You have requested a legal opinion as to whether an SSA employee who has legally changed
his name may continue to work under his former name.
We believe the employee is not legally prohibited from working under his former name/alias.
However, he should be encouraged to correct his social security records.
Facts
An SSA employee legally changed his name. He did not correct his records with his
employer, SSA, the Internal Revenue Service (IRS), the Colorado Department of Revenue
(e.g., Motor Vehicle Division), or his private health insurer. He wishes to continue
to work under his former name.
Discussion
We found no legal reason prohibiting this employee from working under his former name
as an alias. However, regulations requiring employees who earn wages subject to the
Federal Insurance Contributions Act to secure an account number, provide that "any
employee whose name is changed . . . should report such change to a district office
of the Social Security Administration." 26 C.F.R. § 31.6011(b)(2) (1999) (emphasis
added).
Additionally, an employer should "tell the employee to report the name change to the
local Social Security office and secure a new card with that name on it." Program
Operations Manual System (POMS) § RM 01105.015C, Q14 & A.4. An employer is required to examine the employee's social security number
card to ensure the employer's records, returns, statements for employee, and claims
reflect, exactly, the employee's name and account number. See 26 C.F.R. § 31.6011(b)-2(c)(1)
(1999). Specifically, an employer should continue to record the employee's name as
it appears on his social security card on any W-2 forms that are prepared until the
employee shows a new card. POMS RM 01105.015C, Q.4 & A.4. An employer should note the employee's name change in its records. See
26 C.F.R. § 31.6001-2(a)(i) (1999). To avoid the possibility of a penalty for supplying
incorrect information to SSA, an employer also may wish to annotate all informational
forms (e.g., W-2, W-2c or W-3 forms) stating that the employee legally changed his
name but continues to work under his former name/an alias. See 26 C.F.R. § 31.6051-2
(1999).
Accordingly, as a model employer, SSA should examine the employee's social security
card; record the employee's name exactly as it appears on the card in its records
and on returns, statements for the employee, and claims; note the employee's name
change in its records; tell the employee to report his name change officially to SSA
and secure a new social security card with that name on it; and annotate information
returns (W-2, W-2c, or W-3 forms) indicating anecdotally that the employee legally
changed his name.
It may also be advisable for SSA to tell the employee that inconsistencies in the
use of his alias and his legal name could trigger inquiries from, for example, the
IRS, SSA, and financial institutions . See POMS §§ GN 00302.470 A-D, RM 00206.065 A & B, TC 80189.050 A, B, D, E; Internal Revenue Manual §§ 48(13)1 HB 3(11)0, 4243, 6830 HB (12)22. Most
inquiries will require the employee to take action to resolve any discrepancies, i.e.,
he may have to explain he legally changed his name (he may have to show a court order
or other evidence of a name change), but that he prefers to use his original name
as an alias for work, Social Security, and tax purposes. See id.