Basic (11-81)

RM 02212.007 Exceptions Which Affect Offsets (DEO-ERB) 5955

  1. A. 

    When preparing offsets for evidence postings, follow the instructions for the specific exceptions listed below if the conditions are present.

  2. B. 

    Additional evidence items (for the same employer) are located which affect the evidence items being investigated.

    1. 1. 

      Scout the additional items.

    2. 2. 

      If a superseding form SSA-7010-U5 is involved, handle as in a. or b. below, as appropriate.

      1. a. 

        Where the earnings record agrees with column 11(e) of the superseding form SSA-7010-U5, take no adjustment action.

      2. b. 

        Where the earnings record does not agree with column 11(e) of the superseding form SSA-7010-U5, prepare a form SSA-6598 to adjust the earnings record.

    3. 3. 

      If a form SSA-6598 is involved, handle as in a. or b. below, as appropriate.

      1. a. 

        Where the earnings record is correct, take no adjustment action.

      2. b. 

        Where the earnings record is not correct, forward complete scouting with an explanation of the problem, under cover of a route slip referring to this section of procedure, to RACB.

  3. C. 

    Multiple regular wage items are involved.

    1. 1. 

      Scout to determine whether or not the second wage report is a duplication or a supplement to the original report, and handle as follows:

      1. a. 

        If the additional wage report is a duplication, check the employer correspondence folder and ERB's flag card files for pending correction of the duplicate report condition. If a correction is in process, prepare a form SSA-6598 considering only the remaining regular item when applying the rules in RM 02212.006. If a correction is not in process, handle in accordance with the instructions in b. below.

      2. b. 

        Obtain copies of the first page of each report and, if different, a copy of each page that shows the employee involved in the offset investigation.

      3. c. 

        If the additional wage report is supplemental or is a correction, prepare a form SSA-6598 using the total of the regular items when applying the rules shown in RM 02212.006.

    2. 2. 

      Forward all material, information from the listing, scouting information, and copies of the wage report pages to RACB if there is a problem concerning the reports. Enter “offset investigation” in the remarks portion of the route slip. Include a brief explanation, i.e., “Possible duplicate wage reports.”

  4. D. 

    The period shown for the item being investigated was “lag” when the form SSA-7010-U5 was processed. Prepare a form SSA-6598 to adjust the earnings record to agree with the amount shown in column 11(e) of the form SSA-7010-U5.

  5. E. 

    Multiple periods are involved (same employee and employer). Use the total wages of all periods that partially matched as the basis for a decision as to which group (regular or evidence) of items to offset.

  6. F. 

    Over maximum for a specific employer was incorrectly established, and the employer reported maximum. Prepare a form SSA-6598 to offset the evidence postings. The maximum amounts are as follows:

Years Maximum Amount
1937 through 1950 $ 3,000
1951 through 1954 3,600
1955 through 1958 4,200
1959 through 1965 4,800
1966 through 1967 6,600
1968 through 1971 7,800
1972 9,000
1973 10,800
1974 13,200
1975 14,100
1976 15,300
1977 16,500
1978 17,700
1979 22,900
1980 25,900
1981 29,700
  1. G. 

    Evidence postings were established on the basis of a form W-2. The quarterly evidence amount(s) does not agree with the quarterly reported amount(s).

    1. 1. 

      Determine from block 13 of the form SSA-7010-U5, the total FICA wages for the year.

    2. 2. 

      Offset the evidence postings when the total of the reported earnings for the year equals the total of the evidence postings.

      Examples:

Period Evidence Postings Reported Earnings
3/75 $ 1,555.00 $1,655.00
6/75 1,555.00 1,820.00
9/75 1,555.00 1,985.00
12/75 1,555.00 760.00
$6,220.00 $6,220.00
3/75 $ 3,300.00 $ 4,200.00
6/75 3,300.00 4,400.00
9/75 3,300.00 4,600.00
12/75 3,300.00
$13,200.00 $13,200.00

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0102212007
RM 02212.007 - Exceptions Which Affect Offsets (DEO-ERB) 5955 - 09/28/1994
Batch run: 12/27/2017
Rev:09/28/1994