Effective Dates: 02/08/1999 - Present Previous | Next

TN 14 (07-89)

RM 02007.007 How to Process Forms 6494

A. Introduction

The action taken will depend upon the Correction Code used.

Before you can make a decision about processing the form, you need to know what the code conditions are and what each of them means. A brief explanation of each code is printed in part C of the form.

Use this procedure to process Forms 6494.

B. Procedure - Code 1

Step Action

1

Review “Remark” block; is reason for cancellation:

  • •

    Individual reported self-employment?

  • •

    Employed by a covered State and Local entity?

  • •

    Exact duplicate of previously reported amount?

    • —

      If no, return the form to IRS via Form SSA-4372: check block 1, line through 2nd sentence and add “remark not acceptable” or similar.

    • —

      If yes, prepare Form SSA-4132 per RM 02006.000 ff.

2

Create a DECS record.

C. Procedure - Code 2

Step Action

1

Scout the Report - Employer List (REL); does the Employer Identification Number (EIN) already appear for the correct year?

  • •

    If no, see step 2.

  • •

    If yes, see step 3.

2

Prepare Form SSA-4132 to correct period.

3

Secure microfilms of each report shown and compare them.

  • •

    If exact duplicates, see Code 1, Step 1, above regarding preparation of SSA-4132.

  • •

    If not, see Code 3, Step 2, below.

D. Procedure - Code 3

Step Action

1

Scout the REL under the correct EIN; is an entry found?

  • •

    If no, go to step 2, below.

  • •

    If yes, go to step 3, below.

2

Prepare and process Form SSA-7023 per RM 02263.001.

3

Scout the REL under the incorrect EIN; is there an entry?

  • •

    If no, annotate the 6494 “NR” and forward to OPR.

  • •

    If yes, secure microfilms and see Step 4, below.

4

Compare microfilmed data for both reports

  • •

    If same employer, see code 2 Step 3, above

  • •

    If different employers, verify EINS and make any necessary corrections.

E. Procedure - Code 4

Review reason for cancellation; is the reason given:

  • •

    self employed individual?

  • •

    minor child?

  • •

    one person on all three W-2 forms on the page?

  • •

    “Void” or “Intermediate” forms processed?

    • —

      If yes, prepare Form SSA-4130.

    • —

      If no, return form to IRS via Form SSA-4372; check block 1.

F. Procedure - Code 5

Step Action

1

For entire reports, scout the REL for “B” or “G” in the amended indicator column

  • •

    If no, prepare SSA-4561 and forward for processing; see step 3, below

  • •

    If yes, refer all materials to OPR

2

For individual forms W-2, scout earnings records

  • •

    If both forms were actually processed as originals prepare Form SSA-4130 to cancel first original.

  • •

    If one form was actually processed as a corrected W-2, destroy the Form 6494.

3

For initial transmittals of corrected forms W-2, cover with Form SSA-4561 marked “Corrected” and forward.

  • •

    Enter EIN and verified “total” on Form SSA-4561.

  • •

    Enter “6494” in Special Remarks box and destroy 6494

G. Procedure - Code 6

Review form for explanation; is specific and verifiable reason given?

  • •

    If no, return to IRS via SSA-4372. - Check box 6 and show, “explanation not in support of code” , or similar.

  • •

    If yes, scout all SSA records and make corrections.

H. Procedure - Code 7

Step Action

1

Scout the REL; have both reports been processed?

  • •

    If yes, proceed.

  • •

    If no, prepare SSA-4327 to notify IRS a report is needed.

Check box 6 and show “supplemental (or initial) report not received” or similar.

2

Were reports processed as “original” and “Corrected” ?

  • •

    If yes, proceed.

  • •

    If no, destroy Form 6494.

3

Secure microfilm of processed reports

4

Were all original amounts corrected?

  • •

    If no, prepare Form SSA-4130 for each item that was corrected.

  • •

    If yes, use Form SSA-4132 to reprocess entire report.

5

For initial transmittals of supplemental forms W-2, cover with Form SSA-4561 and forward for processing; see code 5, step 3, above.

I. Procedure - Code 8

Step Action

1

Scout the REL -has a report been processed?

  • •

    If yes, destroy Form SSA-6494.

  • •

    If no, forward reports via SSA-4561 for processing; see code 5, step 3 above.

2

Secure microfilm and compare data - is the recent submittal a supplement (i.e. different individuals)?

  • •

    If yes, forward reports via SSA-4561 for processing.

  • •

    If no, refer materials to OPR.

J. Procedure - Code 9

Step Action

1

Examine forms W-2; is an amount shown in FICA Tips block?

  • •

    If no,return materials to IRS via Form SSA-4372; check box 2.

2

Where “Corrected” forms W-2 are being submitted, process under cover of Form SSA-4561; see code 5 step 3 above.

3

Where microprints are submitted

  • •

    Prepare Forms SSA-4130 for individuals.

  • •

    Prepare Form SSA-4132 if all reports are affected.

    • —

      Line through the FICA wage Amount and write, “key as wages” above the FICA Tip Amount

4

Create a DECS record when Forms SSA-4132 or SSA-4130 are prepared.

K. References

How to Use Form SSA-7023, RM 02263.001

Processing to DECS, OCRO memorandum dated August 22, 1988

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0102007007
RM 02007.007 - How to Process Forms 6494 - 02/08/1999
Batch run: 08/16/2016
Rev:02/08/1999