TN 28 (09-10)
RS 02510.017 Direct Posting of Special Payments (SPs)
A. Posting special payments (SPs) on the master earnings file (MEF)
1. Where to post
Authorized adjudicators in field offices (FOs) and processing centers (PCs) post SPs in the “unposted detail” portion of the MEF and each posting remains there indefinitely. Follow the instructions in RS 02510.016D and MSOM EM 001.004.
2. How to post
Use the "Customer Information Control System" (CICS) screens and the instructions in MSOM EM 001.004 to post
(2) Year of the SP,
(3) Amount of the SP, and the
NOTE: Use the fictitious EIN of 70-8888888 when posting a self-employment income (SEI) exclusion or a net loss from self-employment.
EXCEPTION: Direct posting of SPs generate exceptions in the PC if certain criteria are not met. See, Resolving Exceptions Generated by Direct Posting RS 02510.018.
a. Multiple postings – same EIN
Before 2001, if an employee had more than one SWP type for the same EIN in one year, the amounts are totaled and input as one amount. On January 26, 2001 we changed the SWP posting procedures. Starting with tax year 2000, if an employee reports multiple separate SWPs from the same EIN at the same time, input each SWP for tax year 2000 and any of the three prior tax years separately provided the SWP type is the same.
If another SWP amount is received after an SWP has already been posted on the MEF for the same EIN in that year, handle as follows:
If the SWP types are the same, input the new SWP separately.
If the SWP types are different, total the SWP amounts and reinput the sum with a type code of “V.” The “V” code means this posting replaces any previous posting for that same year and EIN.
b. Multiple postings - different EINs
Starting with tax year 2000, three or more different SWP amounts can be input for each SSN, EIN, and tax year for the current tax year and the three prior tax years.
B. Documenting SPs on the Master Beneficiary Record (MBR)
1. Where to document
Document each SP direct posting to the MEF (except SWPs posted from a paper listing submitted by an employer) in the “special message (SM)” field of the MBR. The SP documentation remains on the MBR indefinitely (unless it is subsequently over-written after the SM field becomes full).
Annotate the supporting documentation for posted SPs with the posting date and file in the claims folder to supplement the information in the SM field of the MBR. When there is an electronic folder, fax supporting documentation into the Non Disability Repository for Evidentiary Documents (NDRED), "Special Wage Payment Documentation."
2. How to document
Document the amount, year, type, and EIN for each SP direct posting (except those on a listing submitted by an employer).
See the processes in Special Message (SP MSG 1) Data Line SM 00510.075 and Historical Address Data (HAD) Data Line SM 00510.094.
Example 1: "SWP of $4,100 input for 1991 bonus, by 458."
In this example, "bonus" is the "type" of SP. Some "types" of SPs require additional abbreviated words to explain adequately. The following example shows how this information is annotated in the SM field.
Example 2: "SEI exc-crop sale-wheat" is a typical abbreviation when SEI exclusion applies to income (less allowable expenses) received after the initial year of entitlement from the sale of wheat that was grown, harvested, and stored before entitlement began.
C. How to query SP data
Use the "Detail Earnings Query" (DEQY) screen to query posted SP data. Refer to MSOM QUERIES 003.005.
The SP posting process is not an on-line or overnight process. Inputs will appear on the MEF the Monday following the input of the data unless it was entered during the shutdown period. SP processing is shut down each year, usually from mid-December to February for validation of the Annual Wage Reporting software update. Therefore, do not query the DEQY immediately after input to see if the SP posted. Although it takes time for SPs to post, always query the DEQY prior to any new input to see if an SP is posted under the EIN for that year. Failure to query may result in an exception to the PC when the new input amount differs from one already posted to the DEQY.