The IRS/SSA Reconciliation Process compares employer earnings report data processed by SSA to employer tax report data processed by IRS. If wage data processed by SSA is less than the amount reported to IRS, we assume that the processed earnings are incorrect. We send a reconciliation notice and questionnaire, asking the employer to explain and resolve the differences. If we do not receive a response after 45 days, we send the employer a second notice. If the employer still does not respond, we refer the case to IRS for investigation.

As part of the IRS/SSA Reconciliation Process, the following SSA notices and questionnaires are sent to the employer, as appropriate:

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  SSA-L-93-SM, Reconciliation Case Cover Letter

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  SSA-L-94-SM, Reconciliation Case Cover Letter-Second Request

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  SSA-95-SM, Missing Report Questionnaire (First or Second Request)

• •

  SSA-97-SM, Discrepant Report Questionnaire (First or Second Request)

1. 1. 

   SSA-L-93-SM: Reconciliation Case Cover Letter  

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2. 2. 

   SSA-L-94-SM: Reconciliation Case Cover Letter-Second Request  

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3. 3. 

   SSA-95-SM, No Report Questionnaire  

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4. 4. 

   SSA-95-SM No Report Questionnaire - 2nd Request

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5. 5. 

   SSA-97-SM, Discrepant Questionaire

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6. 6. 

   SSA-97-SM, Discrepant Questionaire- 2nd Request

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