Program Operations Manual System (POMS)
TN 8 (08-84)
RM 02031.008 Investigate Exact Duplicate Items Under Exception Employer Identification Numbers—1865 (DEO-ERB)
Exact duplicate original items under exception Employer Identification Numbers (EIN) are listed on the Duplicate Posted Items Listing. These are employers known to file multiple forms W-2; usually unions reporting bonus and /or vacation payments.
Following is a EIN list for employers known to file multiple statements. Numbers may be added or deleted as new information becomes available.
The purpose of reviewing these is to determine if duplicate reports have been filed in error.
Take no action if there are many duplicate items and only a single report is reflected.
If there are only a few items, investigate to ensure multiple forms W-2 are listed.
Take the appropriate action if items were processed twice in error.
If the duplicate items are from two reports, determine if a duplicate report has been filed.
If a duplicate report has been filed, take action to cancel the duplicate report.
The second report is a segment of the first, take no action.
The second report is for another year, take corrective action to correct the processing error.
Annotate listing according to finding.
If the second report contains only a few items, check the items to determine if they are corrected forms W-2.
Take no action if they are original items. Annotate listing accordingly.
Report or items are noted corrected, obtain ERF printouts.
There are other original postings.
Cancel the original items if there is a corrected form W-2 for each original form W-2.
Consider the corrected item supplemental if there is not a matching corrected form W-2 for each original form W-2.
Consider the item supplemental if the intent of the corrected form W-2 can not be determined.
Annotate listing according to the findings.
There are no other original postings.
Cancel the original posting.
Items are reinstatements from previous processing year.
Check previous years listing or Flag Card for previous action taken.
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RM 02031.008 - Investigate Exact Duplicate Items Under Exception Employer Identification Numbers--1865 (DEO-ERB) - 09/25/1996
Batch run: 01/27/2009