EIN is furnished or obtained - Take the following actions:

1. 1. 

   Check the SRWML/SRAWML for suspense or reinstated items for each employer and individual involved. (Refer to RM 02500ff. for the arrangement and explanation of data on the SRWML/SRAWML.) If a:

   1. a. 

      Missing item(s) is listed:

      1. 1. 

         Reinstate the item(s) (if not previously reinstated) and all identically reported suspense items, including those for non-alleged periods.

         NOTE: Be sure to reinstate earnings to a name already established on the Numident record. If there are any questions as to whether the earnings will reinstate (i.e., name and SSN in suspense are correct and should have posted originally), secure a Numident to verify the name established on our records. If a Numident record is not established, initiate action to re-establish the Numident record per RM 00700ff.

      2. 2. 

         Enter all reinstated item(s) on the SSA-7009.

      3. 3. 

         Annotate the “Remarks” column of the SSA-7009 to show how the item(s) was reported, the date, and any form number prepared to reinstate the item(s).

   2. b. 

      Possible missing item(s) is listed, annotate the “Remarks” column of the SSA-7009 to show how the item(s) was reported. Add the notation “No Action Taken”.

   3. c. 

      Possible missing item(s) is listed and was previously reinstated to a different record:

      1. 1. 

         Secure Numident records for all SSN's involved.

      2. 2. 

         Include manner of reporting information with scouting.

      3. 3. 

         Handle as a scrambled earnings case.

   4. d. 

      Missing item(s) is not listed, and entries are in suspense for the employer and period involved, apply the instructions in A.2. and A.4. below.

   5. e. 

      Missing item(s) is not listed, and there are no entries in suspense for the employer and period involved, check the Nondetailed Earnings Report File (NERF). If:

      1. 1. 

         A dummy wage item has been established for the employer and period in question, annotate the “Remarks” column of the SSA-7009 to show the amount of wages remaining as dummy.

      2. 2. 

         No dummy wage item has been established, apply the instructions in A.2. and A.3. below.

2. 2. 

   Check the most current REL/RCL available for a report under the EIN for the period involved. If a report is:

   1. a. 

      Not listed, enter “NR” in the “Amount Reported” column of the SSA-7009. Be sure to check all available REL's/RCL's before making an “NR” decision.

   2. b. 

      Listed, the correct SSN is furnished with the case and earnings are not listed on the MEF or SSA-1826 printout(s) or 1086 microfilm, scout to the report per A.3 or A.4 below.

   3. c. 

      Listed and an incorrect SSN is furnished with the case, check the MEF or SSA-1826 printout or 1086 microfilm under the incorrect SSN. If the missing item is:

      1. 1. 

         Located, take the appropriate corrective action.

      2. 2. 

         Not located, scout to the report per A.3 or A.4 below.

   4. d. 

      Listed and a discrepant annual reporting problem exists (i.e., employer appears on the problem employer listing), correct the report. (See RM 02008 regarding various problems related to annual report processing and instructions on how to correct these errors.) Annotate the “Remarks” column of the SSA-7009 to reflect the information shown on the REL/RCL and any action taken to correct the report.

   5. e. 

      Listed and a problem is indicated in the “Type of Report” or “Problem Code” columns of the REL/RCL (per RM 02021), investigate and correct the problem, if possible, per RM 02000ff. Annotate the “Remarks” column of the SSA-7009 to reflect the information shown on the REL/RCL and any action taken to correct the problem.

3. 3. 

   Scout to the wage report (per RM 03809.007) when the SRWML/SRAWML does not contain an entry for the missing item or any other entry for the same employer and period and the report is listed on the REL/RCL. If:

   1. a. 

      The missing item is located, secure an MEF or SSA-1826 printout for several other employees shown on the report. Take the names from the beginning, middle and end of the report. Normally, three records will be sufficient, but for very large reports, additional printouts should be requested from different parts of the report. If:

      1. 1. 

         Any of the items are posted, prepare an itemized adjustment for the missing item to establish reported wages. Annotate the “Remarks” column of the SSA-7009 to show how the item was reported, and the date and form number of any form prepared to correct the missing item.

      2. 2. 

         None of the items are posted, reprocess the report per RM 02000ff. Annotate the “Remarks” column of the SSA-7009 to reflect the action taken to correct the report.

   2. b. 

      A possible missing item is located, scout to determine whether the item located is the missing item. If:

      1. 1. 

         It is, apply the instructions in A.3.a. above.

      2. 2. 

         It is not, apply the instructions in A.3.d. below.

   3. c. 

      The missing item was deleted from the report or the employee was listed on the report with no wages shown:

      1. 1. 

         Obtain a copy of the page of the report containing the deleted item, and attach the copy to the case.

      2. 2. 

         Underline the item on the copy of the report.

      3. 3. 

         In the “Remarks” column of the SSA-7009, enter the notation “Item deleted from report. See copy of report” or “Item reported without wages, see copy of report.”

      4. 4. 

         Search the earnings records of other employees applying the instruction in A.3.a. above.

   4. d. 

      The missing item is not located:

      1. 1. 

         Enter “EO” in the “Amounts Reported” column of the SSA-7009.

      2. 2. 

         Search the earnings records of other employees applying the instructions in A.3.a. above.

4. 4. 

   Scout to the wage report (per RM 03809.007) when the SRWML/SRAWML does not contain an entry for the missing item but does contain other entries for the same employer and period and the report is listed on the REL/RCL. If:

   1. a. 

      The missing item is located:

      1. 1. 

         Enter the item on the SSA-7009.

      2. 2. 

         Prepare an itemized adjustment to establish the reported wages.

      3. 3. 

         Annotate the “Remarks” column of the SSA-7009 to show how the item was reported, and the date and form number of any form prepared to correct the missing item.

   2. b. 

      A possible missing item is located, scout to determine whether it is the missing item. If:

      1. 1. 

         It is, apply the instructions in A.4.a.1)-3) above.

      2. 2. 

         It is not, apply the instructions in A.4.d. below.

   3. c. 

      The missing item was deleted from the report or the employee was listed on the report with no wages shown, apply the instructions in A.3.c.1)-3) above.

   4. d. 

      The missing item is not located, enter “EO” in the “Amounts Reported” column of the SSA-7009.

EIN is not furnished—Identify the EIN, if possible per instructions in RM 03809.009 A.1.a.-b.1). If the EIN is located, apply the instructions in A. above.

EIN cannot be located per RM 03809.009 A.1.a-b.1) and an incorrect SSN was used - Take the following action:

1. 1. 

   Check the Reject Listing for the missing wage item(s) as follows:

   1. a. 

      If the area number of the SSN used is a possible number, check the listing under the SSN(s) furnished.

   2. b. 

      If the area number of the SSN used is an impossible number, check the Impossible Area Reject Listing under the wage earner's name.

2. 2. 

   Identify the employer of any item found on the reject listings under the SSN furnished. If the employer is:

   1. a. 

      The same as or similar to the alleged employer and the item(s) has not been reinstated, apply the instructions in A.1.a. above.

   2. b. 

      The same as or similar to the alleged employer and the item was previously reinstated to another SSN, apply the instructions in A.1.c. above.

   3. c. 

      Not the same as or similar to the alleged employer, enter the results of scouting in the “Remarks” column of the SSA-7009. Do not reinstate the wage item.

3. 3. 

   If no item(s) is found on the reject listings, annotate the “Remarks” column of the SSA-7009 “No EIN”.

If the IRD can be determined, check the Data Self-Employment Microfilm (DSEM) for a report under the IRD and name in which the return was filed for the year in question. Refer to RM 04600ff. for information and special scouting instructions for the DSEM. If a:

1. 1. 

   MISSING ITEM(S) IS LISTED AND THE SEI IS IN AGREEMENT:

   1. a. 

      Reinstate the item(s) per RM 04600 ff. (if not previously reinstated) and all identically reported suspense items, including those for non-alleged periods.

      NOTE: Be sure to reinstate earnings to a name already established on the Numident record. If there are any questions as to whether the earnings will reinstate (i.e., Name and SSN in suspense are correct and should have posted originally), secure a Numident to verify the name established on our records. If a Numident record is not established, initiate action to reestablish the Numident record per RM 00700 ff.

   2. b. 

      Enter all reinstated item(s) on the SSA-7009.

   3. c. 

      Complete the “Remarks” column of the SSA-7009 to show how the item(s) was reported, the date, and any form number prepared to reinstate the item(s).

2. 2. 

   MISSING ITEM(S) IS LISTED AND THE SEI IS NOT IN AGREEMENT:

   NOTE: This category includes items with SE codes of “RT” , “EX”, or “TL” in which an amount of SEI is not shown.

   1. a. 

      Obtain a copy of the schedule SEI or SEF and attach it to the case.

   2. b. 

      Enter a notation in the “Remarks” column of the SSA-7009 referring to the copy.

   3. c. 

      Check the status of an “RT” item and enter the pertinent information in the “Remarks” column of the SSA-7009.

3. 3. 

   MISSING ITEM IS NOT LISTED.

   Search all SEI microfilms processed subsequent to the latest available DSEM. If the item is:

   1. a. 

      Located and was reported correctly, enter the item on the SSA-7009 with a notation “Will Post”.

   2. b. 

      Located but was reported incorrectly, prepare a “Lag” reinstatement (SSA-7086, SE Reinstatement Form).

   3. c. 

      Not located, enter “NR” in the “Amounts Reported” column of the SSA-7009.

If the IRD cannot be determined, check the Reject Listing for the missing SE item as follows:

1. 1. 

   If the area number of the SSN used is a possible number, check the reject listing under the SSN's furnished.

2. 2. 

   If the area number of the SSN used is an impossible number, check the impossible area reject listing under the wage earner's name.

3. 3. 

   If a missing item(s) is:

   1. a. 

      Listed on the reject listing and the SEI is in agreement, apply the instructions in A.1.a.-c. above.

   2. b. 

      Listed on the reject listing and the SEI is not in agreement, apply the instructions in A.2.a.-c. above.

   3. c. 

      Not listed on the reject listing, enter “NR” in the “Amounts Reported” column of the SSA-7009.