Beginning tax year (TY) 1988, during validation of the AWR process, the Numident is
checked for the reported SSN to determine if a death report has been received for
When a date of death (DOD) is found and the year of death is prior to the year of
the reported earnings, the Office of Systems (OS) posts the earning on the MEF and:
Offsets wages with a source code of E for TY 88-90 or,
Tags self-employment (SE) earnings with an E source code. SE items are not offset.
Places all earnings, wages and SE, into Suspense with an Earnings After Death Report
(EADR) code for TY 91 and later.
Earnings After Death (EAD) are earnings which have been reported to a NH's SSN for
any year after the year of the NH's reported death.