If the employer questions Form SSA-L3231-C1, explain that:

• •

  SSA records show the SSN belongs to a child;

• •

  SSA is verifying whether the earnings in question belong to the reported SSN; and

• •

  We cannot post the earnings to the reported SSN until SSA verifies to whom the earnings belong.

Advise the employer to return the completed form so that we can either credit the earnings to the reported SSN or take action to credit the earnings to the correct SSN and NH.

If the NH (or legal guardian) contacts SSA concerning form SSA-L3232-C1 or Form SSA-L3241-C1, take the following action:

1. a. 

   Determine the identity for the NH, name, DOB, SSN, etc. (RM 10210.430)

2. b. 

   Obtain a Numident, SEQY and DEQY for the NH.

3. c. 

   Determine whether the earnings belong to the NH.

If the earnings belong to the NH, and the SSN and DOB are correct (i.e., the NH is a child 6 or younger), request a a copy of the W-2 or SE tax return. (RM 03870.075)

If the earnings belong to the NH and the SSN is correct, but the DOB is incorrect, request evidence to establish the correct DOB. When development is complete, correct the DOB on the Numident. (RM 03870.075A)

1. a. 

   If the earnings do not belong to the NH, determine from SEQY and/or DEQY if any other years are involved. If the NH states earnings from previous years also do not belong to them, obtain disclaimer statement from NH, (or legal guardian) for applicable years per RM 03870.060.

2. b. 

   Develop to identify to whom the earnings belong per RM 03870.045-RM 03870.062.

OCO may request FO development to resolve DOB discrepancies or to obtain additional information from the NH(s). The FO should take the following action:

1. a. 

   Obtain a Numident, SEQY and DEQY for the NH.

2. b. 

   Develop per OCO request.

3. c. 

   If the NH fails to cooperate or is not located, advise OCO of the efforts made to contact the NH. OCO will close the case for that year; however until the NH attains age 7 or the issue is resolved, the YCER alert will be generated.

In claims cases, OCO will forward the information to the PC for development. The PC will:

1. a. 

   Obtain Numident, SEQY, DEQY and MBR.

2. b. 

   If NH contact is necessary, request FO development to determine if the earnings belong to the NH and if not, to resolve the earnings issue. (In some cases the PC may use direct contact. Each case must be evaluated independently to determine whether a personal interview/contact is necessary.)

3. c. 

   Advise the FO to correct the Numident if necessary before returning development.