BASIC (12-03)

SL 80001.840 Corrections for Tax Years 1991 and Later

Forms W-2c correcting only Social Security wages and/or Social Security tips for an employee previously reported for MQGE/Medicare for 1991 or later must show the total MQGE/Medicare wages previously reported in both the “Previously reported” and “Correct information” Medicare wages and tips fields, even if there is no change to the MQGE/Medicare wages and tips previously reported.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/1980001840
SL 80001.840 - Corrections for Tax Years 1991 and Later - 12/09/2003
Batch run: 01/27/2009
Rev:12/09/2003