TN 11 (09-87)

RM 03846.005 Explanation of SE Symbol (Letter) Entries on the Earnings Record

Listed below are various symbol entries which were made on the earnings record beginning with the inception of the self-employment provisions of the Act. The purpose of these symbols was to identify the item as an SE item and to indicate the actions taken by OCRO in the initial examination of original SE and SE adjustment reports. The majority of these symbols were entered on the record prior to 1968.

CACancellation of SEI; item previously shown as “RT” (or “FLD” before such posting included SEI)1 2
CANCancellation of SEI report.1 2
EXSE report returned to IRS; business exempt or net earnings under $400. 1 2
EXEExempt SE adjustment schedule received.1 2
EXNSE report returned to IRS; business exempt. 1 2
EXNOBSame as “EXN.”1 2
EXSESame as “EX.”1 2
EX4SE report returned to IRS; net earnings under $400.1 2
EX400Same as “EX4.” 1 2
FLSE report processed; nature of business questioned; FO investigation. QC's and SEI are posted.1
FLDSE report processed; nature of business questioned. QC's and SEI not posted prior to 1955 but posted after 1954 with certain exceptions.1
FLDSESame as “FLD.”1
  • NOTE: Schedules received in 1952, 1953 and 1954 were posted to the earnings record without quarters of coverage or SEI. In 1955 the items received in 1952 and 1953 that were still pending in the field office were reprocessed as “FLD” with quarters of coverage and SEI. The schedules received in 1954 were also reprocessed in 1955 before they were sent to the field office; however, some were reprocessed as unqualified entries and the remainder as “FLD.”

    The schedules received in 1952, 1953, and 1954 that did not contain an NOB, or the NOB was non-descriptive were designated as FLD-OMIT and posted as “FLD” without quarters of coverage or SEI. These schedules were not reprocessed to post quarters of coverage and SEI. The designation for these schedules was changed to NOB-NR for the schedules received in 1955 through 1957.

MISE report received from minister1
MINSame as “MI”1
MINSESame as “MI”1
NCSE adjustment report received; no change in previous SEI amount.2
NCNSame as “NC”2
NOSE report returned to taxpayer; nature of business not reported or nondescriptive.1
NOBSame as “NO” 1
NOBNRSame as “NO”1
  • NOTE: Such Schedules SE were previously returned to the taxpayers for nature of business. Although the return of these schedules to the taxpayer was discontinued beginning with the receipts in 1958, some “NOB” postings without SEI may be discovered.

NQSE report shows maximum earni