This subchapter provides information about the rules IRS has established, in consultation
with SSA, on the filing of wage reports with SSA under the annual wage reporting (AWR)
process. This information should help field offices:
Respond to employer, employee and public inquiries about wage reporting forms and
Participate in educational activities with employers and others; and
Identify probable causes of a wage reporting error that has become apparent and must
be resolved in a claim or preclaim action.