TN 8 (08-84)

RM 02031.005 Investigate Possible Duplicate Posted Items (DEO-ERB)

  1. The Duplicate Posted Items List contains duplicate wage items that are identified but not electronically offset due to their questionable nature. The following types of duplicates are identified and listed out for investigation and possible correction.

    1. Exact Duplicate Wage and Tip Items - These are cases where equal wage and tip amounts are processed to our records under the same EIN and year (Corrected W-2 wages and tips are not matched to each other).

    2. Exact Duplicate Items Under Exception Employer Identification Numbers - These are cases where an employer files multiple forms W-2 to report annual earnings and in many cases for the same amount. These usually involve unions reporting vacation and/or bonus pay on a semiannual basis.

    3. Partial Duplicate Corrected Forms W-2 - These are cases where the employer has filed multiple corrected forms W-2 for different amounts. Investigation is required to determine the latest one filed and its intent before taking any corrective action.

  2. The listing will be used as a work copy to investigate the cases listed in accordance with the instructions in RM 02031.005 thru RM 02031.007.

  3. The listing is in the same format as the Offset Duplicate Posted Items list. See RM 02031.004.

  4. Annotate the listing as to the finding or action taken. Some of possible findings or actions are as follows:

    1. Items to be canceled.

    2. Report to be canceled.

    3. No action necessary.

    4. Previously corrected.

    5. Notify State Reconciliation and Adjustments Branch of findings.

  5. Use the Duplicate Wage Employer Report Information List to review the related processed employer report information. If the information is not listed, scout the REL microfilm to obtain the information.

  6. Investigate each category of non-offset duplicate items in accordance with the designated section within this subchapter.

To Link to this section - Use this URL:
RM 02031.005 - Investigate Possible Duplicate Posted Items (DEO-ERB) - 02/04/2013
Batch run: 02/04/2013