TN 3 (11-94)

RS 01404.175 Forms W-2/W-2c as Evidence of Prelag Wages

A. POLICY

1. Forms W-2/W-2c Acceptable

Forms W2/W2c may be accepted as primary evidence to establish total annual earnings for prelag provided:

  1. insured status is not involved; and

  2. evaluation criteria in RS 01403.040-RS 01403.042 are met; and

  3. 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:

  1. the amount of Social Security (FICA) wages shown is inconsistent with amounts shown on OCRO records reflecting employer reports 1978 on; or

  2. they are from a railroad employer.

    NOTE: There is no inconsistency (see a. above)if no wages are posted.

B. PROCEDURE

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.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301404175
RS 01404.175 - Forms W-2/W-2c as Evidence of Prelag Wages - 08/02/2002
Batch run: 01/27/2009
Rev:08/02/2002