's and SEI
are posted.1 |
| FLD |
SE report processed; nature of business questioned. QC's and SEI not posted prior
to 1955 but posted after 1954 with certain exceptions.1 |
| FLDSE |
Same as “FLD.”1 |
-
NOTE: Schedules received in 1952, 1953 and 1954 were posted to the earnings record without
quarters of coverage or SEI. In 1955 the items received in 1952 and 1953 that were
still pending in the field office were reprocessed as “FLD” with quarters of coverage and SEI. The schedules received in 1954 were also reprocessed
in 1955 before they were sent to the field office; however, some were reprocessed
as unqualified entries and the remainder as “FLD.”
The schedules received in 1952, 1953, and 1954 that did not contain an NOB, or the
NOB was non-descriptive were designated as FLD-OMIT and posted as “FLD” without quarters of coverage or SEI. These schedules were not reprocessed to post
quarters of coverage and SEI. The designation for these schedules was changed to NOB-NR
for the schedules received in 1955 through 1957.
| MI |
SE report received from minister1 |
| MIN |
Same as “MI”1 |
| MINSE |
Same as “MI”1 |
| NC |
SE adjustment report received; no change in previous SEI amount.2 |
| NCN |
Same as “NC”2 |
| NO |
SE report returned to taxpayer; nature of business not reported or nondescriptive.1 |
| NOB |
Same as “NO” 1 |
| NOBNR |
Same as “NO”1 |
-
NOTE: Such Schedules SE were previously returned to the taxpayers for nature of business.
Although the return of these schedules to the taxpayer was discontinued beginning
with the receipts in 1958, some “NOB” postings without SEI may be discovered.
| NQ |
SE report shows maximum earnings; SEI under $400; QC's not shown. |
| RT |
SE report returned to IRS.2 .
|
| RTC |
Same as “RT”1 2 |
| RTCADD |
SE report returned to IRS because of missing or incomplete address. 1 2 |
| RTCDPL |
SE report returned to IRS because of duplicate Schedules SE.1 2 |
| RTCNAM |
SE report returned to IRS because of missing or incorrect name.1 2 |
| RTCNOB |
SE report returned to IRS because business appears not covered.1 2 |
| RTCSEI |
SE report returned to IRS because of error in computation of SEI. 1 2 |
| RTCTL |
SE report returned to IRS to check if timely filed.1 2 |
| RTCYR |
SE report returned to IRS because of error in year.1 2 |
| SE |
SE report was deemed correct; unqualified posting of SEI. |
| SEI |
Same as “SE”.1 |
| SELF |
Same as “SE”.1 |
| TL |
Time limitation expired for filing SE report.2 .
|
| TLE |
Same as “TL”.1 2 |
| TLEXP |
Same as “TL”. 1 2 |
1 This symbol is no longer being used, but will appear in transcriptions of certain
prior years.
2 QC's and SEI are not posted.