TN 14 (07-89)
RM 02007.007 How to Process Forms 6494
The action taken will depend upon the Correction Code used.
Before you can make a decision about processing the form, you need to know what the code conditions are and what each of them means. A brief explanation of each code is printed in part C of the form.
Use this procedure to process Forms 6494.
B. Procedure - Code 1
Review “Remark” block; is reason for cancellation:
Individual reported self-employment?
Employed by a covered State and Local entity?
Exact duplicate of previously reported amount?
If no, return the form to IRS via Form SSA-4372: check block 1, line through 2nd sentence and add “remark not acceptable” or similar.
If yes, prepare Form SSA-4132 per RM 02006.000 ff.
Create a DECS record.
C. Procedure - Code 2
Scout the Report - Employer List (REL); does the Employer Identification Number (EIN) already appear for the correct year?
If no, see step 2.
If yes, see step 3.
Prepare Form SSA-4132 to correct period.
Secure microfilms of each report shown and compare them.
If exact duplicates, see Code 1, Step 1, above regarding preparation of SSA-4132.
If not, see Code 3, Step 2, below.
D. Procedure - Code 3
Scout the REL under the correct EIN; is an entry found?
If no, go to step 2, below.
If yes, go to step 3, below.
Prepare and process Form SSA-7023 per RM 02263.001.
Scout the REL under the incorrect EIN; is there an entry?
If no, annotate the 6494 “NR” and forward to OPR.
If yes, secure microfilms and see Step 4, below.
Compare microfilmed data for both reports
If same employer, see code 2 Step 3, above
If different employers, verify EINS and make any necessary corrections.
E. Procedure - Code 4
Review reason for cancellation; is the reason given:
self employed individual?
one person on all three W-2 forms on the page?
“Void” or “Intermediate” forms processed?
If yes, prepare Form SSA-4130.
If no, return form to IRS via Form SSA-4372; check block 1.
F. Procedure - Code 5
For entire reports, scout the REL for “B” or “G” in the amended indicator column
If no, prepare SSA-4561 and forward for processing; see step 3, below
If yes, refer all materials to OPR
For individual forms W-2, scout earnings records
If both forms were actually processed as originals prepare Form SSA-4130 to cancel first original.
If one form was actually processed as a corrected W-2, destroy the Form 6494.
For initial transmittals of corrected forms W-2, cover with Form SSA-4561 marked “Corrected” and forward.
G. Procedure - Code 6
Review form for explanation; is specific and verifiable reason given?
If no, return to IRS via SSA-4372. - Check box 6 and show, “explanation not in support of code” , or similar.
If yes, scout all SSA records and make corrections.
H. Procedure - Code 7
Scout the REL; have both reports been processed?
Check box 6 and show “supplemental (or initial) report not received” or similar.
Were reports processed as “original” and “Corrected” ?
Secure microfilm of processed reports
Were all original amounts corrected?
If no, prepare Form SSA-4130 for each item that was corrected.
If yes, use Form SSA-4132 to reprocess entire report.
For initial transmittals of supplemental forms W-2, cover with Form SSA-4561 and forward for processing; see code 5, step 3, above.
I. Procedure - Code 8
Scout the REL -has a report been processed?
If yes, destroy Form SSA-6494.
If no, forward reports via SSA-4561 for processing; see code 5, step 3 above.
Secure microfilm and compare data - is the recent submittal a supplement (i.e. different individuals)?
If yes, forward reports via SSA-4561 for processing.
If no, refer materials to OPR.
J. Procedure - Code 9
Examine forms W-2; is an amount shown in FICA Tips block?
Where “Corrected” forms W-2 are being submitted, process under cover of Form SSA-4561; see code 5 step 3 above.
Where microprints are submitted
Create a DECS record when Forms SSA-4132 or SSA-4130 are prepared.
How to Use Form SSA-7023, RM 02263.001
Processing to DECS, OCRO memorandum dated August 22, 1988