Under section 232 of the Social Security Act (42 U.S.C. § 432), SSA and the Internal
Revenue Service (IRS) have entered into an agreement under which employers and self-employed
persons are instructed by IRS to file annual wage reports with SSA. Correct names
and social security numbers (SSN) on wage reports are the keys to successful processing
of employers' and self-employed individuals' annual wage report submissions. As necessary,
relevant tax return and non-tax return information may be disclosed to employers that
originally reported employment and wage information without the consents of wage earners
for the following purposes:
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to the extent necessary to correct or reconstruct earnings records, or
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for Social Security tax purposes.
Relevant tax and non-tax return information may be disclosed from the following systems
of records:
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60-0058— Master Files of Social Security Number (SSN) Holders and SSN Applications,
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60-0059—Earnings Recording and Self-Employment Income System, and
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60-0089—Claims Folders System.