TN 11 (09-87)

RM 03816.016 General Information on the Transfer of Earnings

1. A. 

   Whenever possible, earnings should be transferred to the correct record. However, there are times when the correct SSN cannot be ascertained (i.e., the other individual involved in a scrambled case cannot be located or will not cooperate). In these cases, earnings that meet one of the conditions in B below, may be transferred to suspense per RM 03816.021.

2. B. 

   Wages or SEI reported for any of the years 1937 to date may be transferred to the correct record or to suspense without regard to the statute of limitations under the following conditions:

   1. 1. 

      Manner of Reporting — reported in a name which differs from that on the record to which the items are posted and no evidence is in file which makes the transfer questionable. (See RM 03816.003A.)

   2. 2. 

      Two Corresponding Statements — one person alleges the earnings are his/ hers and the other person to whose record they are posted states they are not his/hers.

      Exception:

      Do not transfer SEI reported in the exact name of the person to whose record it is posted. Convert this type of case to an “ED” on the control and forward the case for processing by a coverage technician.

   3. 3. 

      Employer Identification — the reporting employer establishes to whom the earnings belong and/or do not belong.

   4. 4. 

      Sufficient Evidence — one person can provide sufficient acceptable evidence to substantiate his/her allegation. This can be a tax return with W-2's for the period in question, showing that the disclaimed earnings were not reported to IRS, or any other evidence which clearly shows that the disclaimed earnings do not belong to the number holder on whose record they are posted. Examples of the latter may be proof of incarceration, of residence outside the country, etc.. Prepare an informal determination.

   5. 5. 

      Intentional Multiple SSN — a person alleges earnings on his/her own record and is assigned a multiple SSN to resolve a scrambled earnings problem.

   6. 6. 

      Disclaiming Statement — a person has submitted a signed statement disclaiming earnings and one of the following conditions applies:

      1. a. 

         Type of Employment — a person disclaims earnings for an entirely different type of employment from that which he/she performed during the period in question. These types include wages, SEI, State and local, agriculture, etc. Prepare an informal determination unless an exception shown in RS 01804.525 applies.

      2. b. 

         Geographic Area — a person disclaims earnings that are reported from a different section of the country from where he/she resided or worked during the period in question. “Different section” means that the two areas are sufficiently apart to make it improbable that the wage earner worked in both areas. Prepare an informal determination.

      3. c. 

         Reinstatement — a person disclaims earnings that had been reinstated to his/her record.

      4. d. 

         No Benefit — there is no evidence indicating an obvious benefit for removing the earnings in question (i.e., eligibility for welfare assistance, decreased tax liability, etc.). Prepare an informal determination.

3. C. 

   Earnings items which cannot be transferred under the rules in B. above should be developed through the FO per RM 03803.055.