RM 02007.003 Receive and Control Forms 6494

A. Introduction

Internal Revenue Service (IRS) uses Form 6494 to notify SSA of errors on processed annual wage reports. IRS codes the form to indicate what action is needed.

IRS forwards the forms to SSA after they have reconciled annual wage data to processed tax data.

B. Procedure

Use this procedure to screen forms submitted by IRS.

Step	Action
1	Compare each form to SSA's records; has corrective action already been taken? • If yes,destroy the Form 6494. • If no,proceed
2	Review forms coded 1, 2, 5 or 9; are microprints required and attached? • If no,request them per RM 02007.000. • If yes,proceed.
3	Decide if form is properly coded; is there a single code number shown in part C, column d? • If no code is shown, see step 4. • If multiple codes are shown, see step 5. • If an incorrect code is shown, circle it and show the correct code. – Return a copy of the form 6494 to IRS via Form SSA-4372; check block 7.
4	Complete incomplete forms; can a code be determined based on information shown in the “Remark” block? • If yes,enter a code. • If no,return form to IRS via a Form SSA-4372; check block 7.
5	Create individual forms from forms with multiple codes; can each code entered by IRS be related to information in “Remark” block? • If yes,photocopy original to create individual forms; circle incorrect code as in step 3, above. • If no,return form to IRS via Form SSA-4372. - check block 6 and make notation, “Multiple codes - unable to relate codes to Remark”, or similar.

C. Reference

See RM 02007.005 for an exhibit of Form SSA-4372

See RM 02007.007 for disposition of attached forms W-2.

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0102007003

RM 02007.003 - Receive and Control Forms 6494 - 12/20/1989
Batch run: 08/16/2016
Rev:12/20/1989

Social Security

Program Operations Manual System (POMS)

RM 02007.003 Receive and Control Forms 6494

A. Introduction

B. Procedure

C. Reference