TN 3 (10-94)

RM 01105.015 Answers to Typical Employer Wage Reporting Questions

A. Policy — filing information in general

Typical employer questions about obtaining wage report filing information are:

 Questions Answers

Q1.

Are there any publications to help employers file
reports?

A1.

IRS has several publications that can help the employer. These are a few:

   

Instructions for Form W-2 Wage and Tax Statements explain how to complete Form W-2;

   

Tax Guide for Small Business,
Publication 334, contains information about Federal Tax laws that apply to businesses. It describes the major forms of business organizations, sole proprietorship, partnership, and corporation, and explains recordkeeping and tax filing responsibility of each;

   

Farmers Tax Guide,
Publication 225, explains how the Federal Tax laws apply to farmers;

   

Employer's Tax Guide,
Publication 15, (Circular E), covers employers' filing responsibilities including withholding, depositing, reporting, and paying employment taxes. This publication also has Form 7018-A “Employer's Order Blank” to order forms needed to report wages.

   

Federal Employment Tax Forms,
Publication 393, includes instructions for preparing Form W-2 and is sent to employers at the end of the year.

   

SSA has these publications (which may be obtained from Regional Magnetic Media Coordinators/Wage Reporting Specialists):

   

Software Standards and Edit Criteria describes edits and other criteria an employer or tax preparer can use to ensure software for preparing wage reports will do so accurately.

   

Technical Information Bulletin (TIB) No. 4,Submitting Annual Wage Reporting Information to the Social Security Administration, sets out the requirements for submitting magnetic media reports to SSA.

   

Employer Guide to Filing Timely and Accurate W-2 Wage Reports. Material useful in preparing accurate and timely form W-2 and W-3 wage reports.

Q2.

Where can I call for questions on tax information and information on how to get tax forms or
publications?

A2.

Contact the local IRS office listed in your telephone directory or call Toll Free 1-800-829-1040 for tax information and 1-800-829-3676 for tax forms.

Q3

How does a person starting up a new business get an employer federal
identification number

A.3

You should contact the Internal Revenue Service at 1-800-829-3676 and request Form SS-4, “Application for Employer Identification Number” and its instructions or you may obtain Form SS-4 in person at any IRS or Social Security office. If you do not receive your identification number before the time you must file your wage reports write “applied for” in the space on the forms for that number.

B. Policy — filing Forms W-2

Typical questions about filing Form W-2 are:

 Questions Answers

Q1.

Is there a penalty for late filing?

A1.

Yes. A penalty may be imposed by IRS on filers who file late or who fail to file correct information on the W-2. The amount of the penalty is based on when correct information is filed and ranges from $15 to $50 per form depending upon how late the form is filed. For intentionally disregarding the filing requirement, the penalty is $100 per form.

Q2.

What should I do if I need anextension of time beyond the deadline for submitting my wage reports?

A2.

Employers filing paper W-2 reports should file IRS Form 8809 with the IRS National Computer Center.

   

The address is:

Internal Revenue Service
Martinsburg Computing Center
P.O. Box 1359
Martinsburg, West Virginia
25401-1359

   

Form 8809 is available from any IRS office. Requests should be made as early as possible and not later than the filing deadline.

   

If the employer does not have Form 8809 and cannot easily obtain one, the employer may use a letter that contains this information:

  • Employer Address

  • Employer Telephone Number

  • Name of Contact Person

  • Tax Year Involved

  • IRS Transmitter Control Code (magnetic media only)

  • Reported (e.g. W-2's)

  • Extension

NOTE: When filing late W-2 returns, the employer should include a copy of the IRS-approved Form 8809 for SSA records.

Q3.

Where should W-2's be sent?

A3.

Copy “A” of all Forms W-2 should be sent under cover of Form W-3, “Transmittal of Income and Tax Statements,” to Social Security's Wilkes Barre Direct Operations Center (DOC) unless filing on magnetic media. The DOC address is on the W-3.

If filing on magnetic media, the filer should destroy Copy “A” of the W-2. Magnetic media filers must not file paper W-2 forms with SSA that duplicate any amounts reported to it on magnetic media.

Q4.

If I go bankrupt or go out of business must I still file W-2's?

A4.

Yes. It is best to file Forms W-2 with SSA as soon after the business ceases operation as possible. However, the employer is required to file these forms by the last day of January (electronically or on paper) in the following year.

Q5

After contacting my employer twice, I have still not received a form W-2. What should I do?

A5.

IRS can provide you with a substitute form (Form 4852) that you may use to estimate your earnings and file with your tax return. You can order this form by calling IRS toll-free on 1-800-829-3676.

C. Policy — recording SSN's on wage reports

Typical questions on showing employee SSN's on wage reports are:

 Questions Answers

Q1.

How can I make sure that the employee's SSN and name given to me are
correct?

A1.

Ask to see his or her SSN card and record the name and SSN shown on the card to your business' personnel and payroll records that will be used to prepare W-2 reports.

If the employee indicates he or she prefers to use a different name for employment purposes, advise the employee to request a new Social Security card showing that name so that your records and the Social Security records will agree.

Failure to provide a correct SSN for an employee on Form W-2 may result in an IRS penalty for filing an incorrect report.

Q2.

What if one of my employees does not have an
SSN ?

A2.

Advise your employee to apply for an SSN card as soon as possible and show it to you when it is received. It will only take a few weeks to receive the card once SSA has received all the documents from the employee that are necessary to process the application. When the card is presented, record the information on your records exactly as shown on the card and use this information for any W-2 you later prepare for the employee.

Q3.

What do I do if an employee says he has an SS card but no card can be
produced?

A3.

Tell the employee to apply for a duplicate card at any local Social Security office. He or she should receive the card in the mail within two weeks. Be aware that you may be subject to a penalty for each W-2 reported without the employee's SSN.

Q4.

What do I do if an employee has had a name change, for example, because of marriage or divorce since last year?

A4.

Ask to see the employee's SSN card. If it shows the new name, then record it in your records and use it on any W-2 you prepare for the employee.

If the card shows the old name, tell the employee to report the name change to the local Social Security office and secure a new card with that name on it. Continue using the old name on any new W-2's that are prepared until the employee shows you the new card.

Q5.

One of my employees is analien whose presence in the country has been legalized and who has just received a new SSN card. How do I correct his earnings I reported last year that showed a different name and number from a prior SSN card?

A5.

Form W-2c, “Statement of Corrected Income and Tax Amount”, is the form to use to correct prior reports. Complete this form showing both the employee's name and SSN that you reported and the new (correct) name and SSN.

   

If the employee had other employers that may have reported earnings incorrectly, tell the employee to contact a Social Security office to ensure the earnings from the other employers are credited to the correct SSN. Please visit, www.ssa.gov/employer and click on “Frequently Asked Questions to obtain answers to general wage reporting questions by accessing SSA’s Employer Form W-2 Filing Instructions and Information website. Also, contact a regional Employer Service Liaison Officer at http://www.ssa.gov/employer/wage_reporting_specialists.htm for more information.

D. Policy — completing Forms W-2 and W-3

Typical questions on completing Forms W-2 and W-3 are:

 Questions Answers

Q1.

What number is entered in the “Employer's Identification Number” box of Form W-2?

A1.

Enter the employer's nine digit identification number (EIN) 00-0000000 assigned by the IRS to the employer for the business named on the W-2. Do not show your own Social Security number.

Q2.

Is it mandatory to show the name sequence as first name, middle initial and last name in the
Employee's Name” box of the W-2?

A2.

It is not mandatory; you may show the last name first. However, SSA prefers that employee names be shown as they are shown on the Social Security Card (first name, middle initial, and last name). In any case, show employee names in the same order throughout the entire return for your employees.

Q3.

What entry, if any, should be made in “Control
Number
” box of the W-2?

A3.

Employers may use this box to help identify individual Forms W-2 for their records. They do not have to use this box.

Q4.

There are boxes on the W-2 that do not apply to my employees. Do I put in lines, zeroes, or asterisks?

A4.

No. If an item on a W-2 does not apply, then leave it blank.

Q5.

Do I include tips in the “Social Security Wages” box of the W-2?

A5.

No. Report Social Security tips in the “Social Security Tips” box and include Medicare tips in the “Medicare Wages and Tips” box. Include total wages and tips in the “Wages, Tips and Other Compensation” box.

Q6.

In money amount fields of the W-2, do I show dollar signs ($), commas (,) and decimals (.) ?

A6.

Do not use dollar signs or commas. The decimal point should appear and the money amount should be shown as xxxx.xx in all cases. Cents must be shown; for even dollar amounts, show cents as “.00”.

Q7.

How is the “Subtotal” box on the W-2 filled out?

A7.

If you are submitting 42 or more W-2's, show subtotal figures for every 41 individual forms plus a subtotal for the final group of W-2's — even if the final group has less than 41 W-2's. Show these subtotal figures on a “subtotal” W-2 that immediately follows the 41st W-2 (or last in a final group). In counting the 41 total, include any voided forms in order with good forms (however be sure not to include the money amount from void forms in the subtotal figures) and do not count subtotal W-2's in the “Number of Statements Attached” box).

The following boxes must be completed on a “subtotal” W-2: “Subtotal;” “Employer's Name, Address and Zip Code;” “Allocated Tips;” “Advance EIC Payments;” “Federal Income Tax Withheld;” “Wages, Tips, Other Compensation;” “Social Security Wages;” “Social Security Tips;” “Medicare Wages and Tips;” “Medicare Tax Withheld;” “Non-Qualified Plan;” “Deferred Compensation;” and “Dependent Care”. If one or more of these items does not apply to any of your employees, leave it blank.

Q8.

When do I use the
Void” box on W-2's?

A8.

Enter an “X” in the “Void”box whenever an error is made on the W-2. Then go on to the next blank W-2 form to record the correct information for the employee. Erasures, line-throughs, over-writing, or whiteout should never be used to correct W-2 entries. Do not count void W-2's in the “Number of Statements Attached” box.

Q9.

Do I have to fill in the “Medicare Wages and Tips” box on Forms W-2 even if the amounts are the same as the “Social Security” amounts shown on the forms?

A9.

Yes. Social Security wages and Social Security tips must be shown separately from the “Medicare Wages and Tips” box since both types of earnings must be accounted for on each employee's earnings record.

Q10.

Can I submit both W-2's and W-2c's under one W-3?

A10.

No. There must be a W-3 for the original W-2's and a W-3c for the W-2c's. Be sure the W-3c reflects only the totals for the related W-2c's.

Q11.

On Form W-3, what goes in the “Adjusted Total Social Security Wages and Tips” box?

A11.

Show the total of Social Security wages and tips you reported to IRS for the tax year on Forms 941, 942, or 943 tax returns. Do not include in this total any wage or tip adjusted amounts for prior tax years.

If you filed corrections for the tax year being reported on Form 941c, use the corrected wage and tip amounts in calculating the totals shown in this box. If the tax year total reported to IRS does not equal the total you are reporting to SSA on Forms W-3 and W-2's, check your records and make any necessary corrections.

If your W-3 and W-2 totals are correct and you reported too much in wages and tips to IRS, you may want to file Forms 941 and 941c with IRS to obtain a refund of overpaid taxes.

Q12.

Where on the W-2 can I showadditional information I want to give my employees?

A12.

Use the “other” box on the Form W-2.

Q13.

I changed my employer identifi-cation number (EIN) this year when I reorganized my business. Should I show both EIN's on my wage reports?

A13.

Show only the current EIN on the W-2. On the W-3 show the current EIN in the “employers identification number” box and the other EIN in the “other EIN used this year” box.

Q14.

Several employees of our company lost W-2's given them. What should I do?

A14.

You should give each employee a copy of their W-2 marked “REISSUED STATEMENT”. Do not file Copy “A” again with SSA. Submitting two Copy “A” forms could cause duplicate posting of dollar amounts to employees' Social Security and tax records.

Q15.

The printer on our computer skipped a line when printing the W-2's and most of the information is below the designated boxes. Can I send them in anyway or must I do them over?

A15.

The W-2's should be reprinted. They cannot be processed by optical scanner and imaging equipment unless the information is printed within the designated boxes.

Q16.

I have employees who receivesick pay from a third party. They do not contribute to the plan. How are those payments reported?

A16.

The third party is considered the employer and must report the sick pay on Form W-2 for employees paid sick pay if the third party:

  • Is paid an insurance premium and is not reimbursed on a cost-plus-fee basis; or

  • Is designated as the employer for sick payments based upon an agreement; or

  • Fails to do three things: (1) withhold the employees' share of Social Security and Medicare taxes AND deposit them for IRS when due; (2) notify the employer of the sick payments made and taxes withheld timely so the employer can file proper returns (e.g. in time to file Form 941 tax returns quarterly with IRS); and (3) provide the employer with information about sick payments made by January 15 of the following year to allow time to prepare employee W-2's timely showing sick pay amounts.

   

Sick pay is shown on W-2's as follows:

  • Box 1 includes the amount of sick pay paid in the year.

   
  • Box 2 includes the amount of any income tax withheld from the sick pay by the third party payer.

  • Box 3 includes the amount of sick pay for the year that is subject to Social Security or Medicare tax (generally, payments made for the first six months period after work stopped minus any amounts based upon the employee's own contributions and any amounts paid as workmen's compensation).

  • Box 4 includes the employee's share of Social Security tax withheld by the third party payer.

More information on sick pay can be found in IRS Publication 952.

Q17.

Our pension is a 401K Plan. We know that to report an employee under the 401K Plan, we enter an “X” in the pension plan field box of the W-2. Is there a field to report the amount deducted from the employee's salary under the plan?

A17.

Report this income in the deferred compensation box (Box 13). Enter the appropriate code (“D” for a 401K Plan), followed by a single space and the amount. Because this is a “deferred” amount for income tax purposes, it should not be included in the wages, tips, or other compensation field (Box 1). However, be sure to include these amounts in the Social Security and Medicare wage fields on the W-2.

Q18.

As an employer we have provided dependent care benefits under a qualified plan in excess of $5,000 to a few of our employees. How do we report this excess amount?

A18.

On the W-2 you give to your employees show the total amount of dependent care assistance benefits provided by you in box 10 (Dependent Care Benefits). Any amount in excess of the $5,000 limit ($2,500 if married but filing income tax returns separately) is reported in boxes 1, 3 and 5 (Total wages, Social Security wages and Medicare wages).

E. Policy — distribution of report copies

Typical questions about distributing copies of W-2 forms are:

 Questions Answers

Q1.

Why are W-2 forms produced withtwo W-2 Copy A's to a single sheet with no perforation so they can be separated?

A1.

Copy “A” (the red copy), is designed to be read by optical scanner and imaging equipment. The two forms to a page format makes processing more efficient. Do not separate these forms. Cut forms cannot be scanned.

Q2.

My company's completed Copy “A” of W-2's are on continuous forms (not burst). Must these forms be burst before I file them with SSA?

A2.

You should burst the forms. Although bursting is not required, processing is delayed when the pages are not burst. If you do burst the forms, burst them on the perforations only, leaving two W-2's per page.

Q3.

I cannot locate all my employees to whom I should mail a W-2 form. What do I do with theemployee copy?

A3.

Keep the employee copies for four years. You must still send Copy “A” to SSA if you file paper wage reports. If you file magnetic media reports, you should destroy Copy “A” .

Q4.

Our business had only one W-2 form to issue. Should I cut the sheet in half or send in the whole page with the other W-2 left blank or marked “void”?

A4.

Complete the first form W-2 and leave the second one blank. Do not check the “void” block on the second form.

Q5.

How many copies of Form W-2 amI required to give to my employee?

A5.

Employers are required to give employees a copy of Form W-2 to be filed with the employee's Federal Income tax return (Copy B) and a copy for the employee's records (Copy C). Also, in States or localities with income (or other) taxes that need a Form W-2, employers must give employees sufficient Form W-2s to meet these filing requirements.

F. Policy — corrections to W-2's

Typical questions on W-2 corrections are:

 Questions Answers

Q1.

I have to correct an employee's W-2. How do I indicate this is a corrected W-2?

A1.

Form W-2 cannot be used to make a correction. Instead, make your corrections on Form W-2c — one for each employee whose W-2 needs correction and prepare a Form W-3c transmittal covering the W-2c's you are submitting.

   

If the employee was issued more than one W-2 for the year, be sure to show the reported and corrected totals on the W-2c for all W-2's issued the employee. Instructions for completing the forms are on the back of the forms.

Q2.

I reported an incorrect SSN or name on Form W-2 for one of my employees. What should I do?

A2.

You should complete a Form W-2c. Send Copy “A” of the Form W-2c to SSA. Distribute the remaining copies according to the instructions at the bottom of each copy. You do not need to send a W-3c when the only correction being made on the W-2c is to the employee's SSN or name.

Q3.

I am sending one W-2c. Should I send SSA just one W-2c form cut off a full page or mail the entire sheet?

A3.

Mail the entire sheet.

Q4.

As an employer, I received a letter from Social Security saying my wage reports do not agree with what I reported to the Internal Revenue Service. What wage records did SSA use to determine that my wage reports are discrepant?

A4.

As you know, employers are required to report each employee's wages annually to SSA on Forms W-3 (Transmittal of Income Tax Statements) and W-2 (Wage and Tax Statement) or on equivalent magnetic media. Additionally, you are required to report wage and tax totals to IRS on Form 941's (Employer's Quarterly Federal Tax Return).

The amounts shown on individual wage reports you submitted to SSA are compared with the wage and tax totals you furnished to IRS. When the total wages you reported to SSA are less than the totals you reported to IRS, we ask you to explain the difference.

Q5.

I recently learned thatSSA is not crediting wages to some workers' earnings records properly. Is this true and, if so, what is SSA doing to correct this problem?

A5.

SSA earnings records are about 99% accurate. However, some errors are made because SSA is dependent on employers to provide us with accurate employee wage information. To help ensure that employee wage reports are accurate, SSA compares what employers reported to SSA as wages with what they reported as wages to the IRS. When SSA is either missing a wage report from an employer or received a report which shows less wages than what was reported to the IRS, the employer is contacted by SSA. Usually, the employer is able to resolve the reporting error. However, in some cases, we must refer the matter to IRS for their investigation.

To make sure your wages are properly credited, you may obtain a Personal Earnings and Benefit Estimate Statement to verify the amount of wages reflected for you on SSA's records. To request an earnings statement, you should call toll-free 1-800-772-1213.

Q6.

Recently, I received a letter from Social Security saying that some employee wage reports I sent in were changed. Why did this occur?

A6.

The law has no Medicare wage base, or limit, a taxable wages while there is a Social Security wage base. These differences mean the two wage and tax amounts must be shown separately on the W-2 Form. Anticipating that many employers may not realize this, SSA has designed an automated correction mechanism for its wage processing system.

   

Consequently, when the Medicare wage amount is omitted or incorrectly shown on the employer's W-2 returns, the amount is corrected electronically. If you think the wage report corrected by SSA should not have been changed, please call us at (410) 966-8136.

Q7.

Can a corrected W-2 for(including an adjustment) be issued to an employee instead of a W-2c if the correction is made prior to filing W-2's for the year with SSA?

A7.

Provided that a W-2 was not already filed with SSA you can give your employee a corrected W-2 marked “corrected” on copy 1. For the W-2s to be sent to SSA, copy “A” of the original must be marked “VOID” and the replacement W-2 which will be added to the wage report package, must not be marked correction. If you have already submitted W-2s to SSA you must submit W-2c's for correction.

Q8.

How much time do I have forfiling Forms W-2c to make corrections to a wage report?

A8.

W-2c's should be filed as soon as possible to prevent having SSA recontact you for additional information or having IRS assess you penalties for filing the original inaccurate reports. Failure to file W-2c's within 3 years' time may preclude any corrections to SSA earnings records or to IRS tax records.

Q9.

I believe my Social Security payments reported to IRS on Form 941 and my W-2 reports filed with SSA last year may not balance. What should I do?

A9.

Check your records. If your W-2 reports need to be corrected, you should file Form W-3c and W-2c's with SSA. If your W-2 reports were correct as filed, then you should file Form 941 and 941c with IRS to correct your previous Form 941 employment tax return.

Q10.

I understand there was a change made retroactively to employer payment of employees educational expenses. What is this and what was changed?

A10.

The law previously provided an annual tax exclusion from an employee's income of up to $5,250 for the cost of employer-provided educational assistance. This exclusion expired on June 30, 1992. The change in the law reinstates this exclusion retroactively to July 1, 1992 and extends it through December 31, 1994. This change could result in tax refunds for both employers and employees who participated in employer-provided educational assistance plans during 1992 and 1993 and paid taxes on amounts paid to cover these costs. In such cases, employers should file Form 941 and Form 941c with IRS and Forms W-2c and W-3c with SSA to correct the prior reports. A copy of the W-2c should be given to each affected employer. The term “educational assistance” does not include payments for any graduate level courses.

G. Policy — magnetic media filing questions

Typical magnetic media filing questions are:

 Questions Answers

Q1.

Am I required to filewage reports on magnetic media?

A1.

Employers who expect to file at least 250 Form W-2's must file on magnetic media. These requirements are mandatory unless waived by IRS because of certain hardship circumstances. Call IRS at 1-800-829-3676 to ask for Form 8508, “Request for Waiver From Filing Information on Magnetic Media” to request a waiver from filing on magnetic media.

Q2.

Must I use the mailing labels sent to me to file my magnetic media reports?

A2.

You should always use the mailing labels as long as the information is correct. This ensures your reports are properly identified. Do not, however, photocopy bar-coded labels for use on other reports.

Q3.

Can both paper and magnetic media W-2's be sent to SSA for the same tax year?

A3.

Yes. Even if you are required to file W-2's on magnetic media, you may still send up to 250 W-2s on paper without penalty. You may want to use paper W-2s for executive payrolls, third party sick pay, etc. Do not send paper W-2s along with your magnetic media file. Paper W-2s are sent to SSA's Wilkes Barre Direct Operations Center at the address shown on your Form W-3. Magnetic media files are sent to Baltimore, Maryland, using the mailing information provided in the instruction booklet we sent you (TIB-4, “Magnetic Media Reporting”).

Q4.

Our office usually files W-2s on magnetic tape. Each year, however, we have to incorporate third party sick pay adjustments into our system at the last minute so they can be included in the regular wage report. Would it be acceptable if we submitted the third party sick pay information separately?

A4.

If you are increasing wage amounts previously reported, you can submit separate W-2s showing the sick pay amounts. If you wish, you may file these as paper reports if less than 250 reports, under cover of a Form W-3 transmittal sheet instead of on magnetic media. You must make sure not to repeat any money amounts that were on the original W-2. If you are decreasing amounts previously reported, you must submit W-2c's. If you have 250 or more of these “adjustments”, you must include them on your magnetic media report.

Q5.

Our firm filed on magnetic media and we have now discovered that some reports had m. What can we do to correct those reports ?

A5.

Corrections can be made on paper W-2c's or on magnetic media using the W-2c format. SSA prefers that large numbers of corrections be made on magnetic media. If you decide to make the corrections on paper, you must use the W-2c form along with the W-3c transmittal sheet and forward them to SSA's Wilkes Barre Direct Operations Center at the address shown on Form W-3c's. You can order forms W-2c and W-3c from the IRS by calling 1-800-829-3676.

If you decide to make the correction on magnetic media, you must use the special magnetic media W-2c format which can be obtained from the magnetic media coordinator for your State. See your TIB-4 “Magnetic Media Reporting” booklet SSA sent you for a listing of these coordinators.

Q6.

I have never filed W-2's on magnetic media before. I don't know who to talk to about gettingsoftware or programming my computer for this function. Any suggestions?

A6.

You should first request SSA's Publication TIB-4, “Magnetic Media Reporting” , to see what requirements your magnetic media reports must meet. You can get the TIB-4 by calling 410-965-4241.

   

There are many commercial software vendors who produce programs to create W-2 reports on magnetic media. Vendors are listed in the telephone directory under “Computer Software and Services”. Your SSA regional magnetic media coordinator can provide a copy of a vendor list which IRS has produced. A list of these coordinators is provided in the TIB-4 booklet. Neither SSA nor IRS endorses any specific vendor.

Q7.

Is it possible to file W-2 information with SSA through electronic data transmissionusing telephone lines?

A7.

SSA is testing such transmissions with selected employer but is not currently providing this service to other employers. We are, however, hoping to offer such electronic data transmission facilities to additional employers in the future.

Q8.

Our original magnetic data file which was filed timely was returned by SSA as unprocessable along with a notice of error and a number to call for assistance. Will we be subject to a late penalty since our report was unprocessable?

A8.

If you resubmit the file for processing within 45 days of notice you received, you will not be subject to an IRS penalty.

Q9.

How can I get more information about magnetic media filing?

A9.

SSA publication TIB-4 contains detailed reporting specifications on magnetic media filing. If you need a copy of this publication, we will send you one. If you need more information than provided in TIB-4, you may contact the Regional Magnetic Media Coordinator (Wage Reporting Specialist) listed in Appendix A of that publication. If you have access to a computer and a modem, you may refer to the TIB-4 by calling SSA's electronic bulletin board on 1-410-965-1133.


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RM 01105.015 - Answers to Typical Employer Wage Reporting Questions - 05/15/2017
Batch run: 05/15/2017
Rev:05/15/2017