Make all wage and/or tip transfers meeting the requirements in RM 03816.016 . If scrambled earnings are located in the latest pre-lag period which meet the requirements for transfer, also prepare a tentative adjustment for the
When transferring earnings to suspense use the name and SSN as reported. Since many incorrectly posted earnings were reported with another person's name and /or SSN which will validate, a special indicator is necessary so that the suspense item will
not be reinstated to the incorrect record from which it was removed.
The three types of special indicators are “I157,” “I213” and “SWED.”
When items to be placed into suspense as the result of working illegal alien cases “I157” or “I213,” indicators are to be used accordingly.
If there is no alien involvement but the item to be placed into suspense is reported with a name and SSN which will validate to the record from which it was removed, use the special indicator “SWED.”
When adjustment forms are prepared to transfer item(s) to suspense with a special indicator, two forms are required.
Prepare one form to decrease the earnings from the incorrect record for annual reporting or for quarterly reporting. In the “Other
Authority” field annotate “2nd adjustment prepared to
transfer earnings to suspense” (“SWED,” “I157” or “I213” case).
Prepare a second form to establish the earnings in suspense (to increase) for annual reporting or for quarterly reporting. Transcribe the special indicator “I157,” “I213” or “SWED” in the “Estab” field and in the upper left hand corner of the form.