We are writing to tell you that  (1)  not have to pay a penalty for reporting  (2)   (3)  earnings late.
         
          
         Your Responsibilities 
         As soon as you know that  (4)  will earn more than $  (5)  in  (6)  , please let us know. If you do not do this, we may have to hold back a penalty from
            the checks. You may also need to report earnings for future years. We will let you
            know each year how much  (7)  can earn before you have to report to us.
         
          
         If You Have Any Questions 
         3901C