RCOR is an automated system that enables OEO 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, OEO personnel can use the REAP Forms SSA-4130
(Interoffice Itemized Adjustments) or SSA-4132 (Interoffice Blanket Adjustments) to
make the adjustment. The adjustments post to the Earnings Suspense File (ESF) or the
MEF. OEO cannot use REAP adjustments to adjust self-employment or to reinstate a suspense