ICOR is the earnings system that enables Field Office (FO), Program Service Center (PSC), Teleservice Center (TSC) and the Earnings Operations (EO) personnel to correct an individual number holders (NH) Master Earnings File (MEF) record. To understand how it works to correct an earnings detail(s), see MSOM EM 019.002.

RCOR is an automated system that enables EO personnel to process employer adjustment to the Master Earnings File (MEF) and the Suspense File for tax years 1978 and later. To understand how RCOR works to correct an employer (entire or partial) report, see MSOM EM 033.001.

When the electronic correction tools, ICOR and RCOR, does not allow an adjustment to an individual or employer record, EO personnel can use the electronic REAP Form SSA-4130 (Interoffice Itemized Adjustments) within the Earnings Case Management System (ECMS) to make the adjustment. The adjustments post to the Earnings Suspense File (ESF) or the MEF. EO cannot use REAP adjustments to adjust self-employment or to reinstate a suspense item

Electronic Form SSA-4130 enables EO personnel to correct wages, tips or Medicare amounts previously reported on a Form W-2. This form corrects earnings records on an individual basis in the earnings suspense file. It may adjust one or more individual earnings items.