TN 2 (09-94)

NL 00902.400 OEO Paragraphs - Earnings Record Statement

A. INTRODUCTION

This section consists of four categories. They are Earnings Statement, Earnings Investigation Completed, Earnings Investigation Discontinued, and Time Limitation.

B. LIST OF PARAGRAPHS

1. Earnings Statement

ERS401 — ENCLOSURE

We are enclosing a statement of your earnings.

 

ERS402 — MILITARY NOT INCLUDED — GENERAL

We are enclosing a statement of your earnings. It does not include your military service.

 

ERS403 — MILITARY NOT INCLUDED — PRIOR TO 1957

We are enclosing a statement of your earnings. It does not include your military service before January 1, 1957.

 

ERS404 — DETAILED INFORMATION

We are enclosing a statement of your earnings, along with the more detailed information you requested.

 

ERS405 — COMPARE RECORDS

You may wish to compare this statement with your own records of your earnings.

 

ERS406 — EXPLANATION OF STATEMENT OF EARNINGS — 1937-1950

We hope that the following information will answer your questions about the statement of earnings which we sent you.

The first year shown on the statement is 1937 because that was the first year in which a person could receive Social Security credit for work. All of your earnings prior to 1951 appear added in one total, because we keep a separate record of earnings for these years. They are not often used to figure a person's Social Security benefit. The fact that only one entry appears for the years 1937 through 1950 does not necessarily mean that you had earnings in each of these years.

 

ERS407 — EXPLANATION OF STATEMENT OF EARNINGS — 1951-PRESENT

We hope that the following information will answer your questions about the statement of earnings which we sent you.

The first year shown on the statement is 1937 because that was the first year in which a person could receive Social Security credit for work. The fact that only one entry appears for the years 1951 through (year) does not necessarily mean that you had earnings in each of these years. The figure represents the total of all your earnings for that period.

 

ERS408 — PROCESSING REQUEST

We are also processing your request for a statement of your earnings. We will send it to you as soon as possible.

 

ERS409 — DETAILED INFORMATION — THIRD PARTY

(Name) has asked us to send you information about (Option a or b) earnings, along with the more detailed information which you need.

 

Options:

  1. his

  2. her

     

ERS410 — EARNINGS — NOT CONTRIBUTIONS

We pay Social Security benefits based on the amount which a person earns rather than on the amount of contributions paid. Therefore, our records show earnings rather than the amount of contributions.

 

ERS411 — EARNINGS MAY/MAY NOT AGREE WITH STATE RECORDS

The earnings on this statement may not agree with the earnings shown on the records of the State Employment Security Agency. This is because the rules for reporting for State unemployment are not the same as the rules for reporting to the Social Security Administration.

 

ERS412 — CANNOT FREEZE EARNINGS

You have asked us whether we can freeze the earnings on your Social Security record. The law does not allow us to freeze a person's earnings unless he or she is disabled.

 

ERS413 — EFFECTIVE DATE OF THE SOCIAL SECURITY ACT

The earliest date when a person could receive Social Security credit for work was January 1, 1937. Therefore, we do not keep records of any earnings paid before that date.

 

ERS416 — REPORTED EARNINGS

The earnings reported for you for the (Option a, b, c or d) you mentioned are listed below:

Options:

  1. period

  2. periods

  3. year

  4. years

ERS417 — SELF-EMPLOYMENT INCOME REPORTED

 

The earnings you reported for the (Option a or b) you mentioned are listed below:

Options:

  1. year

  2. years

     

ERS418 — NO EARNINGS ON RECORD — SPECIFIC YEARS

Your record does not show any earnings for the period from January 1, (year) through (date) , and for the period from January 1, (year) through (date) .

 

ERS419 — NO EARNINGS ON RECORD — FIRST PARTY — ANNUAL

Your record does not show any earnings for (year or years) .

 

ERS420 — NO OTHER EARNINGS ON RECORD

We have no record of any other earnings for the (Option a or b) in which you are interested.

Options:

  1. year

  2. years

     

ERS421 — NO EARNINGS ON RECORD — FIRST PARTY

Your record does not show any earnings at this time.

 

ERS422 — NO EARNINGS ON RECORD — THIRD PARTY

(Name's) record does not show any earnings at this time.

 

ERS423 — RECORD SHOWS ADDITIONAL EARNINGS

Your record now shows additional earnings since the last time we sent you a statement.

 

ERS424 — ADDITIONAL EARNINGS NOT SHOWN ON RECORD

Additional earnings have been reported to us since the last time we sent you a statement. Although these earnings do not yet appear on your new statement, we will use them to figure the amount of any Social Security benefit to which you become entitled.

 

ERS425 — NOTIFY EMPLOYER OF CORRECT SSN

Please tell your employer that your Social Security number is (SSN) so that your earnings will be reported correctly.

 

ERS426 — PREVIOUS EARNINGS STATEMENT INCORRECT

The Social Security earnings statement we previously sent you was incorrect. We are sorry for the inconvenience which this caused you.

 

ERS427 — PERSON DISAGREES WITH PREVIOUS EARNINGS STATEMENT — ADJUSTMENT MADE — FIRST PARTY

If you become entitled to Social Security benefits before your record is corrected, we will use the figures shown in this letter to figure your benefit amount. However, the corrected figures will not appear on your earnings statement right away because we update the statements on a scheduled basis.

If you would like a computer-prepared statement of your earnings which includes the corrected figures, please wait 3 months before making your request.

 

ERS428 — PERSON DISAGREES WITH PREVIOUS EARNINGS STATEMENT — ADJUSTMENT MADE — THIRD PARTY

If (name) becomes entitled to Social Security benefits before (Option a or b) record is corrected, we will use the figures shown in this letter to figure the benefit amount. However, the corrected figures will not appear on (Option a or b) earnings statement right away because we update the statements on a scheduled basis.

If (name) would like a computer-prepared statement of earnings which includes the corrected figures, we suggest that (Option a or b) wait 3 months before making the request.

Options:

  1. his/he

  2. her/she

     

ERS429 — PERSON IS NOTIFIED OF ADJUSTMENT AND NEW STATEMENT DOES NOT REFLECT ADJUSTMENT

We are sorry that the statement of earnings which we sent you did not include the corrected amounts shown in our earlier letter. The adjustment was not made because of a processing error.

Therefore, if you apply for Social Security benefits in the next 12 months, you should bring this letter and evidence to show how much you earned in (year) when you apply. The best evidence is a W-2 form or a signed statement from the employer. We could use other evidence, such as pay slips, if these items are not available. This will enable us to use the earnings to figure your benefit before the correction will appear on your earnings statement.

 

ERS430 — SELF-EMPLOYMENT INCOME — RECORD SHOWS AMOUNT DIFFERENT THAN AMOUNT REPORTED

Our record of your income from self-employment can be as much as one dollar more than the amount you reported. This is because of the way we process the information we receive from the Internal Revenue Service (IRS). After they give us this information, we raise all self-employment income to the next dollar to give credit for any cents that may have been dropped during the IRS computation.

 

ERS431 — WAGE RECEIPTS

We do not issue (Option a or b) . We suggest that you ask your employer for any information you may need about your tax statement.

Options:

  1. tax withholding statements

  2. W-2 forms

     

ERS432 — WAGE RECEIPTS — EMPLOYER REQUIREMENT

An employer is required by law to give each employee a receipt for the Social Security contributions withheld from the employee's wages. This may be done at the end of each year or when a worker changes employment. These receipts should show the names of the employer and employee, the employee's Social Security number, the amount of wages paid the employee during the period, and the amount of Social Security contributions withheld. More information about these receipts can be obtained from an Internal Revenue Service office.

 

ERS433 — FORM SSA-7004 FACSIMILES

We designed our Form SSA-7004-PC, Request for Earnings and Benefit Estimate Statement , for individuals to request information about their earnings that appear on Social Security records. We do not furnish supplies of this form to anyone for the purpose of soliciting business. However, we have no objection to your printing facsimiles of the form, as long as you follow the enclosed instructions.

If you do print and distribute facsimiles of our form, we ask that you make it clear that your organization does not have any connection with the Social Security Administration.

 

ERS434 — LAG PERIOD(S) — FIRST PARTY — SOME LAG EARNINGS POSTED

This (Option a or b) may not include all your earnings because it takes time to receive and process earnings reports. (Option c or d) .

Options:

  1. statement

  2. total

  3. Information about your wages is sometimes not available for up to a year after the end of the tax year.

  4. Information about your income from self-employment is sometimes not available for up to 3 months after the date when you filed your Federal income tax return.

     

ERS435 — LAG PERIOD — FIRST PARTY NO LAG EARNINGS POSTED

We cannot give you any information at this time about your earnings after (year) because it takes time to receive and process earnings reports. Information about your (Option a or b) .

Options:

  1. wages is sometimes not available for up to a year.

  2. income from self-employment is sometimes not available for up to 3 months after the date when you filed your Federal income tax return.

     

ERS436 — LAG PERIOD(S) — NO EARNINGS ON RECORD

(Option a or b) record does not show any earnings at this time. However, because of the time it takes to receive and process earnings reports, information about wages is sometimes not available for up to a year after the end of the tax year.

Options:

  1. Your

  2. (Name's)

     

ERS437 — LAG PERIOD(S) — SELF-EMPLOYMENT

(Option a or b) record does not show any earnings at this time. However, because of the time it takes to receive and process earnings reports, information about income from self-employment is sometimes not available for up to 3 months after the date when the Federal income tax was filed.

Options:

  1. Your

  2. (Name's)

     

ERS438 — LAG PERIOD(S) — EXPLANATION

Your record does not show any earnings at this time. However, this may be because of the time it takes to receive and process earnings reports.

Employers report earnings for all of their employees once a year. They will report earnings for (year) in January or February (year) . This information may not appear on our records until the beginning of (year) because it will take us this long to process all of the 185 million reports we expect to receive.

However, if you had previous earnings you believe should be on your record, please let us know. You will need to give us the following information:

 

  • your Social Security number,

  • the amount of earnings you think should be on your record,

  • the dates of your earnings, and

  • your employer's name and address.

If you contact us, please also give us any evidence of your earnings. The best evidence is a W-2 form or a signed statement from your employer. We could use other evidence, such as pay slips, if these items are not available.

 

ERS439 — LAG PERIOD(S) — EMPLOYER REPORTED MISSING EARNINGS

Your earnings report for (year(s)) is not yet available to us because of the time it takes to receive and process these reports. However, we will make sure that (name's) earnings will be added to (Option a or b) record when they become available.

Options:

  1. his

  2. her

     

ERS440 — MAXIMUM EARNINGS

Each year there is a maximum amount of earnings which can be taxed for Social Security purposes, and used to compute benefits. (Option A, B or C) . The maximum amount is (Option 1 through 29) .

Options:

  1. This amount may consist of wages paid by employers, income from self-employment, or a combination of both.

  2. You were required to report only $(amount) of your net earnings from self-employment because your employer reported wages of $(amount) for you.

  3. When one employer reports the maximum amount of earnings for a year, and another employer reports additional earnings for the same year, the employee's record will show an amount larger than the maximum for that year. However, we cannot use any amounts over the maximum to figure benefit amounts.

    1. $3,000 a year for 1937 through 1950

    2. $3,600 a year for 1951 through 1954

    3. $4,200 a year for 1955 through 1958

    4. $4,800 a year for 1959 through 1965

    5. $6,600 a year for 1966 and 1967

    6. $7,800 a year for 1968 through 1971

    7. $9,000 for 1972

    8. $10,800 for 1973

    9. $13,200 for 1974

    10. $14,100 for 1975

    11. $15,300 for 1976

    12. $16,500 for 1977

    13. $17,700 for 1978

    14. $22,900 for 1979

    15. $25,900 for 1980

    16. $29,700 for 1981

    17. $32,400 for 1982

    18. $35,700 for 1983

    19. $37,800 for 1984

    20. $39,600 for 1985

    21. $42,000 for 1986

    22. $43,800 for 1987

    23. $45,000 for 1988

    24. $48,000 for 1989

    25. $51,300 for 1990

    26. $53,400 for Social Security wages and $125,000 for Medicare wages for 1991. Beginning with tax year 1991, a change in the law established a separate higher taxable maximum amount for Medicare than for Social Security wages.

    27. $55,500 for Social Security wages and $130,200 for Medicare wages for 1992.

    28. $57,600 for Social Security wages and $135,000 for Medicare wages or 1993.

    29. $60,600 for Social Security wages for 1994. There is no longer a maximum for Medicare wages.

    30. $61,200 for Social Security wages for 1995. There is no longer a maximum for Medicare wages.

    31. $62,700 for Social Security wages for 1996. There is no longer a maximum for Medicare wages.

    32. $65,400 for Social Security wages for 1997. There is no longer a maximum for Medicare wages.

    33. $68,400 for Social Security wages for 1998. There is no longer a maximum for Medicare wages.

    34. $72,600 for Social Security wages for 1999. There is no longer a maximum for Medicare wages.

    35. $76,200 for Social Security wages for 2000. There is no longer a maximum for Medicare wages.

    36. $80,400 for Social Security wages for 2001. There is no longer a maximum for Medicare wages.

    37. $84,900 for Social Security wages for 2002. There is no longer a maximum for Medicare wages.

    38. $87,000 for Social Security wages for 2003. There is no longer a maximum for Medicare wages.

    39. $87,900 for Social Security wages for 2004. There is no longer a maximum for Medicare wages.

ERS441 — EARNINGS ADJUSTMENTS — CHANGES

We are sorry that the letter we sent you about changes in your earnings record was not clear to you.

 

ERS442 — REQUESTS TO EMPLOYERS FOR CORRECT INFORMATION —INCORRECT SSN FURNISHED

Thank you for your reply to the form we sent you about your employee, (name) . On this form we showed an incorrect Social Security number for (Option a or b) . We are sorry for the inconvenience that this caused.

Options:

  1. him

  2. her

     

ERS443 — NOTIFYING EMPLOYER OF CORRECT SSN — EARNINGS ADJUSTMENT MADE

(Name's) correct Social Security number is (SSN) . Please use this number when you report the employee's earnings. We (Option a or b) the earnings you already reported to the employee's record.

Options:

  1. have added

  2. will add

     

ERS444 — INCORRECT SSN USED

Please use this social security number.

 

ERS445 — CORRECT SSN FURNISHED — EARNINGS ADJUSTMENT MADE

Thank you for your reply to the form we sent you about your employee, (name) . We (Option a or b) the earnings which you originally reported for (Option c or d) under an incorrect Social Security number to the employee's record under the correct number, (SSN) .

Options:

  1. have added

  2. will add

  3. him

  4. her

     

ERS446 — USE CORRECT NAME/SSN

Please be sure to give your name and Social Security number exactly as they appear on your Social Security card (Option a, b or c) .

Options:

  1. whenever you write to us about your earnings record.

  2. to your employers. You will also need to put this information on income tax returns for self-employment income, or on any letters you might send to us.

  3. on your income tax returns for self-employment income, or on any letters you might send to us.

     

ERS447 — SEI REPORTED — INCORRECT SSN

We requested information from you because the self-employment income which you reported does not (Option a or b) .

Options:

  1. agree with our records

  2. appear with a Social Security number

     

ERS448 — SEI REPORTED — CORRECT AMOUNT

We will use your reply to make sure that our records show the correct amount of your self-employment income.

 

ERS449 — IDENTIFYING INFORMATION NEEDED TO LOCATE SSN — FIRST PARTY

We need your Social Security number to locate your earnings record. However, if you do not know the number, please give us (Option a, b, c and/or d) . We may be able to locate your number using this information.

Options:

  1. your full name

  2. your date and place of birth

  3. your father's name

  4. your mother's maiden name

     

ERS450 — IDENTIFYING INFORMATION NEEDED TO LOCATE SSN — THIRD PARTY

We need (name's) Social Security number to locate the earnings record. However, if you do not know the number, please give us (Option e or f) , (Option a, b, c and/or d) . We may be able to locate (Option e or f) number using this information.

Options:

  1. full name

  2. date and place of birth

  3. father's name

  4. mother's maiden name

  5. his

  6. her

     

ERS451 — POSTAGE-PAID ENVELOPES

We are requesting information from you in order to correct earnings which were reported in error. Our rules do not allow us to provide postage-paid envelopes for responses to our requests for information in this situation.

 

ERS452 — SSN FURNISHED

Thank you for sending us your Social Security number.

 

ERS453 — INCORRECT IDENTIFYING INFORMATION FURNISHED — SELF-EMPLOYMENT

Using the information you sent us, we are now able to add your self-employment income for (year) to your earnings record. The income had previously been reported (Option a, b or c) .

Options:

  1. with an incorrect Social Security number.

  2. without a Social Security number.

  3. with a name different from the one shown on our records.

     

ERS454 — IRS FURNISHED CORRECT INFORMATION — EARNINGS ADJUSTMENT MADE

Using the information sent to us by the Internal Revenue Service, we are now able to add your self-employment income for (year) to your earnings record. The income was previously reported (Option a, b or c) .

Options:

  1. with an incorrect Social Security number

  2. without a Social Security number

  3. with a name different from the one shown on our records.

     

ERS455 — SSN INCORRECT — NO EARNINGS ADJUSTMENT MADE

We cannot add these earnings to your record because (Option a, b or c) .

Options:

  1. the Social Security number you gave is not assigned to you.

  2. the number you gave is not a correct Social Security number.

  3. we cannot locate a Social Security number for you.

     

ERS456 — NOTIFYING WAGE EARNER OF CORRECT SSN — FIRST PARTY

The Social Security number we are using on your earnings record is (SSN) . (Option, if applicable) .

Option:

We gave you this number based on the application you signed on (date) which showed your name as (name) .

 

ERS457 — NOTIFYING EMPLOYER OF CORRECT SSN

The Social Security number we are using on (name's) earnings record is (SSN) . Please use this number when you report (Option a or b) earnings.

Options:

  1. his

  2. her

     

ERS458 — NOTIFYING WAGE EARNER OF CORRECT SSN — INCORRECT SSN FURNISHED

On the form you sent us recently, you used an incorrect Social Security number. Your correct number is (SSN) .

 

ERS459 — CANNOT LOCATE CORRECT SSN — THIRD PARTY

You did not give us enough information to locate (name's) Social Security record.

 

ERS460 — REQUEST FOR ADDITIONAL INFORMATION — INCORRECT SSN FURNISHED

The Social Security number you gave us is apparently not (Option a, b or c) correct number. We need more information so that we can find (Option a, b or c) correct number.

Options:

  1. your

  2. (name's) /his

  3. (name's) /her

     

ERS461 — IRS REQUEST FOR CORRECTION — EMPLOYER

The Internal Revenue Service sent us your request for a correction because it concerns the Social Security record of your employee, (name) .

 

ERS462 — CORRECT SSN FURNISHED — EARNINGS ADJUSTMENT MADE —ONE EMPLOYEE INVOLVED

Thank you for sending us the correct Social Security number for (name) . We (Option a or b) the earnings which you reported for the (Option c or d) mentioned in your letter to our records under number (SSN) .

 

Options:

  1. added

  2. will add

  3. year

  4. years

     

ERS463 — CORRECT SSN FURNISHED — EARNINGS ADJUSTMENT MADE —MORE THAN ONE EMPLOYEE INVOLVED

Thank you for sending us the correct Social Security numbers for your employees. We (Option a or b) the earnings which you reported for them for the (Option c or d) mentioned in your letter to our records under the following numbers:

Social Security Number            Name

 

Options:

  1. added

  2. will add

  3. year

  4. years

     

ERS464 — NO RECORD OF WAGE REPORT (NR)

We have no record of receiving an earnings report for (year(s)) . Please send us a report, if you have not already done so. If you have already sent a report, or have any questions, let us know.

 

ERS465 — EMPLOYEE OMITTED FROM WAGE REPORT (EO)

Our records show that (name) was not included in your earnings report for (year(s)) .

 

ERS466 — EMPLOYER FURNISHED INSUFFICIENT INFORMATION

We are returning your letter about your employee, (name) , because we need more information to (Option a, b or c) .

 

Options:

  1. check our records.

  2. find the report of his earnings.

  3. find the report of her earnings.

     

ERS467 — ADDITIONAL INFORMATION REQUIRED — EMPLOYER

Besides the employee's name and Social Security number, we need to know (Option a, b or c) before we can correct the report. Please return your letter with this information so we can correct the earnings record.

Options:

  1. your employer identification number

  2. the period involved

  3. the amount of earnings you reported for this employee

     

ERS468 — EIN REQUIRED — EMPLOYER

Please be sure to show your employer identification number on all letters about your earnings report.

 

ERS469 — DISAGREEMENT — EARNINGS REPORTED BY DIFFERENT EMPLOYER

The earnings you said you received from (employer's name) during (period in question) were not reported by this employer. However, your record does show that you received earnings during this period from another employer whom you did not mention. This may have happened because your employer reported earnings using a business name different from the one with which you were familiar.

(Option, if applicable)

We suggest you compare this statement of your earnings with your own records. If you believe the statement is wrong, please call, write or visit any Social Security office. If you write or visit an office, please enclose or bring this letter, along with any information about the correct amount of your earnings.

 

ERS470 — DISAGREEMENT — EARNINGS NOT REMOVED — ONE EMPLOYER

You told us that you did not earn the $(amount) reported for you by (employer's name) for (year) . However, we did not remove these earnings from your record because they were reported under your name and Social Security number.

 

ERS471 — DISAGREEMENT — EARNINGS NOT REMOVED — MORE THAN ONE EMPLOYER

You told us that you did not earn some of the amounts reported for you by employers for (year(s)) . However, we did not remove these earnings from your record because they were reported under your name and Social Security number.

 

ERS472 — DISAGREEMENT — EARNINGS NOT REMOVED — APPLY FOR NEW SSN

You have not mentioned any earnings received from (employer's name) or (employer's name) . However, we did not remove the earnings which these employers reported from your record because they were reported under your name and Social Security number.

Because we could not locate the other person who is using your Social Security number, you may continue to have a problem with keeping your earnings record correct. Therefore, we suggest that you ask us to give you a new number. If you want us to do this, you should call us at 1-800-772-1213 . If you prefer to visit one of our offices, please check the local telephone directory for the office nearest you. Or call us and we can give you the office address. If you write or visit an office, please enclose or bring this letter.

 

ERS473 — DISAGREEMENT — NO ADDITIONAL EARNINGS LOCATED

The earnings shown above were reported by your (Option a or b) . We could not find a record of any additional earnings paid to you by (year(s)) by (employer's name) .

 

Options:

  1. employer

  2. employers

     

ERS474 — EMPLOYER'S ADDRESS SHOWN ON REQUEST IS DIFFERENT FROM ADDRESS SHOWN ON OUR RECORDS

The employer's address which is shown on our record is not the same as the address you showed on your request. This is not unusual, since many employers have more than one place of business. The address shown on our records is usually the employer's main office or the office where the payroll records are kept.

 

ERS475 — SCOUTING SHOWS CORRECTION BY IRS — MAXIMUM EARNINGS NOT INVOLVED

The Internal Revenue Service reported $(amount) to us as the amount of your income from self-employment for (year) . If you believe that this amount is wrong, or if you have any further questions about the report, we suggest that you get in touch with the Internal Revenue Service.

 

ERS476 — DISAGREEMENT — CONTACT EMPLOYER OR LOCAL SSA OFFICE

If you find that this statement is different from your own records of your earnings, we suggest that you get in touch with your employer to find out the reason for the difference. If you still think that our statement is wrong, or if you have any questions, call us at 1-800-772-1213 . We can answer most questions over the phone.

If you prefer to visit one of our offices, please check the local telephone directory for the office nearest you. Or call us and we can give you the office address.

If you call or visit an office, please have this letter with you along with any evidence of the correct amount you earned. The best evidence is a W-2 form or a signed statement from the employer. We could use other evidence if these items are not available.

 

ERS477 — REPORT IN PROCESS

We did not include your earnings from (employer name) for (year) in the earnings statement we sent you because we are still processing your employer's report. We should have these earnings on our records by (date) .

If you file for benefits before we have corrected your earnings record, your W-2 form will serve as proof of your earnings.

 

ERS478 — REPORT STILL IN PROCESS — SECOND REQUEST

We did not include your earnings from (employer's name) for (year) in the earnings statement we sent you because there is still a problem with your employer's report.

We will correct your record to include these earnings as soon as we resolve this problem. If you file for benefits before we have corrected your earnings record, your W-2 form will serve as proof of your earnings.

 

ERS479 — TOTAL WAGES ON W-2 — FICA WAGES POSTED — NO ADJUSTMENT MADE

Our record of your (Option a or b) earnings for (year) from (employer's name) appears to be correct. The amount shown on our record agrees with the amount on your W-2 form, Wage and Tax Statement.

Your W-2 form shows several wage amounts. The amount which we use for Social Security purposes is the one marked on the form as (Option c or d) . Other amounts show the total income for State and Federal tax purposes.

The figure we use is not always the same as the other amounts shown on the form. An example of a type of earnings where a difference may occur is sick pay. You may wish to contact your employer for an explanation of the difference.

Options:

  1. Social Security

  2. Social Security and Medicare

  3. total FICA

  4. Social Security wages

     

ERS480 — NO FICA OR WAGES WITHHELD — NOT COVERED UNDER SOCIAL SECURITY

We reviewed the W-2 form, Wage and Tax Statement , which you sent us. It does not show that any Social Security/FICA taxes were withheld from your total wages for (year) from (employer) . Since it appears that your work was not covered under Social Security, we cannot change your record.

If you believe that your W-2 form is wrong, we suggest that you contact your employer.

 

ERS481 — TOTAL WAGES ON W-2 — ADJUSTMENT MADE SHOWING FICA WAGES

We changed your earnings for (year) from (employer's name) based on your W-2 form.

Your W-2 form shows several wage amounts. The amount which we use for Social Security purposes is the one marked on the form as (Option a or b) . Other amounts show the total income for State and Federal tax purposes.

The figure we use is not always the same as the other amounts shown on the form. One example of a type of earnings where a difference may occur is sick pay. You may wish to contact your employer for an explanation of the difference.

Options:

  1. total FICA

  2. Social Security wages

     

ERS482 — INCORRECT CREDITS PREVIOUSLY GIVEN — PERSON IS INSURED

We are sorry that the information we previously sent you was wrong, and we apologize for any inconvenience this may have caused you.

We found that you have worked long enough under Social Security to qualify for benefits when you reach age 62. Work under Social Security is figured in credits, sometimes called quarters of coverage. Our records show that you now have (number of credits earned) credits.

If you have any questions, call us at 1-800-772-1213 . We can answer most questions over the phone.

If you prefer to visit one of our offices, please check the local telephone directory for the office nearest you. Or call us and we can give you the office address.

If you call or visit an office, please have this letter with you. It will help us answer your questions.

 

ERS483 — INCORRECT CREDITS PREVIOUSLY GIVEN — PERSON IS NOT INSURED

We are sorry that the information we previously sent you about your work under Social Security was wrong, and we apologize for any inconvenience this may have caused you.

We found that you have not yet worked long enough under Social Security to qualify for benefits when you reach age 62. Work under Social Security is figured in credits, sometimes called quarters of coverage. Using the date of birth you gave us, you need (number of credits needed) credits through (year) of work. Our records show that you now have (number of credits earned) credits through (year) .

 

(Option a, if applicable)

If you think that this information is still wrong or if you have questions, call us at 1-800-772-1213 . We can answer most questions over the phone.

If you prefer to visit one of our offices, please check the local telephone directory for the office nearest you. Or call us and we can give you the office address. If you call or visit an office, please have this letter with you, along with any information about the correct amount of your earnings.

If you have any W-2 forms, pay envelopes, receipts, or any personal records of your wages, they would be helpful to us as proof if we need to correct your earnings record.

 

Option a:

Here is a list of the credits you have earned:

Year          Credits You Have Earned

 

ERS484 — POSTED EARNINGS — SELF-EMPLOYMENT

Our records show that you filed a tax return to report (Option a or b) of $(amount) from self-employment for the fiscal year which began (month/day/year) , and ended (month/day/year) .

 

Options:

  1. Social Security

  2. Social Security and Medicare

     

ERS485 — ADDITIONAL WAGES — SELF-EMPLOYMENT

You also filed a return showing that you had earnings of $(amount) for the period (date) through (date) .

 

ERS486 — REPORTING SELF-EMPLOYMENT BY TAXABLE YEAR INSTEAD OF CALENDAR YEAR

For reporting your self-employment income, you use a taxable year that begins on (date) and ends on (date) of the following calendar year. In years when there is a change in the maximum amount of earnings covered by Social Security and Medicare, taxpayers whose taxable year spans 2 calendar years do not get credit for the maximum, nor do they pay maximum Social Security taxes and Medicare.

The tax rate and maximum amount which we apply to taxpayers in this situation are the ones in effect when the taxable year begins.

Your record shows the following information for the years you asked us about:

 

Fiscal Year

Amounts Reported on Schedule SE

Amounts Credited

Total Credited to Calendar Year

 

ERS487 — TOTAL WAGES ON W-2, ADJUSTMENT MADE (NO FICA WAGES)

We reviewed the Form W-2, Wage and Tax Statement , which you sent us. It does not show that any Social Security/FICA taxes were withheld from your total wages for (year) from (employer) . Since it appears that your work was not covered under Social Security, we cannot change your record.

If you believe that your Form W-2 is wrong, we suggest that you contact (employer) .

2. Earnings Investigation Completed Paragraphs

ERS488 — EXPLANATION TO THE NUMBERHOLDER OF THE MEDICARE WAGE MAXIMUM AMOUNT

Each year there is a maximum amount of Social Security wages and Medicare wages that can be taxed. Before calendar year 1991, the maximum amount was the same for both Social Security and Medicare purposes. Therefore, employers showed the same wage amounts for Social Security and Medicare in a single block on Form W-2. They also showed one combined Social Security and Medicare tax amount in another block.

Beginning with calendar year 1991, the law changed. There is now a higher taxable wage amount for Medicare than for Social Security. Therefore, Form W-2 now shows separate blocks for the Social Security and Medicare wage amounts. Separate blocks are also shown for the Social Security and Medicare tax amounts.

 

ERS489 — EXPLANATION TO THE NUMBERHOLDER OF HOW WE ESTABLISHED WAGES

The (option a or b) was not correct on your Form W-2 for (year) . Therefore, we corrected your wages with (name of employer) based on the amounts shown in the (option a, b, c, or d) of your Form W-2. We notified your employer of this correction.

 

Options:

  1. Medicare Wages and Tips entry

  2. Social Security Wages entry

  3. Social Security Wages and Tips entry

  4. Wages, Tips, Other Compensation entry

     

ERS490 — EXPLANATION TO THE NUMBERHOLDER THAT MEDICARE WAGE AMOUNT DOES NOT AFFECT SOCIAL SECURITY BENEFIT ENTITLEMENT

We cannot use Medicare wages to figure Social Security benefits.

 

ERS491 — MEDICARE 05-10043 BOOKLET

The enclosed booklet, Medicare 05-10043 provides additional information about Medicare.

 

EIC401 — ONE EMPLOYER — SEVERAL YEARS INVOLVED

We have completed our review of your earnings record.

Option, (if applicable)

Option:

We are adding the following amounts to your record:

 

Source of Earnings Year Amount of Social
Security Earnings
Amount of
Medicare Earnings

 

EIC402 — ONE YEAR INVOLVED — REGULAR WAGES

We have completed our review of your earnings record. The record now shows that you earned (Option a, b, or c) .

 

Options:

  1. $(amount) for (year) from (employer's name) .

  2. Social Security and Medicare wages of (amount) for (year) from (employer's name) .

  3. Social Security wages of ($amount) and Medicare wages of $(amount) for (year) from (employer's name) .

     

EIC403 — ONE YEAR INVOLVED — ADJUSTMENT MADE

We have completed our review of your earnings record. Based on the information we received, we are changing your record to show that you earned (Option a, b, or c) .

 

Options:

  1. $(amount) from (employer's name) in (year) .

  2. Social Security and Medicare wages of (amount) for (year) from (employer's name) .

  3. Social Security wages of (amount) and Medicare wages of $(amount) for (year) from (employer's name) .

     

EIC404 — ONE YEAR INVOLVED — ADDITIONAL EARNINGS

We have completed our review of your earnings record. Based on the information we received, we are changing the record to show additional earnings of (Option a, b, or c) .

 

Options:

  1. $(amount) for (year) .

  2. Social Security and Medicare wages of (amount) for (year) from (employer's name) .

  3. Social Security wages of (amount) and Medicare wages of $(amount) for (year) from (employer's name) .

     

EIC405 — ONE YEAR INVOLVED — WAGES REPORTED INCORRECTLY

We have completed our review of your earnings record. We have located earnings reported for you (Option a or b) . Based on the information we received, we are changing your record to show that you earned (Option c, d, or e) .

 

Options:

  1. under an incorrect Social Security number.

  2. without a Social Security number.

  3. $(amount) from (employer's name) in (year) .

  4. Social Security and Medicare wages of (amount) for (year) from (employer's name) .

  5. Social Security wages of $(amount) and Medicare wages of $(amount) for (year) from (employer's name) .

     

EIC406 — MORE THAN ONE YEAR INVOLVED — WAGES REPORTED INCORRECTLY

We have completed our review of your earnings record. We have located earnings reported for you (Option a, b or c) . Based on the information we received, we are changing your record to show that you earned the following amounts:

 

Source of Earnings Year Amount of Social Security
Earnings
Amount of
Medicare Earnings

 

Options:

  1. under an incorrect Social Security number

  2. without a Social Security number

  3. under a name different from the name shown on our record

     

EIC407 — ONE YEAR INVOLVED — SELF-EMPLOYMENT

We have completed our review of your earnings record. The record now shows your self-employment income as $(amount) (Option, if applicable) for (year) .

 

Option:

and self-employment Medicare of ($amount) .

 

EIC408 — ONE YEAR INVOLVED — ADJUSTMENT MADE

We have completed our review of your earnings record. Based on the information we received, we are changing your record to show that you had self-employment income of $(amount) (Option, if applicable) for (year) .

 

Option:

and self-employment Medicare of $(amount) .

 

EIC409 — MORE THAN ONE YEAR INVOLVED — REGULAR WAGES

We have completed our review of your earnings record. The record now shows the following amounts for the employment you asked us about:

Source of Earnings Year Amount of Social Security
Earnings
Amount of Medicare
Earnings

 

EIC410 — MORE THAN ONE YEAR INVOLVED — SELF-EMPLOYMENT

We have completed our review of your earnings record. The record now shows the following amounts for the self-employment income you asked us about:

  1. Year

Amount of Income

 
  1. Year

Amount of Social Security Income

Amount of Medicare Income

 

EIC411 — MORE THAN ONE YEAR INVOLVED — SEI ADJUSTMENT MADE

We have completed our review of your earnings record. Based on the information we received, we are changing your record to show the following amounts for the self-employment income you asked us about:

 

  1. Year

Amount of Income

 
  1. Year

Amount of Social
Security Income

Amount of Medicare Income

 

EIC412 — MORE THAN ONE EMPLOYER INVOLVED

We have completed our review of your earnings record. Based on the information we received, we are changing your record to show the following amounts for the employers you asked us about:

Source of Earnings Year Amount of Social Security Earnings Amount of
Medicare Earnings

 

EIC413 — WAGES EARNED BY ANOTHER PERSON REMOVED

We have completed our review of your earnings record. We found that amounts earned by another person were incorrectly reported under your Social Security number. We are removing the incorrect earnings from your record. Your record now shows the following:

 

Source of Earnings Year Amount of Social
Security Earnings
Amount of
Medicare Earnings

 

EIC414 — WAGES EARNED BY ANOTHER PERSON REMOVED — NO WAGES LEFT ON RECORD

We have completed our review of your earnings record. We found that all of the amounts on your record were actually earned by another person but were incorrectly reported under your Social Security number. After the removal of these amounts, you have no earnings on your record.

 

EIC415 — WHAT RECORD SHOWS FOR PERIOD IN QUESTION

This is what your record (Option a or b) for the periods in question:

 

Options:

  1. now shows

  2. will show

     

EIC416 — REPLY TO EMPLOYEE

Using the information you gave us, we are adding to your record the earnings which were reported for you by (employer's name) for (Option a, b or c) (Option d, e or f) .

 

Options:

  1. the quarter ending (date)

  2. the quarters ending (date)

  3. (year or years)

  4. with an incorrect Social Security number

  5. without a Social Security number

  6. with a name different from the one shown on our records

     

EICC17 — Caption

 

Source of Earnings Year Amount of Social Security
Earnings
Amount of
Medicare Earnings

 

EICC18 — Caption

 

Source of Earnings Period
Ending
Amount of Social
Security Earnings
Amount of
Medicare Earnings

 

EICC19 — Caption

 

Medicare Qualified
Government Earnings

Year

Amount of Income

 

EICC20 — Caption

 

Self-Employment Year Amount of Social Amount of
   Security Income Medicare Income

 

EICC21 — Caption

 

Source of Earnings

Year

Amount of Social
Security Earnings

Amount of
Medicare Earnings

 

EICC22 — Caption

 

Year

Amount of Social Security
Income

Amount of Medicare Income

 

EIC421 — UNABLE TO LOCATE OTHER PERSON USING SSN — NEW SSN ASSIGNED

We have completed our review of your earnings record. We could not find the other person who is using your Social Security number. Therefore, you agreed to accept a new number, (SSN) . We will keep track of your earnings on a record established under this number. Please give the new number to your employer.

 

EIC422 — ISSUED INCORRECT SSN — EARNINGS REMOVED FROM RECORD

 

We found that the Social Security Number, (SSN) , was given to you in error. We are sorry if this error has caused you any inconvenience.

We need evidence of your age, identity and citizenship to give you a correct number. Since we do not have this evidence, we have to remove your earnings from our records.

We will be able to keep track of your earnings on our records only if you have a correct number. If you can give us the evidence we need to get you a number or if you have any questions, call us at 1-800-772-1213 . We can answer most questions over the phone.

If you prefer to visit one of our offices, please check the local telephone directory for the office nearest you. Or call us and we can give you the office address.

Please have this letter with you if you call or visit an office. It will help us answer your questions.

 

EIC423 — USING INCORRECT SSN — EARNINGS REMOVED FROM RECORD

We found that the Social Security Number, (SSN) , which you have been using, is wrong.

We need evidence of your age, identity and citizenship to give you a correct number. Since we do not have this evidence, we have to remove your earnings from our records.

We will be able to keep track of your earnings on our records if you have a correct number. If you can give us the evidence we need to get you a number or if you have any questions, call us at 1-800-772-1213 . We can answer most questions over the phone.

If you prefer to visit one of our offices, please check the local telephone directory for the office nearest you. Or call us and we can give you the office address. If you call or visit an office, please have this letter with you. It will help us answer your questions.

 

EIC424 — MULTIPLE SSNs — EARNINGS REPORTED UNDER ONLY ONE NUMBER

You have two Social Security numbers assigned to you, (SSN) and (SSN) . Although we will add earnings to your record that are reported under either number (Option, if
applicable)
, you need only one number. Please continue to use (SSN) for all purposes.

We are enclosing an itemized statement of your earnings. We have no record of any earnings reported for you under the other Social Security number.

 

Option:

and under any names you have given us

 

EIC425 — MULTIPLE SSNs — NO EARNINGS POSTED UNDER EITHER NUMBER

You have two Social Security numbers assigned to you, (SSN) and (SSN) . Although we will add earnings to your record that are reported under either number (Option, if
applicable)
, you need only one number. Please continue to use (SSN) for all purposes.

Your Social Security record does not show any earnings at this time. Amounts reported in the last year, however, may not yet appear because of the time it takes to receive and process reports.

If you had earnings which you believe should be on your record or if you have any questions, call us at 1-800-772-1213 , please get in touch with any Social Security office. You will need to give the office:

 

  • your Social Security numbers,

  • the periods when you were employed,

  • the wages you were paid, and

  • the employer's name and address.

     

Option:

and under any names you have given us

 

EIC426 — MULTIPLE SSNs — EARNINGS POSTED UNDER BOTH NUMBERS

You have two Social Security numbers assigned to you, (SSN) and (SSN) . Although we will add earnings to your record that are reported under either number (Option, if
applicable)
, you need only one number. Please use (SSN) for all purposes.

We are enclosing a statement of your earnings under both numbers.

 

Option:

and under any names you have given us

 

EIC427 — MULTIPLE SSNs — EARNINGS STATEMENT SENT HAD ONLY ONE NUMBER

The Social Security earnings statement we sent you earlier was wrong because we did not include the earnings reported for you under Social Security Number (SSN) . We are sorry for the inconvenience which this caused you.

 

3. Earnings Investigation, Discontinued

EID401 — REGULAR WAGES — NO RESPONSE

We have stopped our review of your earnings record because you did not respond to our office when we requested information.

(Option a or b, if appropriate)

 

Options:

  1. At present, your record shows that you earned $(amount) from (employer's name) in (year) .

  2. At present, the record shows the following amounts for the employment you asked us about:

  3. At present, your record shows no earnings for (year(s)) .

     

EID402 — SELF-EMPLOYMENT — NO RESPONSE

We have stopped our review of your earnings record because you did not respond to our office when we requested information.

 

(Option a or b)

 

Options:

  1. At present, the record shows that your income from self-employment in (year) was $(amount) .

  2. At present, the record shows the following amounts for the self-employment income you asked us about:

     

Year       Amount of Income

 

EID403 — REGULAR WAGES — ADJUSTMENT MADE

We have stopped our review of your earnings record because you did not respond to our office when we requested information.

 

(Option a or b, if appropriate)

 

Options:

  1. Based on the information we already obtained, we changed your record to show that you earned $(amount) from (employer's name) in (year) .

  2. Based on the information we already obtained, we changed your record to show the following amounts for the employment you asked us about:

    Source of Earnings      Year      Amount of Earnings

 

EID404 — SELF-EMPLOYMENT — ADJUSTMENT MADE

We have stopped our review of your earnings record because you did not respond to our office when we requested information.

 

(Option a or b)

 

Options:

  1. Based on the information we already obtained, we changed your record to show that you had net earnings from self-employment of $(amount) for (year) .

  2. Based on the information we already obtained, we changed your record to show the following amounts for the self-employment income you asked us about:

     

     Year       Amount of Income

 

EID405 — REGULAR WAGES — ONE YEAR INVOLVED — WAGE EARNER IN AGREEMENT

We have stopped our review of your earnings record because you agreed that the $(amount) reported for you by (employer's name) for (year) was correct.

 

EID406 — REGULAR WAGES — MORE THAN ONE YEAR INVOLVED —NUMBER HOLDER IN AGREEMENT

You have agreed that the records of (employer's name) are correct. They show that you were paid $(amount) between (year) and (year) . We have changed our record of your earnings to reflect this amount.

 

EID407 — REGULAR WAGES — MORE THAN ONE YEAR INVOLVED —NUMBER HOLDER IN AGREEMENT

We have stopped our review of your earnings record because you agreed that the following amounts which your employer reported are correct:

 

EID408 — REGULAR WAGES — MORE THAN ONE YEAR INVOLVED — MORE THAN ONE EMPLOYER INVOLVED — NUMBER HOLDER IN AGREEMENT

We have agreed that the records of (employer's name) are correct. They show that you were paid $(amount) between (year) and (year) . We have changed our record of your earnings to reflect this amount.

The earnings reported for you by the other employers you mentioned are:
$(amount)

 

EID409 — SELF-EMPLOYMENT — ONE YEAR INVOLVED — NUMBER HOLDER IN AGREEMENT

We have stopped our review of your earnings record because you agreed that $(amount) was the correct amount of your earnings from self-employment for (year) .

 

EID410 — SELF-EMPLOYMENT — MORE THAN ONE YEAR INVOLVED —NUMBER HOLDER IN AGREEMENT

We have stopped our review of your earnings record because you agreed that the following amounts of income from self-employment are correct:

 

EID411 — LAG YEAR EARNINGS POSTED

This statement includes the following earnings:

These earnings did not appear on your record when our local office was in touch with you.

 

EID412 — ADDITIONAL WAGES POSTED — REGULAR WAGES

Our records also show that (employer's name) reported earnings of $(amount) for you for (year) .

 

EID413 — ADDITIONAL WAGES POSTED — SELF-EMPLOYMENT

Our records also show that you reported $(amount) as your income from self-employment for (year) .

 

EID414 — NO RECORD OF EMPLOYER REPORT

 

We have no record of an employer named (employer's name) at (address) . This employer may have moved or changed the name of the business. Please check again to make sure of the correct name and address.

Because of the length of time which has passed since this employment, the employer's records may no longer be available.

 

EID415 — ADDITIONAL INFORMATION REQUESTED — THIRD PARTY

We are returning your request for information from (name's) Social Security record because we need to know more about (Option a or b) to locate the record.

Please ask (Option a or b) to complete items 1 through 10 on the enclosed form. Then, fill in the rest of the information for the periods you are questioning and return the form to us in the enclosed envelope. (Option c, if applicable)

When we receive the form, we will check our records. It may take us some time to give you a complete answer to your questions.

 

Options:

  1. him

  2. her

  3. Please do not ask for information for periods after (latest lag date) . Our records for these periods are not complete because of the time it takes to receive and process reports.

     

EID416 — COVERAGE DETERMINATION

 

We cannot give you the information you need at present because we are reviewing your record to see whether the work you did for (employer's name) is covered by Social Security. We will let you know our decision as soon as possible.

 

EID417 — REQUESTED INFORMATION UNAVAILABLE — RECORD BEING REVIEWED BY LOCAL FIELD OFFICE

We cannot give you the information you need at present because our local office is now reviewing your Social Security earnings record. We will send you the information as soon as it becomes available.

 

EID418 — EARNINGS RECORD INFORMATION ENCLOSED

We are sending you information about your Social Security earnings record on the enclosed page.

 

EID419 (MCS-ALS006) — DO YOU DISAGREE WITH THE DECISION?

If you disagree with the decision, you have the right to appeal. A person who did not make the first decision will decide your case. We will review your case again and consider any new facts you have.

  • You have 60 days to ask for an appeal.

  • The 60 days start the day after you get this letter.

  • You must have a good reason for waiting for more than 60 days to ask for an appeal.

  • You have to ask for an appeal in writing. If you want to make a request, please contact one of our offices. We can help you complete the required form.

     

EID420 — REFERRAL, FOREIGN ADDRESS

If you have any questions, Option a, b, c or d) .

 

Options:

  1. call, write or visit the Social Security office at (address and phone number) . Please be sure to include your Social Security number if you do write. However, if you decide to visit the office, please take this letter. It will help us answer your questions.

  2. write to us at the above address.

  3. write to the following address:

    U.S. Department of Veterans Affairs, SSA Unit
    1131 Roxas Boulevard
    Manila, Philippines

  4. write to us at the following address:

    Social Security Administration
    P.O. Box 17769
    Baltimore, Maryland 21203 USA

     

EID421 — APPEALS DECISION REVERSES BUREAU DECISION

After reviewing your case, the (Option a or b) has changed an earlier decision we made.

Options:

  1. administrative law judge

  2. Appeals Council

     

4. Time Limitation Paragraphs

TML40l — NON-COVERED SERVICES POSTED

We are not removing from your record the earnings which (employer's name) reported for you for (year) . This is because we cannot correct the record for this period after the deadline of (date) . Although there are a few exceptions to this rule, the exceptions do not apply to your case.

 

TML403 — GENERAL EXPLANATION — SELF-EMPLOYMENT TIME LIMITATION

We cannot correct a person's earnings record after 3 years, 3 months and 15 days in which a person had earnings for SEI. If the error was brought to our attention during this period or if the income was reported to IRS within this time limit, we may be able to make an exception. We can decide if there is an exception only on a case-by-case basis.

 

TML404 — NON-COVERED SERVICES POSTED — SELF-EMPLOYMENT

We are not removing the income which you reported for (year) from your earnings record. This is because we cannot correct the record for this period after the deadline of (month/day/year) . Although there are a few exceptions to this rule, the exceptions do not apply to your case.

 

TML405 — EMPLOYEE OMITTED FROM EMPLOYER REPORT (EO)

Our records do not show that (employer's name) reported any earnings for you for
(year) . To add these earnings to the record, we need proof of the amount you were paid. We can accept any of the following as proof:

 

  • W-2 forms,

  • pay envelopes, or

  • any other statement of earnings which the employer gave you.

If you do not have any of these things, you may wish to get in touch with the employer. They may be willing to give you a record of the amounts they paid you.

 

TML406 — SOME EARNINGS REPORTED BY EMPLOYER

Our records do not show all of the earnings which you asked us about. The records show that (employer's name) reported that you were paid $(amount) for (year) . To add any other earnings to the record, we need proof of the amount you were paid. We can accept any of the following as proof:

 

  • W-2 forms,

  • pay envelopes, or

  • signed statement by an employer.

If you do not have any of these things, you may wish to get in touch with the employer. They may be willing to give you a record of the amounts they paid you.

 

TML407 — DOUBLE POSTINGS REFLECTED ON RECORD

The Social Security earnings statement we sent you earlier was wrong. We regret any inconvenience this error may have caused.

Our records indicate that $(amount) for (year) from (employer's name) was credited twice to your record. The duplicate postings were included in the statement of earnings you received. We have removed the excess amount from your record. As a result of the adjustment $(amount) remains credited to your record for (year) .

 

TML408 — NO SELF-EMPLOYMENT INCOME POSTED — EVIDENCE NEEDED

To add your income from self-employment during (year(s)) to your earnings record, we need proof that you reported this income to the Internal Revenue Service by (date) . Please send us the following:

 

  • a copy of your income tax return for that year,

  • any schedules or statements attached to the return,AND

  • a cancelled check or other proof that the return was filed.

     

TML409 — WITHDRAWAL OF REQUEST FOR EARNINGS ADJUSTMENT —ADDITIONAL INFORMATION

On (date) you withdrew your request that we change your earnings record. However, when we received your request we reviewed your record. Based on the facts in file, we have changed your record to show that (option a or b) .

 

Option:

  1. you earned $(amount) from (employer's name) in (year)

  2. you had net earnings from self-employment of $(amount) in (year) .

     

TML410 — WITHDRAWAL OF REQUEST FOR EARNINGS ADJUSTMENT —GENERAL

On (date) , you withdrew your request that we change your earnings record. Therefore, we will not change the earnings reported for you by (employer's name) unless we receive another request for change.

 

TML411 — NO STATE AND LOCAL AMOUNTS POSTED (EO) —UNABLE TO OBTAIN PRIMARY EVIDENCE

We cannot add to your earnings record the wages which you say (employer's name) paid you in (year) . This is because we were unable to get evidence about the wages from the State.

 

TML412 — CONTRIBUTION RATES — SEI AND FICA

We estimate the amount of Social Security taxes you paid for any year in which you had Social Security covered earnings. If you had both earnings and self-employment income in a single year, your earnings statement will show one combined total.

 

TML413 — CONTRIBUTION RATES — REGULAR WAGES — EXPLANATION

You asked us for information about how contribution rates are figured for Social Security purposes. We hope that the following will answer your questions.

The law requires employers to deduct Social Security contributions from their employees' earnings, and to match these amounts with equal contributions of their own. However, before 1988 employers were not required to pay an equal share for the contributions deducted for taxable tips reported by employees.

Each year there is a maximum amount of earnings which can be taxed for Social Security purposes, and used to compute benefits. Contributions are not deducted for earnings over this amount.

 

(Option A or B)

 

Options:

  1. The following table shows the contribution rates for the years in which you are interested.

Year Contribution Rate (%) Each Employer/Employee Combined Rate (%) Maximum Taxable
Earnings

 

  1. The contribution rate for each employer and employee in (year) (Option a, b, or c) (number) percent, for a total of (number) percent.

     

Options:

  1. is

  2. was

  3. will be

ALERT: Use the following chart to determine the proper fill-in information.

FILL-IN FOR TML413, OPTION A — —

CONTRIBUTION RATES AND MAXIMUM TAXABLE EARNINGS — REGULAR WAGES

Year Contribution Rate (%) Each
Employer/Employee
Combined Rate (%) Maximum
Taxable
Earnings
1937-19491.01.0$3,000
1950 1.53.0$3,000
1951-1953 1.5 3.0 $3,600
1954 2.0 4.0 $3,600
1955-1956 2.0 4.0 $4,200
1957-1958 2.25 4.5 $4,200
1959 2.5 5.0 $4,800
1960-1961 3.0 6.0 $4,800
1962 3.1256.25 $4,800
1963-1965 3.625 7.25 $4,800
1966 4.2 8.4 $6,600
1967 4.4 8.8 $6,600
1968 4.4 8.8 $7,800
1969-1970 4.8 9.6 $7,800
1971 5.2 10.4 $7,800
1972 5.2 10.4 $9,000
1973 5.85 11.7 $10,800
1974 5.85 11.7$13,200
1975 5.85 11.7 $14,100
1976 5.85 11.7 $15,300
1977 5.85 11.7 $16,500
1978 6.05 12.1 $17,700
19796.13 12.26 $22,900
1980 6.13 12.26 $25,900
1981 6.65 13.3 $29,700
1982 6.7 13.4 $32,400
1983 6.7 13.4$35,700
1984 7.0 13.4 $37,800
1985 7.05 14.0 $39,600
1986 7.15 14.3 $42,000
1987 7.1514.3 $43,800
1988 7.51 15.02 $45,000
1989 7.51 15.02 $48,000
1990 7.65 15.30 $51,300
1991 7.65 15.30 $53,400
1992 7.65 15.30 $55,500
19937.6515.30$57,600
19947.6515.30$60,600
19957.6515.30$61,200
19967.6515.30$62,700
19977.6515.30$65,400
19987.6515.30$68,400
19997.6515.30$72,600
20007.6515.30$76,200
20017.6515.30$80,400
20027.6515.30$84,900
20037.6515.30$87,000

 

TML414 — CONTRIBUTION RATES — SELF-EMPLOYMENT INCOME —
EXPLANATION

You asked us for information about how contribution rates are figured for Social Security purposes. We hope that the following will answer your questions.

The law requires people who are self-employed to pay contributions on their income from self-employment up to a maximum amount which has been established for each year.

 

(Option A or B)

 

Options:

  1. The following table shows the contribution rates for the years in which you are interested.

Year

Contribution Rate (%)

Maximum Amount

(fill-in information)

 

  1. The contribution rate for (year) (Option a, b, or c) (number) percent, and the maximum amount for the year (Option a, b, or c) $(amount) .

     

Options:

  1. is

  2. was

  3. will be

     

ALERT: Use the following chart to determine proper fill-in information.

FILL-IN FOR TML414, OPTION A —

CONTRIBUTION RATES AND MAXIMUM TAXABLE EARNINGS —SELF-EMPLOYMENT

Year Contribution Rate (%) Maximum Amount
1951-1953 2.25$3,600
1954 3.0 $3,600
1955 3.0 $4,200
1957-1958 3.375 $4,200
1959 3.75 $4,800
1960-1961 4.5 $4,800
1961 4.7 $4,800
1963-1965 5.4 $4,800
1966 6.15 $6,600
1967 6.4 $6,600
1968 6.4$7,800
1969-1970 6.9 $7,800
1971 7.5 $7,800
1972 7.5 $9,000
1973 8.0 $10,800
1974 7.9 $13,200
1975 7.9 $14,100
1976 7.9 $15,300
1977 7.9 $16,500
1978 8.1 $17,700
19798.1 $22,900
1980 8.1 $25,900
1981 9.3 $29,700
1982 9.35 $32,400
1983 9.35 $35,700
1984 11.3 $37,800
1985 11.8 $39,600
1986 12.3 $42,000
1987 12.3 $43,800
1988 13.02 $45,000
1989 13.02 $48,000
1990 15.30 $51,300
1991 15.30$53,400
1992 15.30$55,500
199315.30$57,600
199415.30$60,600
199515.30$61,200
199615.30$62,700
199715.30$65,400
199815.30$68,400
199915.30$72,600
200015.30$76,200
200115.30$80,400
200215.30$84,900
200315.30$87,000

 

TML415 — EXCESS OF MAXIMUM AMOUNT REPORTED BY ONE EMPLOYER

You should let your employer know if Social Security contributions were deducted on earnings of more than $(amount) for (year) .

 

(Option, if applicable)

Option:

Even if the contributions which were not due are refunded to you, the extra earnings will remain on your record unless your employer asks the Internal Revenue Service to make a correction. However, we will not use any earnings which are over the maximum amount when we figure your Social Security benefits.

 

TML416 — EXCESS OF MAXIMUM AMOUNT REPORTED BY MORE THAN ONE EMPLOYER

You should let your Internal Revenue Service (IRS) office know if Social Security taxes were paid on more than $(amount) of your earnings. This is because

 

  • you worked for more than one employer, and

  • you did not claim credit for the extra Social Security contributions on your income tax return for (year) .

You must file a claim with the IRS by April 15, (year) to receive a refund of the extra contributions withheld for (year) .

 

TML417 — EXCESS OF MAXIMUM — RETROACTIVE REPORT OF STATE OR LOCAL WAGES

Because of a change to your earnings record reported by (name of State or local entity) your record now shows earnings of $(amount) for (year) . However, the maximum amount of earnings which could be taxed and used for Social Security purposes in that year was $(amount) .

If you paid too much in Social Security contributions for (year) , you should get in touch with your Internal Revenue Service office. You can ask that the excess amount be refunded if you do so by (Option a or b) .

 

Options:

  1. Wages:

    the later of these two dates:

    • the end of the third year after you filed your income tax return, or

    • the end of the second year after the contributions were paid.

       

  2. Self-employment income:

    the end of the second year after the year in which this income was earned.

     

TML418 — REFUND FROM INTERNAL REVENUE SERVICE

Requests for a refund of Social Security tax contributions should be given to the Internal Revenue Service. They are responsible for collecting the taxes and for making refunds.

 

TML419 — SOCIAL SECURITY CONTRIBUTIONS — PERSON LEAVES COVERED EMPLOYMENT

We cannot refund your Social Security contributions as you requested. Your contributions have been added to the Social Security trust funds. The law does not allow refunds from the trust funds when a person is no longer working in a job covered by Social Security.

 

TML420 — SOCIAL SECURITY CONTRIBUTIONS — PERSON MAY RETURN TO COVERED EMPLOYMENT

We cannot refund your Social Security contributions as you requested because your contributions have been added to the Social Security trust funds. The law does not allow refunds from the trust funds, even when benefits are not payable. There are several reasons for this:

 

  • You might do additional work and become eligible for benefits later.

  • You may have worked long enough so that some members of your family might be eligible in case of your death.

     

TML421 — VOLUNTARY CONTRIBUTIONS

We cannot honor your request to (Option a, b, or c) . This is not permitted by the law.

 

Options:

  1. make voluntary contributions in order to receive Social Security benefits.

  2. continue your insurance protection from Social Security by making voluntary contributions.

  3. make voluntary contributions for work which is not covered by Social Security.

     

TML422 — WHO REPORTS EARNINGS — TIPS

Only your employer can report your earnings for you so that we can add them to your Social Security record. You may not do this for yourself. The only exception is that employees may report some of the cash tips which they receive.

 

TML423 — WHO REPORTS EARNINGS — SELF-EMPLOYMENT

Earnings must be reported and contributions paid for every person whose work is covered by Social Security. This is true regardless of the person's age or whether benefits are payable. Employers are responsible for reporting their employees' earnings to the Internal Revenue Service. Self-employed persons are responsible for reporting their net earnings when they file income tax returns.

 

TML424 — BORROWING OR WITHDRAWING SOCIAL SECURITY CONTRIBUTIONS OR MAKING CASH SETTLEMENTS

There is no provision in the Social Security Act which would permit a person to (Option a. b or c) his or her Social Security contributions. The Social Security program is not a plan that guarantees the return of the person's Social Security contributions.

It is a system of Social Security under which employees, their employers, and self-employed people who are engaged in work covered by the program pay Social Security contributions to provide insurance protection for individuals and their families. This insures against the risk of loss of income from work because of retirement, disability, or death, and against hospital care costs for people 65 and older and some people under 65 who are disabled.

Contributions paid on a person's earnings are not allocated specifically to his or her Social Security record. Instead, they are pooled in special funds from which benefit payments are made to those persons (and their families) who have worked long enough to be insured and who have incurred the risk against which the program provides insurance.

 

Options:

  1. borrow from

  2. withdraw amounts from

  3. receive cash settlements from

     

TML425 — WHAT HAPPENS TO CONTRIBUTIONS WHEN A PERSON DIES

If you are insured at the time of your death, relatives whom you normally support or have a legal obligation to support will be eligible to receive monthly survivors' benefits. Also, a lump sum death payment may be made to help meet the funeral expenses. No benefits or refunds can be paid to your survivors if you die and are not insured.

All Social Security contributions flow into the general funds of the Treasury and then are automatically allocated to Social Security trust funds. The law provides that money from these funds be used to pay only Social Security benefits and the administrative expenses of the program.

 

TML426 — IRS STATUTE OF LIMITATIONS — BARRED YEARS

We will report our decision about your earnings to the Internal Revenue Service (IRS) , and they will make any necessary changes to your taxes.

The IRS usually does not refigure the amount of taxes for a year if more than 3 years have passed since the income taxes for that year were due. To make sure that you receive any refund you might be due for (year) , you should get in touch with the IRS before
(date) . You can use the enclosed form to do this.

Please enter your name and address in the spaces provided on the form, and complete items a, c, d (if applicable), and e. Then, date and sign the form, and send it to the IRS office where you sent your (year) tax return. If you paid the taxes on or before (date) , your request must be postmarked before midnight (month/day/year) .

 

TML427 — PAMPHLET ON RATES AND CONTRIBUTIONS ENCLOSED

Please read the enclosed pamphlet for more information about Social security rates and contributions.

 

TML428 — IRS JURISDICTION — COLLECTION OF TAXES

The Internal Revenue Service handles collection of Federal taxes and Social Security contributions.

 

TML429 — IRS JURISDICTION — REFUNDS OF CONTRIBUTIONS

The Internal Revenue Service handles all changes to Social Security contributions, and claims for refund.

 

TML43O — IRS REQUEST REFERRED

We have sent your letter to (Option a or b) . They will get in touch with you about your questions.

 

Options:

  1. the Internal Revenue Service, (address) .

  2. that office.

     

TML43l — IRS CONTACTED FOR FURTHER INFORMATION

If you wish further information, please get in touch with your Internal Revenue Service office.

 

TML432 — IRS REFERRAL FOR INFORMATION

Therefore, we suggest that you get in touch with your Internal Revenue Service.

 

TML433 — IRS REFERRAL FOR INFORMATION — FORM W2

We do not furnish copies of the form W-2. The Internal Revenue Service can give you forms and information concerning Federal taxes.

 

TML434 — IRS REFERRAL FOR INFORMATION — CONTRIBUTIONS

For information about Social Security contributions due on your income from self-employment, we suggest that you get in touch with the Internal Revenue Service office where you filed your Federal income tax returns.

 

TML435 — IRS REFERRAL FOR INFORMATION — W2/W3

You can obtain W-2 or W-3 forms from your Internal Revenue Service office.

 

TML436 — FIRST RESPONSE DID NOT ANSWER QUESTION

We are sorry that the information we sent you did not answer your question about your Social Security earnings record.

 

TML437 — EXACT DATES OF EMPLOYMENT NOT KNOWN

We cannot give you the exact dates of employment because employers are not required to report this information to us.

 

TML438 — 0NLY l937 EARNINGS ARE ITEMIZED

We cannot give you the amount of earnings in each calendar quarter during 1937 because of the way in which earnings were reported in that year.

 

TML439 — REQUEST FOR OTHER THAN QUARTERLY BREAKDOWN — YEARS AFTER l937

We can only give you quarterly figures for earnings during the period you asked about because this was the way in which employers reported the earnings.

 

TML44O — EXPLANATION OF INQUIRY FORM — GENERAL

We send an inquiry form, such as the one you received, to make sure that our record of earnings is correct. We send a form in two situations:

 

  • When earnings are reported for an employee under a name or Social Security number which does not agree with the information already on our records, or

  • When earnings are reported without a Social Security number.

     

TML441 — INQUIRY FORMS SENT FOR EACH PERIOD INVOLVED

We may send more than one inquiry if earnings are reported incorrectly for more than one period (Option if applicable.)

 

Option:

If being sent to an employee, use: or by more than one employer

 

TML442 — EMPLOYER FURNISHES INCORRECT SSN

The Social Security number which you sent us in reply to our inquiry is not assigned to you. If you have a Social Security card which shows that number, please return it to us, along with the enclosed copy of this letter.

 

TML443 — RETURNING EXTRANEOUS MATERIALS

We are returning the        you sent us.

 

TML444 — MEDICARE FOR FEDERAL EMPLOYEES

Beginning in January 1983, Medicare protection was extended to Federal civilian employees. Federal workers began to pay tax for Medicare hospital insurance, and could become eligible for the insurance at age 65 (or earlier, if they become disabled). The tax contributions can only be used to obtain Medicare coverage, rather than any monthly cash benefits.

 

TML445 — NON-COVERED INCOME

You questioned why the amount shown on the Form (Option a or b) not covered by Social Security. This is because (Option c - n) not covered. Only wages and self-employment income are covered by Social Security.

 

Options:

  1. 1099 is

  2. W2P is

  3. workers' compensation payments are

  4. supplemental unemployment benefits are

  5. money from awards or judgments is

  6. refunds of State taxes are

  7. interest income is

  8. profit sharing is

  9. retirement plans are

  10. W-2P (Pension Income) is

  11. W-2G (Gambling Income) is

  12. unemployment compensation income is

  13. IRA income is

  14. (fill-in as appropriate)

     

TML446 — IRS NOTIFIED US OF CHANGE IN SELF-EMPLOYMENT INCOME

We are writing in reply to your request for more information about why we changed the amount of your self-employment income for (year) .

Our records show that we changed this amount because of information received from the Internal Revenue Service. They told us that the amount of self-employment income should be (Option a or b) from (old amount) to (new amount) .

We do not know why the IRS told us to make this change. Therefore, you should refer to letters you received from the IRS to find out why it was made.

 

Options:

  1. reduced

  2. increased

     

TML447 — NOTIFIED OF CHANGE IN EARNINGS

The Social Security earnings statement we sent you earlier was wrong.

Our records show that we changed your record because of information received from the Internal Revenue Service. They told us that the amount of your earnings should be (Option a or b) from $ (old amount) to $ (new amount) .

If you have any questions, we suggest that you get in touch with your employer or Internal Revenue Service office.

 

Options:

  1. reduced

  2. increased


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0900902400
NL 00902.400 - OEO Paragraphs - Earnings Record Statement - 08/07/2006
Batch run: 01/27/2009
Rev:08/07/2006