Wages reported for any year after 1936 or SEI reported for any year after 1950 may
be transferred from one SSN to another (or to the Suspense file if the NH to whom
they belong cannot be identified) at any time.
Earnings may be transferred under the following conditions:
Earnings were reported with a name which clearly differs from that on the ER to which
they are posted, and
The person alleges that the earnings posted to his or her ER do not belong to him/her.
The individual disclaiming the earnings should complete a disclaimer statement. The
statement must meet the criteria in RM 03870.060; or
The reporting employer establishes to whom the earnings belong; or
One person provides sufficient acceptable evidence to substantiate his or her allegation
that the earnings are his or hers. This can be a tax return with W-2's or any other
evidence which clearly shows that the earnings in question are his or hers' and do
not belong to the NH on whose record they are posted; and
The total amount of earnings being transferred or reallocated from one NH to another
NH or to Suspense is unchanged.
EXAMPLE: The DEQY shows NH has earnings in 1990 and 1991 from employers in both Georgia and
Utah. The NH states he has never lived in Georgia. The Georgia FO is unable to locate
the individual to whom the earnings belong. Accept the NH's disclaimer statement and
transfer the earnings to Suspense.