TN 12 (06-10)

RM 03818.030 Completing Forms 3857

DERO 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.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0103818030
RM 03818.030 - Completing Forms 3857 - 06/10/2010
Batch run: 06/10/2010
Rev:06/10/2010