SSA may, after the time limitation has expired, conform its records to tax returns
of wages filed by employers with IRS and wage reports and contributions returns filed
by a State. This includes informational returns and other written statements.
Conforming of SSA records usually applies to cases where a correction return of wages
has been filed. The amount of wages can be “conformed” to the amount shown on the correctional return.
If no wages are entered on the E/R but evidence of wages is established, correct the
E/R under the exception “No Entry of Wages” (see RS 02201.008).