Use ICOR to explain why the evidence is insufficient to establish wages (or coverage, if that is the issue). This is an initial determination requiring notice of appeal rights.

Do not process an item correction to reflect wages being corrected by Form W-2c (see RS 01403.105) if issued within 6 months to the employee by employer since such an action would duplicate an expected correction by OCO.

Use an item correction only to establish basic pay. (These wage credits are calculated for benefit purposes from established proof of military service.)