Basic (03-12)

RM 02032.066 Process for W-2c Alert Code 4

A. Previously reported money discrepancies

This alert generates when the Employer Identification Number (EIN) and report year on the W-2c matches the Master Earnings File (MEF), but the wage amounts do not match. The system does a comparison between the “previously reported money” column and the original reported W-2 amount. The wages displayed on the Detailed Earnings Query Response (DEQR) from the original W-2 posting and the MEF money is offset showing the correct amounts.


An employer submitted multiple W-2s and when added together, the W-2s could equal the “Previously Reported” amount shown on the W-2c.


Perform an analysis of the available evidence and obtain additional evidence as necessary to determine if the automated action to offset all prior postings was correct. Prepare an internal adjustment to make the earnings for the EIN/Year correct.

B. Procedure for Alert Code 4

Use the following instructions to process an Alert Code 4:

  1. 1. 

    Access an Employer Report Query (ERQY) for the EINs shown to obtain an Employer Report Query Response (ERQR).

  2. 2. 

    Access a Detailed Earnings Query (DEQY) for the Social Security Number (SSN) to obtain a Detailed Earnings Query Response (DEQR).

  3. 3. 

    Obtain microfilm (online retrieval system) for the original W-2s and W-2c to compare the “Previously Reported” amount on the W-2s to the “Previously Reported” amount on the W-2c.

  4. 4. 

    Analyze the DEQR and ERQR to determine if the earnings record is correct.



Earnings record is incorrect and involves SSA keying errors

  • Make the necessary correction via Item Correction (ICOR).

  • Document the supporting statement in ICOR on Worksheet Remarks (ERMK) screen.

  • Annotate listing and release.

Earnings record is incorrect and SSA keying errors are not involved

  • Obtain microprints of W-2, W-3c, and W-2c.

  • Contact employer via telephone, follow the instructions in RM 02032.075.

  • Document the response in ICOR on Report of Contact (EROC) screen.

  • Adjust the earnings using the information provided by employer.

  • Annotate listing and release.

Earnings record is correct


  • No action is necessary (NAN) for the specific SSN.

  • Annotate listing and release.

Tax year is in EM 1.5

Input a report of contact to document the action.

To Link to this section - Use this URL:
RM 02032.066 - Process for W-2c Alert Code 4 - 03/26/2012
Batch run: 11/15/2016