Make all wage and/or tip transfers required 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 lag period.

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 wages will not be reinstated to the incorrect record from which it was removed.

1. 1. 

   The three types of special indicators are “I157,” “I213” and “SWED.”

   1. a. 

      When wages are placed into suspense as the result of working illegal alien cases “I157” or “I213,” indicators are to be used accordingly.

   2. b. 

      If there is no alien involvement but the wages are 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.”

2. 2. 

   When adjustments are processed to transfer wages to suspense with a special indicator, two actions are required.

   1. a. 

      Prepare one action to decrease the earnings from the incorrect record for annual reporting or for quarterly reporting. Annotate remarks “2nd adjustment prepared to transfer earnings to suspense” (“SWED,” “I157” or “I213” case) on the development worksheet.

   2. b. 

      Prepare a second action to establish the earnings in suspense (to increase) for annual reporting or for quarterly reporting. Annotate the special indicator “I157,” “I213” or “SWED” in the remarks on the development worksheet.

Make SEI transfers according to the requirements in RM 03816.016.

Ensure the MEF printout(s), and other earnings records have been properly noted to reflect the transfers made.