TN 11 (09-87)

RM 03803.003 Interpreting Data on Form SSA-7009, Transcript of Earnings Record

  1. The columns appearing on the SSA-7009 and an explanation of the entries made in such columns are shown below.

    1. NAME

      The name(s) as it appears on the incoming correspondence. Additional names may also be entered during scouting.

    2. SOCIAL SECURITY NO.

      The SSN(S) as it appears on the incoming correspondence or located in scouting. The following notations may be entered during scouting:

      1. “INC” - The name on the SSA-7009 is different than the name on record for the SSN. The name on record will be transcribed onto the SSA-7009.

      2. “PXR” - Mulitple SSN's which were previously cross-referred.

      3. “XR” -Multiple SSN's not previously cross-referred.

    3. EMPLOYER OR SE IDENTIFICATION

      Will show one of the following:

      1. Regular EIN-two digit IRD number and seven digit serial number.

      2. Regular EIN plus one of the following:

        1. “A” -Agricultural Employer

        2. “F” -Federal Employer

        3. “H” -Household Employer

        4. “N” -Non-profit Employer

        5. “T” -Tip Wages

      3. SEI Item -IRD designation (2 digits) and the quarters of coverage pattern

    4. AMOUNTS REPORTED

      The amount of quarterly or annual earnings reported.

    5. PERIOD

      Either month and year ending a quarter, or the year for which the earnings were reported.

    6. ENTRY CODE

CodeExplanation
1Increase
2Decrease-adjustment
3Increase-adjustment
4Decrease-reinstatement
5Increase-reinstatement
6Decrease-evidence posting
7Increase-evidence posting

NOTE: Where no entry is shown, consider that the item is an entry 1 code. Request clarification if any doubt exists.

  1. MASTER BLOCK AND UNIT NUMBER

    The numbers appearing in these columns identify the master block and unit in which the related report was processed. The location and type of report or adjustment form can be determined from these numbers.

  2. PAGE OR SEQUENCE

    Page numbers were used on multi-page reports, before master blocking was introduced, to locate an item on microfilm. Sequence numbers are used to locate single page and SEI reports on microfilm.

  3. ESTABLISHMENT NUMBER

    The establishment number identifies several things depending upon the reporting.

    1. Wage reporting-It identifies the unit of an establishment reporting employer.

    2. SE reporting-It identifies the year it was processed, the SE symbol, and the taxable year, respectively.

    3. SSA-7010U5 Posting-An “0090” in this column identifies an EDP offset posting.

      Exception:

      Where the IRD of the EIN is “80” the posting is the result of an SSA-1652.

  4. POSTING CYCLE

    The first digit of the number appearing in this column is the cycle in which the item was posted, and the second digit is the posting year. For years prior to 1957, the posting year or the accounting quarter will be shown.

  5. ADJUSTMENT CODE

    Used to show the entry code for an item located in scouting for which an SSA-1085, Temporary Earnings Card, has been or will be prepared.

  1. The symbols used in transcribing the earnings record and their location on the SSA-7009 are shown below. Footnotes are listed at the end of this section.

SymbolExplanationLocation on SSA-7009
CASSA-1085 temporary earnings item; permanent entry should follow.On the left of the “Amounts Reported” column
CA**Offsetting entry to cancel an erroneous SSA-1085 temporary earnings item postingOn the left of the “Amounts Reported” column
CACancellation of SEI: item previously shown as “RT” (or “FLD” before such posting included SEI) 23
CANCancellation of SEI report 1  24
EOEmployee omitted from wage report“Amount Reported” column
EXSE report returned to DDIR; business exempt or net earnings under $400.2.3
EXEExempt SE adjustment schedule received. 1  24
EXNSE report returned to DDIR; business exempt 1  24
EXNOBSame as “EXN.”1  24
EXSESame as “"EX.” 1  24
EX4SE report returned to DDIR; net earnings under $400.4
EX400Same as “EX4.” 14
FLSE report processed; nature of business questioned; FO investigation. QC's and SEI are posted.3
FLDSE report processed; nature of business questioned; Request for Investigation of Nature of Business Shown on Schedule SE, sent to FO. QC's and SEI not posted prior to 1955 but posted after 1954 with certain exceptions. 14
FLDSESame as “FLD” 14
MISE report received from minister.3
MINSame as “MI” 14
MINSESame as “MI” 14
NCSE adjustment report received; no change in previous SEI amount. 23
NCNSame as “NC” 24
NOSE report returned to taxpayer; nature of business not reported or nondescriptive. 13
NOBSame as “NO” 14
NOBNRSame as “NO” 14
NOEINNo employer identification number located for employer“Employer or SE Identification” column
NRNo report for this period“Amounts Reported” column
NTRNontaxable wage report; no employees listed on report. 1“Amounts Reported” column
NQSE report shows maximum earnings; SEI under $400; QC's not shown3
RTSE report returned to IRS3
RTCSame as “RT” 1  24
(for SEI)   
RTCWage report returned to IRS“Amounts Reported” column
RTCADDSE report returned to IRS because of missing or incomplete address. 1   24
RTCDPLSE report returned to IRS because of duplicate Schedules SE. 1  24
RTCNAMSE report returned to IRS because of missing or incorrect name. 1  24
RTCNOBSE report returned to IRS because business appears not covered. 1  24
RTCSEISE report returned to IRS because of error in computation of SEI. 1  2 4
RTCTLSE report returned to IRS to check if timely filed. 1  24
RTCYRSE report returned to IRS because of error in year. 1  24
SESE report was deemed correct; unqualified posting of SEI3
SEISame as “SE” 14
SELFSame as “SE” 14
TTips4
TLTime limitation expired for filing SE report. 23
TLESame as “TL” 1  24
TLEXPSame as “TL” 1  24
UTLUnable to locate earnings; large employer; items not in order on report“Amount Reported” column

1 This symbol is no longer being used, but will appear in transcriptions of certain prior years.

2 QC's and SEI are not posted.

3 Located in the “Estab. No.” column.

4 Located in the “Employer or SE Identification” column.


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