TN 2 (04-21)
   
   
   
   The Division of Earnings and Business Services (DEBS) will complete the SSA portion
      of the IRS Form 3857 according to the following instructions:
   
   
   
      - 
         
            1. 
            
               If the SSN can be identified as belonging to one of the taxpayers, then:
               
               
                  - 
                     
                        •
                        
                           Check the Final Response box
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Enter the SSN in the appropriate space for Taxpayer 1 or Taxpayer 2 in the “Correct
                              or new Social Security Number assigned” field
                           
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Do not input any comments
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Sign your name followed by your module number in the SSA clerk block. Enter the current
                              date in the block provided
                           
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Forward completed Form 3857 to IRS in accordance with RM 03818.031.
                           
                           
                         
                      
                   
               
               
             
          
       
      - 
         
            2. 
            
               If it has been determined that the SSN does not belong to either individual, then:
               
               
                  - 
                     
                        •
                        
                           Check the Final Response box
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Enter the remark “SSN not assigned to either taxpayer” in the Comments field
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Sign your name followed by your module number in the SSA clerk block. Enter the current
                              date in the block provided.
                           
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Forward completed Form 3857 to IRS in accordance with RM 03818.031.
                           
                           
                         
                      
                   
               
               
             
          
       
      - 
         
            3. 
            
               If another SSN has been located or established for one of the individuals, then:
               
               
                  - 
                     
                        •
                        
                           Check the Final Response box
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Enter the correct SSNs in the appropriate space for Taxpayer 1 and Taxpayer 2 in the
                              “Correct or new Social Security Number assigned” field
                           
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Furnish appropriate remarks (if necessary)
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Sign your name followed by your module number in the SSA clerk block. Enter the current
                              date in the block provided.
                           
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Forward completed Form 3857 to IRS in accordance with RM 03818.031.
                           
                           
                         
                      
                   
               
               
             
          
       
      - 
         
            4. 
            
               If an SSN is unknown for one individual or an individual fails to cooperate, then:
               
               
                  - 
                     
                        •
                        
                           Check the Final Response box
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Enter “SSN unknown” in the appropriate space
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Annotate remarks with “case closed”
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Sign your name followed by your module number in the SSA clerk block. Enter the current
                              date in the block provided.
                           
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Forward completed Form 3857 to IRS in accordance with RM 03818.031.
                           
                           
                         
                      
                   
               
               
             
          
       
      - 
         
            5. 
            
               If you are unable to determine which individual the SSN is assigned to, then:
               
               
                  - 
                     
                        •
                        
                           Check the Final Response box
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Enter remark “Unable to determine whom the SSN belongs. Case closed”
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Sign your name followed by your module number in the SSA clerk block. Enter the current
                              date in the block provided.
                           
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Forward completed Form 3857 to IRS in accordance with RM 03818.031.
                           
                           
                         
                      
                   
               
               
             
          
       
      - 
         
            6. 
            
               If a determination can be made from the material on file, then:
               
               
                  - 
                     
                        •
                        
                           Check the Final Response box
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Check “same taxpayer” or “different taxpayer” block
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Sign your name followed by your module number in the SSA clerk block. Enter the current
                              date in the block provided.
                           
                           
                         
                      
                   
                  - 
                     
                        •
                        
                           Forward completed Form 3857 to IRS in accordance with RM 03818.031.