Effective Dates: 07/15/2021 - Present Previous | Next

TN 5 (07-21)

RS 01405.050 Wages Reported as Self-Employment Income or Self-Employment Income Reported as Wages

A. Policy for correcting misreported wages or self-employment income (SEI)

When wages are reported as SEI or SEI is reported as wages, two distinct earnings record (ER) adjustments are required. The two adjustments are:

  1. 1. 

    For wages reported as SEI, delete the SEI and add the wages.

  2. 2. 

    For SEI reported as wages, delete the wages and add the SEI.

B. Procedure for correcting the earnings record

Process the adjustments in wages and SEI via Item Correction (ICOR) (see RS 01804.150, RS 01804.165, and RS 02201.026, and MSOM MS 01522.001 through MSOM MS 01522.005; and MSOM MS 01523.001 through MSOM MS 01523.005).

C. Prepare proper notice to wage earner or taxpayer

1. Include the adjustments made to the ER, and

2. Include appeal language.

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301405050
RS 01405.050 - Wages Reported as Self-Employment Income or Self-Employment Income Reported as Wages - 07/15/2021
Batch run: 07/15/2021
Rev:07/15/2021