TN 4 (09-85)

RS 02201.022 Reports of Wages or SEI Made for Wrong Period or Individual


Social Security Act - Section 205(c)(5)(G)


After the time limitation SSA may revise its records, without a correctional tax return, to correct errors made by employers in reporting wages for the wrong period or for the wrong individual or to transfer incorrect entries of SEI to the proper individual or proper period, if the total amount already entered on its records is not changed.

NOTE: Amounts entered on SSA's records include amounts in the suspense file.


1. Wages

  1. a. 

    Wages reported in a period which were constructively paid in another period may be allocated to the period in which they were paid.

  2. b. 

    Wages may be transferred or moved from an individual's record from an employer if it is established that the wages belong to another individual, even though the individual is not identified.

  3. c. 

    Wages belonging to an unidentified individual are transferred to the suspense file.

  4. d. 

    If wages were incorrectly reported for a year that is now barred to correction and SEI may be allocated to that year, the amount of barred wages may be redesignated as SEI provided they are derived from the same source as the SEI being created. The record of the individual from which the SEI was allocated may only be reduced by the amount of SEI allocated, since the total amount entered on both records may not change.

2. SEI

Where an individual is incorrectly credited with an item of SEI, all or part of which belongs to some other individual, the other individual may be credited with that part of the SE entry which is determined to be his/hers, even though he/she had not filed an SE tax return.

  1. a. 

    Such allocation may or may not result in crediting the other individual with the correct amount of SEI for that year.

  2. b. 

    Only the amount of SEI already of record can be redistributed.

  3. c. 

    There can be no such allocation unless the amount credited to an individual's record is incorrect and all or part of it, belongs to some other individual or individuals.


Take the appropriate action in the Earnings Modernization Item Correction System (ICOR) to transfer the earnings to the correct earnings record or move the earnings to or from the Suspense file as appropriate. (MSOM EM 022.004, EM 023.004)

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RS 02201.022 - Reports of Wages or SEI Made for Wrong Period or Individual - 01/27/2009
Batch run: 07/03/2014