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:

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  Respond to employer, employee and public inquiries about wage reporting forms and filing procedures;

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  Participate in educational activities with employers and others; and

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  Identify probable causes of a wage reporting error that has become apparent and must be resolved in a claim or preclaim action.

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  For an overview of the AWR process, see RM 01101.000ff.

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  For a general discussion of employer responsibilities under the employment tax and related laws, see RM 01103.000.

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  For a discussion of reporting requirements prior to 1987 for State and local governmental employees covered by an agreement under section 218 of the Act, see RS 01505.000.