TN 11 (09-87)

RM 03809.047 Scouting for Form SS-15a

  1. The Social Security Amendments of 1983 provided that, effective January 1, 1984, social security coverage is compulsory for services performed by employees of non-profit organizations. As a result, the Form SS-15a, List to Accompany Certificate on Form SS-15 (Waiving Exemption Taxes Under the Federal Insurance Contributions Act), is no longer completed. Therefore the procedure in B. and C. below is only applicable for periods prior to 1984.

  2. Check the 5 ×8 Employer Precedent Card File before scouting for an SS-15a. If the employer is:

    1. Located, transcribe the information from the precedent card to the appropriate scouting request form and return the case to control.

    2. Not located, search for a Form SS-15a per instructions in C. below.

  3. Determine if a Form SS-15a is in the file of Forms SS-15a maintained in the Earnings Processing Branch. If:

    1. The Form SS-15a is located, examine the waiver certificate for the following information and enter the results of your examination on the appropriate scouting form:

      1. Date stamped on Form SS-15a by IRS or, if not shown, date stamped by OCRO.

      2. Effective date shown on Form SS-15a, if any.

      3. Whether or not the signature of the individual whose record is being investigated appears on the Form SS-15a.

      4. Note retroactive coverage date if a retroactive Form SS-15a (or SS-15b) is in file.

    2. The Form SS-15a is not located, take the following actions:

      1. Check all available Form SS-4 files maintained in the Employer Classification Module in an effort to locate another EIN for the organization.

      2. Recheck the SS-15a files for the information specified in paragraph C. above where another EIN was located.

      3. Scout for form letter 149C from the IRS and handle.

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RM 03809.047 - Scouting for Form SS-15a - 03/16/2012
Batch run: 03/16/2012