TN 1 (07-92)

RM 02021.005 Description of the RCL/REL Microfilms

A. Introduction

This section describes the various fields of the RCL/REL microfilms.

B. Glossary of terms

TermMeaning
EINEmployer Identification Number
FICAFederal Insurance Contribution Act
J.V.Journal Voucher (deleted from processing)
RCLReport Card List
RELReport Employer List
SSNSocial Security Number
T.Y.Tax Year

C. Description of RCL/REL Fields

The following chart identifies each field of the RCL/REL and describes the information it contains. The Field Number is the number of the field in the RCL /REL exhibits. The REL contains annual and some quarterly information. Check the RCL columns for interpretation of quarterly report information.

Field Name & NumberType of MicrofilmContains...

   1
Employer Identification Number

RCL/REL

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.

   2
Reporting Period

RCL/REL

a two or four-digit number. Two digits only equals the tax year Four digits equals the quarter and the tax year.

  • 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

   3
Establishment, PRU or Sequence Number

RCL/REL

a four-digit number used for employer identification purposes.

   4
Type of Report

RCL

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)

   4
Type of Report

REL

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.)

   5
Unit

RCL

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

   5
Microfilm Reference

REL

an eleven-digit number used to control wage or paper adjustment reports. See codes at the end of this subsection.

   or

   

Master Block,

 

a four-digit number used for control purposes.

First position identifies the type of work. For example

5 = State and local

9 = Adjustments

Unit

 

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

   and
Accounting Quarter

 

a two digit number to identify the accounting quarter of the orginal report.

1st = year

2nd = quarter

  • 1st qtr = 3

    2nd qtr = 6

    3rd qtr = 9

    4th qtr = 2

   or
General
Earnings
Record Modification (GERM) Employer Control Number (ECN)

 

 

 

POSITION 1 - GERM Record

  • Indicator ———— G

   5
General
Earnings
Record
Modification
(GERM)
Employer
Control
Number (ECN)

 

 

 

REL

 

 

 

 

 

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.

   6
Master Block

RCL

a four-digit number used for control purposes.

   6
Type of
Employment

 

REL

 

an alpha code.

Code

Meaning

A  

Agriculture, FICA

C  

Combined State/local Agriculture and Limitation of Liability

H  

Household, FICA

K  

Combined Medicare Qualified Government Employee (MQGE) and FICA Tax Rate

L  

State and local, FICA with Limited Liability

M  

Military, FICA

N  

Non-FICA

P  

Pension, Non-FICA

Q  

MQGE

R  

Railroad, Non-FICA

S  

State, FICA

T  

Tips, FICA

W  

Wages, FICA

Z  

EXCESS Medicare wages (i.e., the difference between FICA and Medicare amounts)

   7
Type of Employment

RCL

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

   7
Total Wages/Tips or X-Reference EIN

REL

verified Social Security (S.S.) wages processed, S.S. tips or a cross-reference EIN.

   8
Total Wages/Tips or X-Reference

RCL

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.

   8
Number of Employees or Miscellaneous Record Info.

REL

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.

   9
Number of Employees

RCL

a six-position alphanumeric field.

  1. Positions zoned A-I for 1-9 and o for 0 are interpreted as follows:

    • Units position indicates no employer total.

    • Ten-thousands position indicates grand total error, no correspondence prepared.

  2. Positions zoned J-R for 1-9 and o for 0 are interpreted as follows:

    • Units position indicates an out-of-balance condition

    • Tens position indicates an establishment report.

    • 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

    • Hundreds position indicates a split block.

    • Ten-thousands position indicates correspondence was prepared.

  3. The following codes may also be found in this field.

  

Position Code

Means

  

Units
-

Out of Balance Under Tolerance

  

Tens
-

Establishment report

  

Hundreds
-

Split Block

  

Thousands
-

Grand Total Error No Correspondence

  

Ten Thousands
-

Correspondence

  

Hundred
Thousands
-

Correspondence Pending

   9
J.V. Code

REL

an alphabetic code defined as follows:

 
  

TY
Code

Meaning

  

78-79
D  

Exact duplicate

  

 
I  

Missing/Impossible EIN

  

 
L  

Multiple entries in all FICA wage fields

  

 
M  

Mutiple entries in all FICA tip fields

  

 
N  

Multiple entries in both wage and tip fields

  

 
R  

Reported totals in W-3 but no totals on W-2s/W-2Ps

  

 
X  

Miscellaneous

  

 
Z  

Wages, tips and FICA tax deleted

  

80-ON
D  

Exact duplicate

  

 
E  

EIN problem

  

 
F  

Forms W-2 and W-2P mixed in same report

  

 
G  

Report not completely deleted by keyers

  

 
L  

Late filers

  

 
M  

Microfilm problems

  

 
N  

Report on film but not on EALARD

  

 
O  

Report on EALARD but not on film

  

 
S  

Kinds of reports mixed within the same range

  

 
X  

Miscellaneous

  

 
Z  

Wages, tips and FICA tax deleted

   10
Miscellaneous

RCL

Code

Definition

Blank

Regular Report

2  

Supplemental Report

NCN

No Correction Necessary

EXD

Exact Duplicate

WEI

Wrong Employer Identification Number

PD 

Partial Duplicate

LST

Lost Report

NCP

Incorrect Period

746

SSA-746

NTR

Non-taxable (IRD 69 only)

XRF

SSA-7023

I  

Generated from 2889 finder card for use in ERAIR

TST

Schedule Transferred to State Operations Branch

RTC

Returned to IRS (or State Operations for M.B. 9600)

BLK

Blanket Adjustment

BRP

Barred Period (941-c)

INF

Informational (941-c)

RS

Removed for Scouting

RMB

Removed for Division of Earnings Systems

T66

Transferred to Unit 66

TEO

Transferred to Schedule A Block

TAG

Transferred to Annual AG (9000 M.B. Series)

TQT

Transferred to Quarterly (9000 M.B. Series)

MSP

Miscellaneous Item Deemed Supplemental

ADJ

Remainder of 9000 M.B. Series

  10
Problem Code

REL

Contains an alphabetic code defined as follows:

Code

Meaning

A  

Medicare wages adjusted based on FICA and/or Total Wages/Tips,

B  

"Type of Report' was changed from FICA to Medicare

C  

Combination of problem

D  

Duplicate forms deleted

E  

Keying error

F  

Family employment items deleted

G  

SSA generated FICA wages or tips

K  

Process apparent dupe report (deemed non-dupe)

L  

Apparent missing forms

M  

Over-max wages or tips

N  

Grand total error over the tolerance

O  

Establishment optional method

P  

Illegible forms

Q  

W-3 record but no W-2 records

R  

Grand total error within tolerance

S  

Split report

T  

'Type Report' was changed from Medicare to FICA

U  

SSA genrated medicare wages based on Total Wages/Tips

V  

J.V. W-3 record

X  

SSA corrected name

Blank

No error

   11
Accounting
Quarter

RCL

the accounting quarter of the original report.

   11
Type of W-3

REL

An alphabetic code defined as follows:

Code

Meaning

A  

Adjustment

D  

Dummy W-3 (current yr)

E  

Employer Filed W-3

J  

Dummy W-3 RECON

H  

Employer W-3 RECON

O  

Optional Establishment Reporting (Dummy W-3 Prepared)

Q   

Dummy W-3 (Delinquent)

R   

Employer Filed W-3 (Delinquent)

S   

Split Report (Dummy W-3 Prepared)

U   

Unallocated FICA Wages

V   

Unallocated FICA Wages from, Reconciliation- Employer cannot supply earnings

W   

Unallocated FICA Wages from Reconciliation- No reply from Employer

D. Definitions

Microfilm Reference Number is an 11-digit number to control wage and adjustment reports.

1. Wage Report Example

8001160001 = 8 Current tax year available for processing

 

 001 Julian date
16Camera number
01-84 =paper reports
85-99 =mag media reports
20 =annual processing discrepant (ADP) report Baltimore
0001Sequence Number

2. Adjustment Report Example

14007000001 = 1 Processing year

 

     400 Block number

 

     70 Unit number (See *)

 

     00001 Sequence number

*Unit No.ScheduleAdjustment action 1978-1988
01-054668IRS audit adjustment for 1978 and later
06-10SSA-6044Itemized internal adjustment (routine)
11-14SSA-6044 with correspondenceItemized internal adjustment to conform to the intent of IRS or employer correspondence
15SSA-6044Cancellation of Form 4668-U3
16SSA-6044Itemized impossible period adj.
21-25SSA-7010-U5SSA evidence postings
26-29SSA-6598Manual offset to SSA-7010
31-35SSA-746PC determination of earnings
40-44Schedule USelf reported tips
45-49885EReport of employee wages not previously reported
63SSA-6043Blanket impossible period correction
66SSA-6043Blanket period Correction
68SSA-6043Blanket wage/tip reversals
70-72SSA-6043Blanket cancellation of earnings report
73-75SSA-6043Blanket restoration

REAP ADJUSTMENTS 1989 ON

06-08SSA-4130Itemized increase
09-11SSA-4130Itemized decrease
12-14SSA-4130Itemized mixed
21-22SSA-7010-U5Zero to money
23-24SSA-7010-U5Money to zero
25SSA-7010-U5Money to money or mixed
50SSA-3592Self-Employment increase
51SSA-3592Self-Employment decrease
52SSA-7000-U5Self-Employment increase
53SSA-7000-U5Self-Employment decrease
54SSA-7000-U5Self-Employment mixed

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0102021005
RM 02021.005 - Description of the RCL/REL Microfilms - 02/04/2013
Batch run: 02/04/2013
Rev:02/04/2013