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1
Employer Identification Number
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RCL/REL
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a nine-digit number. The first two digits represent the Internal Revenue District.
A 69 number in the first two positions means a State and local employer.
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2
Reporting Period
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RCL/REL
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a two or four-digit number. Two digits only equals the tax year Four digits equals
the quarter and the tax year.
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EXAMPLES
85 = 1985
7503 = 1st QTR (or March) of
0375 1975
7506 = 2nd QTR (or June) of
0675 1975
7509 = 3rd QTR (or Sept) of
0975 1975
7512 = 4th QTR (or Dec) of
1275 1975
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3
Establishment, PRU or Sequence Number
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RCL/REL
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a four-digit number used for employer identification purposes.
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4
Type of Report
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RCL
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an alphanumeric code.
0 = Regular FICA Report
2 = Supplemental Report
3 = No Correction Necessary
5 = Exact Duplicate
6 = Wrong EIN
7 = Partial Duplicate
8 = Lost Report
9 = Incorrect Period
0 (Minus Zero) = Transferred to State
F = SSA-746
G = Non-Taxable (IRD 69 only)
H = Cross-Reference of EIN
J = Returned to IRS (or State for Master Block 9600)
K = Blanket Adjustment
L = Barred Period (941-c)
M = Informational (941-c)
N = Removed for Scouting
O = Removed for Earnings Reports Systems Branch
P = Transferred to Unit 66
Q = Transferred to Schedule A Block
R = Transferred to Ag (9000 MB series) or from Ag
S = Deemed Supplemental
Blank = All Other Adjustments (9000 MB Series)
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4
Type of Report
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REL
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an alphanumeric code
Blank = Original
A = Annual Adjustment
B = Original and Payer Corrected
G = Payer Corrected (corrected W-2 or W-2c)
M = Quarterly or mixed without a period
Q = Quarterly or mixed with period
S = SSA Corrected (annual adj.)
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5
Unit
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RCL
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a two-digit number used with a master block number for control purposes. Except for
9000 MB
01-25 = 1st quarter
26-49 = 2nd quarter
50-74 = 3rd quarter
75-99 = 4th quarter
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5
Microfilm Reference
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REL
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an eleven-digit number used to control wage or paper adjustment reports. See codes
at the end of this subsection.
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or
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Master Block,
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a four-digit number used for control purposes.
First position identifies the type of work. For example
5 = State and local
9 = Adjustments
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Unit
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a two-digit number used with a master block number for control purposes. Except for
9000 MB
01-25 = 1st quarter
26-49 = 2nd quarter
50-74 = 3rd quarter
75-99 = 4th quarter
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and
Accounting Quarter
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a two digit number to identify the accounting quarter of the orginal report.
1st = year
2nd = quarter
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1st qtr = 3
2nd qtr = 6
3rd qtr = 9
4th qtr = 2
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or
General
Earnings
Record Modification (GERM) Employer Control Number (ECN)
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POSITION 1 - GERM Record
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5
General
Earnings
Record
Modification
(GERM)
Employer
Control
Number (ECN)
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REL
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POSITION 2 - Basis for Change—
A = W2 record
B = W2c record
C = SSA records
D = Court order
E = Employer statement
F = Certified from employer record
G = IRS copy of tax return
H = IRS matching operation
I = Preferred secondary evidence
J = Other secondary evidence
K = IRS individual audit
L = Disclaimer
M = Earnings after death investigation
N = DHS voluntary deportation
O = DHS involuntary deportation
POSITION 3 - Type of Action—
A = Add earnings record
C = Change earnings record
D = Delete earnings record
M = Move earnings to another SSN
S = Move earnings to suspense
POSITION 4 - Type of Action Change———
A = Multiple corrections
E = EIN correction
L = LOAC correction (location and/or action code)
M = Earnings correction
P = Period correction
T = Employment code correction
POSITION 5&6 - Reference to related tax year for Period Correction
“XX” if not applicable.
POSITION 7 - "X" open
POSITION 8 thru 11- Sequence Number—-
Last 4 positions of sequence number propagated from detailed earnings items adjusted.
All zeros if add item.
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6
Master Block
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RCL
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a four-digit number used for control purposes.
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6
Type of
Employment
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REL
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an alpha code.
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Code
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Meaning
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A
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Agriculture, FICA
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C
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Combined State/local Agriculture and Limitation of Liability
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H
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Household, FICA
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K
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Combined Medicare Qualified Government Employee (MQGE) and FICA Tax Rate
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L
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State and local, FICA with Limited Liability
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M
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Military, FICA
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N
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Non-FICA
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P
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Pension, Non-FICA
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Q
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MQGE
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R
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Railroad, Non-FICA
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S
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State, FICA
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T
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Tips, FICA
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W
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Wages, FICA
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Z
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EXCESS Medicare wages (i.e., the difference between FICA and Medicare amounts)
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7
Type of Employment
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RCL
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a one-position alpha code.
A = Agriculture
F = Federal
H = Household
L = State and local, FICA with Limited Liability (IRD 69 only)
N = Non-profit (FICA)
T = Tips
Blank = Regular FICA
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7
Total Wages/Tips or X-Reference EIN
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REL
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verified Social Security (S.S.) wages processed, S.S. tips or a cross-reference EIN.
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8
Total Wages/Tips or X-Reference
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RCL
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a twelve-position field for the total wages, tips or X-Reference EIN.
NOTE: Units position zoned J-R for 1-9 and o for 0 indicates a decrease (credit) in money.
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8
Number of Employees or Miscellaneous Record Info.
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REL
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the number of employees if the field is numeric. The last position will be alphabetic
(or blank) for reports with FICA tax but no FICA wages or FICA tips.
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9
Number of Employees
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RCL
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a six-position alphanumeric field.
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a.
Positions zoned A-I for 1-9 and o for 0 are interpreted as follows:
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•
Units position indicates no employer total.
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•
Ten-thousands position indicates grand total error, no correspondence prepared.
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b.
Positions zoned J-R for 1-9 and o for 0 are interpreted as follows:
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•
Units position indicates an out-of-balance condition
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•
Tens position indicates an establishment report.
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•
Alpha in both tens and units positions indicates type of RTC error code.
See codes below.
IL = Illegible
BK = Breakdown
UC = Unemployment Compensation (State Page)
PE = Period
QU = Questionable
TA = Tax
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•
Hundreds position indicates a split block.
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•
Ten-thousands position indicates correspondence was prepared.
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c.
The following codes may also be found in this field.
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Position Code
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Means
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Units
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Out of Balance Under Tolerance
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Tens
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Establishment report
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Hundreds
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Split Block
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Thousands
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Grand Total Error No Correspondence
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Ten Thousands
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Correspondence
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Hundred
Thousands
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Correspondence Pending
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9
J.V. Code
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REL
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an alphabetic code defined as follows:
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TY
Code
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Meaning
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78-79
D
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Exact duplicate
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I
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Missing/Impossible EIN
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L
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Multiple entries in all FICA wage fields
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M
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Mutiple entries in all FICA tip fields
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N
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Multiple entries in both wage and tip fields
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R
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Reported totals in W-3 but no totals on W-2s/W-2Ps
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X
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Miscellaneous
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Z
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Wages, tips and FICA tax deleted
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80-ON
D
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Exact duplicate
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E
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EIN problem
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F
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Forms W-2 and W-2P mixed in same report
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G
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Report not completely deleted by keyers
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L
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Late filers
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M
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Microfilm problems
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N
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Report on film but not on EALARD
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O
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Report on EALARD but not on film
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S
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Kinds of reports mixed within the same range
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X
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Miscellaneous
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Z
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Wages, tips and FICA tax deleted
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10
Miscellaneous
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RCL
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Code
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Definition
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Blank
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Regular Report
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2
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Supplemental Report
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NCN
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No Correction Necessary
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EXD
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Exact Duplicate
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WEI
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Wrong Employer Identification Number
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PD
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Partial Duplicate
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LST
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Lost Report
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NCP
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Incorrect Period
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746
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SSA-746
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NTR
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Non-taxable (IRD 69 only)
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XRF
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SSA-7023
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I
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Generated from 2889 finder card for use in ERAIR
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TST
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Schedule Transferred to State Operations Branch
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RTC
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Returned to IRS (or State Operations for M.B. 9600)
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BLK
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Blanket Adjustment
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BRP
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Barred Period (941-c)
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INF
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Informational (941-c)
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RS
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Removed for Scouting
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RMB
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Removed for Division of Earnings Systems
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T66
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Transferred to Unit 66
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TEO
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Transferred to Schedule A Block
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TAG
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Transferred to Annual AG (9000 M.B. Series)
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TQT
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Transferred to Quarterly (9000 M.B. Series)
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MSP
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Miscellaneous Item Deemed Supplemental
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ADJ
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Remainder of 9000 M.B. Series
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10
Problem Code
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REL
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Contains an alphabetic code defined as follows:
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Code
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Meaning
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A
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Medicare wages adjusted based on FICA and/or Total Wages/Tips,
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B
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"Type of Report' was changed from FICA to Medicare
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C
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Combination of problem
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D
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Duplicate forms deleted
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E
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Keying error
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F
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Family employment items deleted
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G
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SSA generated FICA wages or tips
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K
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Process apparent dupe report (deemed non-dupe)
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L
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Apparent missing forms
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M
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Over-max wages or tips
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N
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Grand total error over the tolerance
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O
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Establishment optional method
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P
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Illegible forms
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Q
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W-3 record but no W-2 records
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R
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Grand total error within tolerance
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S
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Split report
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T
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'Type Report' was changed from Medicare to FICA
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U
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SSA genrated medicare wages based on Total Wages/Tips
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V
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J.V. W-3 record
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X
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SSA corrected name
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Blank
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No error
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11
Accounting
Quarter
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RCL
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the accounting quarter of the original report.
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11
Type of W-3
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REL
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An alphabetic code defined as follows:
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Code
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Meaning
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A
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Adjustment
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D
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Dummy W-3 (current yr)
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E
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Employer Filed W-3
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J
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Dummy W-3 RECON
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H
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Employer W-3 RECON
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O
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Optional Establishment Reporting (Dummy W-3 Prepared)
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Q
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Dummy W-3 (Delinquent)
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R
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Employer Filed W-3 (Delinquent)
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S
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Split Report (Dummy W-3 Prepared)
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U
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Unallocated FICA Wages
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V
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Unallocated FICA Wages from, Reconciliation- Employer cannot supply earnings
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W
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Unallocated FICA Wages from Reconciliation- No reply from Employer
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