TN 10 (12-12)

NL 00901.045 Employer Reconciliation Notices and Questionnaires: Discrepant or Missing Wage Information

A. Policy

The IRS/SSA Reconciliation Process compares employer earnings report data processed by SSA to employer tax report data processed by IRS. If wage data processed by SSA is less than the amount reported to IRS, we assume that the processed earnings are incorrect. We send a reconciliation notice and questionnaire, asking the employer to explain and resolve the differences. If we do not receive a response after 45 days, we send the employer a second notice. If the employer still does not respond, we refer the case to IRS for investigation.

B. When to use the reconciliation notices and questionnaires

As part of the IRS/SSA Reconciliation Process, the following SSA notices and questionnaires are sent to the employer, as appropriate:

  • SSA-L-93-SM, Reconciliation Case Cover Letter

  • SSA-L-94-SM, Reconciliation Case Cover Letter-Second Request

  • SSA-95-SM, Missing Report Questionnaire (First or Second Request)

  • SSA-97-SM, Discrepant Report Questionnaire (First or Second Request)

C. Exhibits: SSA notices and questionnaires used in the IRS/SSA Reconciliation Process

  1. SSA-L-93-SM: Reconciliation Case Cover Letter  

     View PDF Version

  2. SSA-L-94-SM: Reconciliation Case Cover Letter-Second Request  

     View PDF Version

  3. SSA-95-SM, Missing Report Questionnaire  

     View PDF Version

  4. SSA-97-SM, Discrepant Report Questionnaire

     View PDF Version


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0900901045
NL 00901.045 - Employer Reconciliation Notices and Questionnaires: Discrepant or Missing Wage Information - 04/04/2016
Batch run: 05/11/2017
Rev:04/04/2016