RCOR is an automated system that enables OEIO personnel to process employer adjustment to the Master Earnings File (MEF) and the Suspense File for tax years 1978 and later. To understand how RCOR works to correct an employer (entire or partial) report, see MSOM EM 033.001.
When the electronic correction tools, ICOR and RCOR, does not allow an adjustment to an individual or employer record, OEIO personnel can use the electronic REAP Form SSA-4130 (Interoffice Itemized Adjustments) within the Earnings Case Management System (ECMS) to make the adjustment. The adjustments post to the Earnings Suspense File (ESF) or the MEF. OEIO cannot use REAP adjustments to adjust self-employment or to reinstate a suspense item