TN 10 (10-94)
RM 03870.065 Earnings Posted to Young Children - General
Effective for tax year 1991 (TY91) the AWR process will, during validation, check the Numident for the reported SSN for the date of birth (DOB). If the DOB indicates the NH is a child age 6 or younger, the earnings will be identified as a Young Children's Earnings Record (YCER) item and placed into Suspense.
When the AWR process is complete, a YCER investigate file is generated to verify whether the earnings belong to the reported SSN; i.e., the child age 6 or younger.
1. DOB Check
AWR checks the Numident for the reported SSN for the DOB. Earnings are placed into the Suspense file for any SSN when the DOB on the Numident indicates the NH is age 6 or younger.
2. YCER Investigate File
The Office of Systems (OS) produces a YCER investigate file and forwards the file to the Wilkes Barre Direct Operations Center (WBDOC) for employer and employee contact.
3. Employer Contact
WBDOC sends Form SSA-L3232-C1 to the employer requesting identifying information about the NH and NH's address. The employer responds directly on the SSA-L3231-C1 and returns the letter to the WBDOC.
4. SE Earnings
If the reported earnings are SE and the Numident DOB shows the NH to be a young child, Form SSA-L3241-C1 is sent to the NH. The NH is directed on the SSA-L3241-C1 to contact the FO.
5. SE Response
SE responses to Forms SSA-L3241-C1 are referred to the FO for development. (RM 03870.070).
6. ER Response
If the employer states NH's SSN, name and DOB agree with the Numident, WBDOC advises OCRO to reinstate the earnings to the reported SSN.
If the employer states the NH's name and SSN are the same as SSA records but the DOB is different, WBDOC sends Form SSA-L3232-C1 to the NH advising the NH to contact the FO.
If the employer states the name and/or SSN is different from SSA records, WBDOC forwards the information to OCRO for further development.
If the employer does not return the SSA-L3231-C1 or states the NH did not work for him/her, WBDOC sends Form SSA-3232-C1 to the NH. The SSA-3232-C1 advises the NH to contact the FO.