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
Magnetic media reports: refer to MMREF-2 publication and contact your State’s ESLO,
If reporting MQGE wages for tax year 1986, report the wages under the IRS Employer
Identification Number (EIN). Do not use the 69 number.