Show corrections for Social Security and Medicare (full-Federal Insurance Contributions
Act (FICA) wages, tips or taxes in the boxes labeled, "Social Security tax withheld,"
"Social Security wages," and "Social Security tips" only.
To show corrections for MQGE wages:
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•
Paper reports—show changes in boxes labeled Medicare wages and tips and Medicare tax
withheld and
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•
Magnetic media reports—refer to MMREF-2 publication and contact your State’s Employer
Service Liaison Officer (ESLO), if necessary.
If reporting MQGE wages for tax year 1986, report the wages under the IRS Federal
Employment Identification Number (EIN). Do not use the 69-number.