SL 80001.835 Corrections for Tax Years Before 1991
Show corrections for Social Security and Medicare (full-FICA) wages, tips or taxes in the boxes labeled, Social Security tax withheld, Social Security wages and Social Security tips only.
To show corrections for MQGE wages:
Paper reports: show changes in boxes labeled Medicare wages and tips and Medicare tax withheld.
Magnetic media reports: refer to MMREF-2 publication and contact your State’s ESLO, if necessary.
If reporting MQGE wages for tax year 1986, report the wages under the IRS Employer Identification Number (EIN). Do not use the 69 number.