TN 3 (02-07)
RS 01405.025 When an Item Correction Action Should Not Be Processed
Do not process an E/R correction via ICOR if:
A. Evidence Insufficient To Establish Wages
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.
B. Form W-2c Issued
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.
C. Gratuitous And Deemed Military Wage Credits Involved
Use an item correction only to establish basic pay. (These wage credits are calculated for benefit purposes from established proof of military service.)