This sample notice contains all of the error codes that could cause the Employer Balancing
Notices process to generate a Code H notice. We do not display these error codes in
the notices sent to the employers, we provided them here for informational purposes
only.
Social Security Administration
Retirement, Survivors and Disability Insurance
Important Information CODE H
Office of Central Operations
P.O. Box 33011
Baltimore, MD 21290-3011
Date:
EIN:
Employer Name
Street Address
City, State Zip
Establishment Number: RLN: WFID:
We are writing to tell you about corrections we made to the annual wage report you
filed on paper or electronically for tax year (1). We corrected the report for you
so that your employees can receive credit for their Medicare wages.
What You Reported
ERROR CODE 4548 W3TXYR 1992-93 W3W2 CNTR = ZERO
AND
ERROR CODE 4549 W3TXYR 1994 ON W3W2 CNTR = ZERO
You filed Forms W-2 (Wage and Tax Statement) reporting Social Security Wages and Tips
totaling $(1) and Medicare wages and tips totaling $(2). The wage totals you reported
may be correct. However, while processing the forms, we noticed at least two of the
following errors on your employee wage reports:
ERROR CODE 4540 W3TXYR 1992-93 W3W2 CNTR = NOT ZERO AND
ERROR CODE 4550 W3TXYR 1994 ON W3W2 CNTR = NOT ZERO
You filed (1) Forms W-2 (Wage and Tax Statement) reporting Social Security Wages and
Tips totaling $(2) and Medicare Wages and Tips totaling $(3). The wage totals you
reported may be correct. However, while processing the forms, we noticed at least
two of the following errors on your employee wage reports:
-
•
Incorrect Medicare Wages,
-
-
•
Missing Social Security Wages.
How We Processed Your Report
We processed all the Forms W-2 you submitted. However, we changed (1) Forms W-2 on
which either the Medicare Wage and Tip amount was omitted or incorrect or the Social
Security Wage amount was omitted.
The enclosed list shows the changes that were made.
How We Corrected the Medicare Wage Amounts
ERROR CODE 4540 W3TXYR 1992-93 W3W2 CNTR = NOT ZERO
AND
ERROR CODE 4548 W3TXYR 1992-93 W3W2 CNTR = ZERO
For (1), Medicare taxes should have been withheld on wages and tips earned up to $(2),
and Social Security taxes should have been withheld on wages and tips up to $(3).
The total reported for Medicare Wages and Tips must be the same as or more than the
total reported for Social Security Wages and Tips. Therefore, we corrected any Form
W-2 on which the Medicare Wage amount is omitted or incorrect as follows:
ERROR CODE 4549 W3TXYR 1994 ON W3W2 CNTR = ZERO AND
ERROR CODE 4550 W3TXYR 1994 ON W3W2 CNTR = NOT ZERO
For (1), Social Security taxes should have been withheld on wages and tips up to $(2),
and Medicare taxes should have been withheld on all wages and tips. The total reported
for Medicare Wages and Tips must be the same as or more than the total reported for
Social Security Wages and Tips. Therefore, we corrected any Form W-2 on which the
Medicare Wage amount is omitted or incorrect as follows:
We changed the Medicare Wage and Tip amount to equal the total that was reported for
Social Security Wages and Tips, unless the Social Security Wages and Tips reported
were equal to $(1) or zero.
-
•
If the total Social Security Wages and Tips reported for an employee was $(1), we
increased the Medicare amount to the greater of:
$(1), or the amount shown under Wages, Tips and Other Compensation.
-
•
If the Social Security Wages and Tips equal zero, we changed the Medicare Wages and
Tips amount to equal the reported Wages, Tips, and Other Compensation amount.
How We Corrected the Social Security Wage Amounts
We corrected any Form W-2 on which the Social Security Wage amount is omitted by using
the dollar amount shown under Wages, Tips, and Other Compensation. If no amount was
shown in this box, we used the Medicare Wage and Tip amount as the Social Security
Wages. Because Social Security taxes should have been withheld on wages and tips up
to $(1), we only recorded wages up to this amount.
What You Need To Do
If you agree with the changes we have made, you should inform your employees of any
changes to the wage data they originally received. If you believe the corrections
we made are not accurate, or if you need to make other corrections, fill out both
a Form W-2c (Statement of Corrected Income and Tax Amounts) and a Form W-3c (Transmittal
of Corrected Income and Tax Statements).
Also, if the taxes you filed with the Internal Revenue Service (IRS) are incorrect,
please file a Form 941-X (Adjusted Employer’s Quarterly Federal Tax Return or Claim
for Refund) with IRS.
You can get the Forms W-2c, W-3c and 941-X from the IRS by calling 1-800-829-3676.
Instructions for completing these forms and the return mailing address are on the
forms.
Filing Next Year
It is important to file your wage reports correctly. This year is the last year we
will correct your wage reports for you. Starting next year, we will not accept wage
reports with errors. We will notify you of any errors and ask you to correct and resubmit
your reports.
The types of errors that will require you to resubmit your wage reports are:
-
•
Social Security tax is greater than zero, and the sum of Social Security Wages and
Social Security Tips is zero.
-
•
Medicare tax is greater than zero, and Medicare Wages and Tips is zero.
-
•
Medicare Wages and Tips is less than the sum of Social Security Wages and Social Security
Tips.
We recommend filing online to prevent errors. Please visit www.socialsecurity.gov/employer to learn about your electronic filing options. We also recommend using our AccuWage
software to check your wage reports before you file them. You can download this free
software from our website.
If You Have Any Questions
If you have any questions, visit our website at www.socialsecurity.gov/employer or call toll free at 1-800-772-6270 between 7:00 A.M. and 7:00 P.M., Eastern time,
Monday through Friday. If you do call, please have this letter with you. It will help
us answer your questions. You can also write us at the address shown on the first
page of this letter.
Social Security Administration
MEDICARE AND SOCIAL SECURITY WAGES WE CORRECTED
Social Security Number
|
Medicare Wages and Tips Reported As
|
Changed To
|
Social Security Wages Changed From Zero To
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|
000-00-0000
|
$0,000,000.00
|
$0,000,000.00
|
$0,000,000.00
|