TN 3 (11-94)
RS 01404.175 Forms W-2/W-2c as Evidence of Prelag Wages
1. Forms W-2/W-2c Acceptable
Forms W2/W2c may be accepted as primary evidence to establish total annual earnings for prelag provided:
insured status is not involved; and
evaluation criteria in RS 01403.040-RS 01403.042 are met; and
there is no evidence that a coverage or wage issue is involved.
NOTE: Such an issue may be present if the form does not show Social Security tax withheld.
2. Forms W-2/W-2c Not Acceptable
The forms are not acceptable as primary evidence of prelag wages if:
the amount of Social Security (FICA) wages shown is inconsistent with amounts shown on OCRO records reflecting employer reports 1978 on; or
they are from a railroad employer.
NOTE: There is no inconsistency (see a. above)if no wages are posted.
1. Forms W-2/W-2c Not Acceptable
If forms are not acceptable, develop other primary or secondary evidence. See RS 01403.010 ff. and RS 01403.050 ff.
2. Railroad Involvement
See RS 01602.005 ff.