TN 13 (07-90)
RS 01403.042 Accepting Form W-2's Not Completed Properly
A. Policy - Missing FEIN's
1. Uniformed Service Employer
Accept Form W-2's, unless there is a question involving deemed military wages. See RS 01404.200 ff.
2. State and Local Form W-2's (Prior to 1987) Missing “69” FEIN's
Accept Form W-2's if:
the authenticity is verified by:
finding the employing entity listed in the Summaries of State Agreements; or
obtaining the “69” FEIN from the employer by telephone or other contact; or
using local knowledge regarding the entity's coverage; and
there is no reason to question the wage amount shown.
3. Other Form W-2's Missing FEIN's
Acceptable if the FEIN is obtained from an informed source, and the form is otherwise acceptable.
B. Policy - Failure to Complete “SOCIAL SECURITY WAGES” BOX (3)
A common error of omission is made where this amount is the same as the “Wages, tips, other compensation” amount (box 1), i.e., box 1 is completed but not box 3.
Form W-2 is acceptable if the consistency test is met for amount in box 1 (see RS 01403.042C.).
C. Procedure - Consistency Test
Compare the result of the calculation multiplying the tax rate in RS 01404.300 by the total Social Security wages and/or tips which appear on the form to the Social Security tax amount withheld (box 4).
2. If Within $10
3. If Over $10
Pursue other wages/tips development.
D. Policy - Other Errors
If other errors were made, the W-2 is acceptable if correct information can be obtained from an informed source, e.g., the employer (or his/her representative).
2. Not Acceptable
If correct information cannot be obtained, the form is not acceptable and other development must be pursued.
E. Procedure - Other Errors
Contact an informed source to obtain correct information.
Make corrections on Form W-2 and date and initial them.
2. If Incorrect Name or SSN
See RM 03870.020 for correction procedures.
3. If No Correct Information is Available
Obtain other evidence from an informed source.