NOTE:In 1997, we amended our regulations to state that for annual reports due on and after
April 15, 1997, SSA may consider the Wage and Tax Statement (W-2) information and
self-employment (SE) tax return information to be the report required under Section
203(h). Beneficiaries will need to contact us to provide additional information only
when the information on the W-2 (Wage and Tax Statement) and self-employment (SE)
tax return, along with other information on our records will not allow us to correctly
determine benefits payable.
Although we may accept W-2 information and special payment information from employers,
the beneficiary still has primary responsibility for making sure that the earnings
we use for deduction purposes is correct.