TN 3 (11-94)
RS 01404.001 Wage Development - Introduction
This subchapter contains definitions, instructions and background material for:
1. Wage Development
Different development guidelines apply depending upon the time period in which wages were paid (lag or prelag) and other circumstances (e.g., the individual paid was a member of the uniformed services).
2. Wage Coverage
Wages to be developed must meet criteria found in RS 01401.001, and must not be excluded from coverage (see RS 01402.001).
3. Wage Evidence
The instructions in this subchapter are subject to the rules and guidelines on wage evidence found in RS 01403.001
Wage evidence must be developed sequentially. See RS 01403.005D.1.
4. Wage Corrections
The ER is corrected using IC (Item Correction) unless:
Unposted lag earnings are involved.
Unposted lag earnings may not be added to an individual's MEF for the current year, and for the year before the current year, by any office other than OCRO (e.g., 1993 wages may not be added to the MEF until after December 31, 1994.) OCRO may add unposted lag after March 31 of the year in which the wages were earned or 3 months after the end of the tax year for SEI.