Effective Dates: 04/15/2021 - Present Previous | Next

TN 3 (04-21)

RM 03818.004 Initial Processing of Form 3857

The Division of Earnings and Business Services (DEBS) must acknowledge receipt of the IRS Form 3857 to the IRS within ninety (90) days.

A. DEBS instructions

Follow the DEBS Instructions below for screening and verifying Forms 3857.

  1. 1. 

    Make a photocopy of Form 3857.

  2. 2. 

    Check the acknowledgement box on the photocopy (Do not annotate any comments).

  3. 3. 

    Complete the field for SSA Clerk and Date.

  4. 4. 

    Send the photocopy to the IRS Campus address as acknowledgement receipt.

  5. 5. 

    Maintain the original Form 3857 for controlling and processing.

B. The Benefit Earnings Technician (BET) instructions

Follow the BET Instructions below for screening and verifying Forms 3857.

  1. 1. 

    Screen and verify all related materials per instructions in RM 00710.001.

  2. 2. 

    If the SSN is valid and all related material is received, then:

    • •

      Obtain a Numident (if applicable); and

    • •

      Establish the case in the Item Correction System (ICOR). Use the six-position identifier (alpha and numeric) to distinguish IRS Scramble Wages (Form 3857) cases from other pre-claims cases established in ICOR. See RM 03818.004C in this section for controlling Form 3857 in EM 2.8.

  3. 3. 

    If the SSN is invalid or all related material was not received, then complete the appropriate tasks below.

    1. a. 

      SSN is invalid:

      • •

        Complete the Form 3857;

      • •

        Check the “Final Response” box;

      • •

        Annotate “SSN was not issued – SSN invalid” in comments field; and

      • •

        Complete the cover letter SSA-L54 and mail it along with Form 3857 to the IRS Campus address. See RM 00710.001D to view the letter.

    2. b. 

      All related material was not received:

      • •

        Complete the Form 3857;

      • •

        Check the “Final Response” box;

      • •

        Annotate “No 239C received” in comments field;

      • •

        Complete the cover letter SSA-L54, and mail it along with Form 3857 to the IRS Campus address. See RM 00710.001D to view the letter;

      • •

        Annotate Remarks screen in ICOR “Form 3857 returned to the IRS No 239C received.” Include your first initial, last name and job type. (e.g., 05/17/07 Form 3857 returned to the IRS. No 239C received, JDoe, BET); and

      • •

        Closeout the case on ICOR.

C. Control IRS Form 3857 in Item Correction (ICOR) System (EM 2.8)

To establish, diary, follow-up or closeout IRS Scrambled SSN (Form 3857) in ICOR, follow the instructions below:

1. Establish

  • •

    Key “IRS” in first three positions

  • •

    Key “0” (numeric) in the fourth position

  • •

    Key your two-digit desk number in the fifth and sixth positions (e.g., IRS025)

2. Diary or develop

  • •

    Key “IRS” in first three positions

  • •

    Key “D” in the fourth position

  • •

    Key your two-digit desk number in the fifth and sixth positions (e.g., IRSD25)

3. Follow-up

  • •

    Key “IRS” in first three positions

  • •

    Key “F” in the fourth position

  • •

    Key your two-digit desk number in the fifth and sixth positions (e.g., IRSF25)

4. Closeout or complete the case

  • •

    Key “IRS” in first three positions

  • •

    Key “C” in the fourth position

  • •

    Key your two-digit desk number in the fifth and sixth positions(e.g., IRSC25)

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0103818004
RM 03818.004 - Initial Processing of Form 3857 - 04/15/2021
Batch run: 04/15/2021
Rev:04/15/2021