TN 13 (07-90)
Accept Form W-2's, unless there is a question involving deemed military wages. See
RS 01404.200 ff.
Accept Form W-2's if:
the authenticity is verified by:
finding the employing entity listed in the Summaries of State Agreements; or
obtaining the “69” FEIN from the employer by telephone or other contact; or
using local knowledge regarding the entity's coverage; and
there is no reason to question the wage amount shown.
Acceptable if the FEIN is obtained from an informed source, and the form is otherwise
A common error of omission is made where this amount is the same as the “Wages, tips, other compensation” amount (box 1), i.e., box 1 is completed but not box 3.
Form W-2 is acceptable if the consistency test is met for amount in box 1 (see RS 01403.042C.).
Compare the result of the calculation multiplying the tax rate in RS 01404.300 by the total Social Security wages and/or tips which appear on the form to the Social
Security tax amount withheld (box 4).
Pursue other wages/tips development.
If other errors were made, the W-2 is acceptable if correct information can be obtained
from an informed source, e.g., the employer (or his/her representative).
If correct information cannot be obtained, the form is not acceptable and other development
must be pursued.
Contact an informed source to obtain correct information.
Make corrections on Form W-2 and date and initial them.
See RM 03870.020 for correction procedures.
Obtain other evidence from an informed source.