TN 3 (11-94)

RS 01404.175 Forms W-2/W-2c as Evidence of Prelag Wages


1. Forms W-2/W-2c Acceptable

Forms W2/W2c may be accepted as primary evidence to establish total annual earnings for prelag provided:

  1. a. 

    insured status is not involved; and

  2. b. 

    evaluation criteria in RS 01403.040-RS 01403.042 are met; and

  3. c. 

    there is no evidence that a coverage or wage issue is involved.

    NOTE: Such an issue may be present if the form does not show Social Security tax withheld.

2. Forms W-2/W-2c Not Acceptable

The forms are not acceptable as primary evidence of prelag wages if:

  1. a. 

    the amount of Social Security (FICA) wages shown is inconsistent with amounts shown on OCRO records reflecting employer reports 1978 on; or

  2. b. 

    they are from a railroad employer.

    NOTE: There is no inconsistency (see a. above)if no wages are posted.


1. Forms W-2/W-2c Not Acceptable

If forms are not acceptable, develop other primary or secondary evidence. See RS 01403.010 ff. and RS 01403.050 ff.

2. Railroad Involvement

See RS 01602.005 ff.

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RS 01404.175 - Forms W-2/W-2c as Evidence of Prelag Wages - 08/02/2002
Batch run: 07/03/2014