TN 8 (08-84)

RM 02031.007 Investigate Partial Duplicate Corrected Forms W-2-1865 (DEO-ERB)

  1. Partial duplicate corrected forms W-2 are listed on the Duplicate Posted Items List. These are cases where multiple corrected wages or tips were reported for different amounts.

  2. The report(s) being investigated may contain exact duplicate (EXD) corrected items as well as partial duplicate items.

    1. EXD corrected items will be listed on the Offset Duplicate Posted Items List.

    2. Items in suspense will list out when reinstated.

    3. Work only those items listed.

  3. Unless there is an apparent reason (such as the items being supplemental, reflecting zero wages, or being obviously incorrect or questionable), the latest dated corrected forms W-2 will in most instances be considered the correct ones.

  4. General examination and correction of multiple corrected forms W-2.

    1. Compare the employer report information and listed wage item data to determine the relationship.

      1. All or several items involved.

      2. Number of corrected reports, etc.

    2. Obtain either the microfilm or microprints of the corrected forms W-2 if needed to make a determination.

      1. The form W-3 will usually show the date of preparation and report totals.

      2. The forms W-3 or W-2 may indicate the reason for correction.

    3. Obtain an ERF printout, or several, if needed to determine the earnings as posted or pattern of reporting.

      1. Examine the original and any previous corrected postings.

      2. Examine all internal adjustments and automated offset postings.

  5. Using the related information, examine each case to determine the intent of the multiple corrected forms W-2 and corrective action required if any.

    1. It is found that the corrected forms W-2 are supplemental.

      1. Some of the indications are:

        1. Annotated as Supplemental.

        2. Earnings made in different states.

        3. Different establishments.

        4. Matching multiple original postings found.

      2. Annotate listing “Multi-Filer” and take no further action.

    2. One of the corrected forms W-2 is for zero wages.

      1. Many corrected forms W-2 are intended to correct other than FICA wages and, therefore, the FICA wage field was left blank. This blank wage field is subsequently zero filled and a corrected “zero” amount is posted and all original FICA earnings posted are offset in error.

      2. Many of these original items offset in error were reprocessed as a corrected items to re-establish the original earnings and will, therefore, be identified as a partial duplicated corrected item.

      3. If the duplicate corrected forms W-2 were to re-establish the original earnings, then:

        1. No action is required.

        2. Annotate listing “NAN”

      4. If the second corrected form W-2 was to correct the FICA earnings and is the amount now posted, then:

        1. No action is required.

        2. Annotate listing “NAN”.

      5. If the second corrected form W-2 was for other than correcting the original form W-2; i.e., third party sick pay, supplemental, etc., then:

        1. Prepare adjustment to establish the correct wages.

        2. Annotate the listing “Adjustment Prepared”.

      6. If the intent of the second corrected form W-2 is not to re-establish the wages, then:

        1. Consider the case unresolved.

        2. Prepare an unresolved Flag Card for forwarding to the State Reconciliation and Adjustments Branch

        3. Annotate listing “Unresolved”.

      7. Work any other condition found according to the findings.

    3. If it is determined that one of the corrected forms W-2 supersedes the other corrected form W-2, then:

      1. Determine which one is to be canceled.

        1. One has a later preparation date.

        2. One was processed in a later year and no preparation dates are shown.

        3. There is an explanation on one of the forms.

      2. Check the ERF printout to determine the wages posted.

      3. If the correct wages are posted, then:

        1. Take no action.

        2. Annotate listing “NAN”.

      4. If the correct wages are not posted, then:

        1. Prepare the necessary adjustments.

        2. Annotate listing “Adjustment prepared”.

      5. If one of the forms W-3 has a later preparation date, then:

        1. Cancel the duplicate corrected forms W-2 from the earliest report.

        2. Annotate listing and prepare Flag Card form SSA-4240.

      6. If only one or neither form W-3 is dated but one was processed in a prior year, then:

        1. Cancel the duplicate corrected forms W-2 processed in the prior year.

        2. Annotate listing and prepare Flag Card form SSA-4240.