This sample notice contains all of the error codes that could cause the Employer Balancing Notices process to generate a Code A notice. We do not display these error codes in the notices sent to the employers, we provided them here for informational purposes only.

Social Security Administration

Retirement, Survivors and Disability Insurance

Important Information CODE A

Office of Central Operations

P.O. Box 33011

Baltimore, MD 21290-3011

Date:

EIN:

Employer Name

Street Address

City, State Zip

Establishment Number:         RLN:                                           WFID:

We are writing to tell you about corrections we made to the annual wage report you filed on paper or electronically for tax year (1). We corrected the report for you so that your employees can receive credit for their wages.

What You Reported

ERROR CODE 4541     W3TXYR 1991-93       W3W2 CNTR = ZERO

You filed Forms W-2 (Wage and Tax Statement) reporting Social Security Wages and Tips totaling $(1) and Medicare Wages and Tips totaling $(2). The wage totals you reported may be correct. However, the Medicare Wage amount on one of more of your employee wage reports is omitted or incorrect.

For (1), Medicare taxes should have been withheld on Medicare Wages and Tips earned up to $(2), and Social Security taxes should have been withheld on Social Security Wages and Tips up to $(3). This means the total reported for Medicare Wages and Tips must be the same as or more than the total reported for Social Security Wages and Tips.

ERROR CODE 4537      W3TXYR 1991-93 W3W2 CNTR = NOT ZERO

You filed (1) Forms W-2 (Wage and Tax Statement) reporting Social Security Wages and Tips totaling $(2) and Medicare Wages and Tips totaling $(3). The wage totals you reported may be correct. However, the Medicare Wage amount on one or more of your employee wage reports is omitted or incorrect.

For (1), Medicare taxes should have been withheld on wages and tips earned up to $(2), and Social Security taxes should have been withheld on wages and tips up to $(3). This means the total reported for Medicare Wages and Tips must be the same as or more than the total reported for Social Security Wages and Tips.

ERROR CODE 4542 W3TXYR 1994 ON W3W2 CNTR = ZERO

You filed Forms W-2 (Wage and Tax Statement) reporting Social Security Wages and Tips totaling $(1) and Medicare Wages and Tips totaling $(2). The wage totals you reported may be correct. However, the Medicare Wage amount on one of more of your employee wage reports is omitted or incorrect.

For (1), Social Security taxes should have been withheld on wages and tips up to $(2) and Medicare taxes should have been withheld on all wages and tips. This means the total reported for Medicare Wages and Tips must be the same as or more than the total reported for Social Security Wages and Tips.

ERROR CODE 4543     W3TXYR 1994 ON     W3W2 CNTR = NOT ZERO

You filed (1) Forms W-2 (Wage and Tax Statement) reporting Social Security Wages and Tips totaling $(2) and Medicare Wages and Tips totaling $(3). The wage totals you reported may be correct. However, the Medicare Wage amount on one or more of your employee wage reports is omitted or incorrect.

For (1), Social Security taxes should have been withheld on wages and tips up to $(2) and Medicare taxes should have been withheld on all wages and tips. This means the total reported for Medicare Wages and Tips must be the same as or more than the total reported for Social Security Wages and Tips.

How We Corrected the Medicare Wage Amounts

We processed all the Forms W-2 you submitted. However, we changed (1) Forms W-2 because the Medicare Wage and Tip amount was omitted or was less than the Social Security Wage and Tip amounts. The enclosed list shows the changes that were made.

We changed the Medicare Wage and Tip amount to equal the total that was reported for Social Security Wages and Tips, unless the Social Security Wages and Tips reported were equal to (1).

If the total Social Security Wages and Tips reported for an employee was $(1), we increased the Medicare amount to the greater of:

• •

  $(1), or

• •

  The amount shown under Wages, Tips, and Other Compensation.

What You Need To Do

If you agree with the changes we have made, you should inform your employees of any changes to the wage data they originally received. If you believe the corrections we made are not accurate, or if you need to make other corrections, fill out both a Form W-2c (Statement of Corrected

Income and Tax Amounts) and a Form W-3c (Transmittal of Corrected Income and Tax Statements).

Also, if the taxes you filed with the Internal Revenue Service (IRS) are incorrect, please file a Form 941-X (Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund) with IRS.

You can get the Forms W-2c, W-3c and 941-X from the IRS by calling 1-800-829-3676. Instructions for completing these forms and the return mailing address are on the forms.

Filing Next Year

It is important to file your wage reports correctly. This year is the last year we will correct your wage reports for you. Starting next year, we will not accept wage reports with errors. We will notify you of any errors and ask you to correct and resubmit your reports.

The types of errors that will require you to resubmit your wage reports are:

• •

  Social Security tax is greater than zero, and the sum of Social Security Wages and Social Security Tips is zero.

• •

  Medicare tax is greater than zero, and Medicare Wages and Tips is zero.

• •

  Medicare Wages and Tips is less than the sum of Social Security Wages and Social Security Tips.

We recommend filing online to prevent errors. Please visit www.socialsecurity.gov/employer to learn about your electronic filing options. We also recommend using our AccuWage software to check your wage reports before you file them. You can download this free software from our website.

If You Have Any Questions

If you have any questions, visit our website at www.socialsecurity.gov/employer or call toll free at 1-800-772-6270 between 7:00 A.M. and 7:00 P.M., Eastern time, Monday through Friday. If you do call, please have this letter with you. It will help us answer your questions. You can also write us at the address shown on the first page of this letter.

Social Security Administration

MEDICARE WAGES WE CORRECTED

This sample notice contains all of the error codes that could cause the Employer Balancing Notices process to generate a Code G notice. We do not display these error codes in the notices sent to the employers, we provided them here for informational purposes only.

Social Security Administration

Retirement, Survivors and Disability Insurance

Important Information CODE G

Office of Central Operations

P.O. Box 33011

Baltimore, MD 21290-3011

Date:

EIN:

Employer Name

Street Address

City, State Zip

Establishment Number: RLN: WFID:

We are writing to tell you about corrections we made to the annual wage report you filed on paper or electronically for tax year (1). We corrected the report for you so that your employees can receive credit for their wages.

What You Reported

ERROR CODE 4544           W3TXYR 1991 ON W3W2 CNTR =ZERO

You filed Forms W-2 (Wage and Tax Statement) reporting Social Security Wages and Tips totaling $(1) and Medicare Wages and Tips totaling $(2). The wage totals you reported may be correct. However, you omitted the Social Security Wage amounts from one or more of your employee wage reports.

ERROR CODE 4538    W3TXYR 1991 ON     W3W2 CNTR = NOT ZERO

You filed (1) Forms W-2 (Wage and Tax Statement) reporting Social Security Wages and Tips totaling $(2) and Medicare Wages and Tips totaling $(3). The wage totals you reported may be correct. However, you omitted the Social Security Wage amounts from one or more of your employee wage reports.

How We Corrected The Social Security Wage Amounts

We processed all the Forms W-2 you submitted. However, we changed (1) Forms W-2 on which you did not report the Social Security Wages. The enclosed list shows the changes that were made.

We corrected the Social Security wage amounts for these W-2 Forms by using the dollar amount shown under Wages, Tips and Other Compensation. If no amount was shown in this box, we used the Medicare Wage and Tip amount as the Social Security Wages. Because Social Security taxes should have been withheld on wages and tips up to $(1), we only recorded wages up to this amount.

What You Need To Do

If you agree with the changes we have made, you should inform your employees of any changes to the wage data they originally received. If you believe the corrections we made are not accurate, or if you need to make other corrections, fill out both a Form W-2c (Statement of Corrected Income and Tax Amounts) and a Form W-3c (Transmittal of Corrected Income and Tax Statements).

Also, if the taxes you filed with the Internal Revenue Service (IRS) are incorrect, please file a Form 941-X (Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund) with IRS.

You can get the Forms W-2c, W-3c and 941-X from the IRS by calling 1-800-829-3676. Instructions for completing these forms and the return mailing address are on the forms.

Filing Next Year

 

It is important to file your wage reports correctly. This year is the last year we will correct your wage reports for you. Starting next year, we will not accept wage reports with errors. We will notify you of any errors and ask you to correct and resubmit your reports.

The types of errors that will require you to resubmit your wage reports are:

• •

  Social Security tax is greater than zero, and the sum of Social Security Wages and Social Security Tips is zero.

• •

  Medicare tax is greater than zero, and Medicare Wages and Tips is zero.

• •

  Medicare Wages and Tips is less than the sum of Social Security Wages and Social Security Tips.

We recommend filing online to prevent errors. Please visit www.socialsecurity.gov/employer to learn about your electronic filing options. We also recommend using our AccuWage software to check your wage reports before you file them. You can download this free software from our website.

If You Have Any Questions

If you have any questions, visit our website at www.socialsecurity.gov/employer or call toll free at 1-800-772-6270 between 7:00 A.M. and 7:00 P.M., Eastern time, Monday through Friday. If you do call, please have this letter with you. It will help us answer your questions. You can also write us at the address shown on the first page of this letter.

Social Security Administration

SOCIAL SECURITY WAGES WE CORRECTED

This sample notice contains all of the error codes that could cause the Employer Balancing Notices process to generate a Code H notice. We do not display these error codes in the notices sent to the employers, we provided them here for informational purposes only.

Social Security Administration

Retirement, Survivors and Disability Insurance

Important Information CODE H

Office of Central Operations

P.O. Box 33011

Baltimore, MD 21290-3011

Date:

EIN:

Employer Name

Street Address

City, State Zip

Establishment Number: RLN: WFID:

We are writing to tell you about corrections we made to the annual wage report you filed on paper or electronically for tax year (1). We corrected the report for you so that your employees can receive credit for their Medicare wages.

What You Reported

ERROR CODE 4548 W3TXYR 1992-93 W3W2 CNTR = ZERO

AND

ERROR CODE 4549 W3TXYR 1994 ON W3W2 CNTR = ZERO

You filed Forms W-2 (Wage and Tax Statement) reporting Social Security Wages and Tips totaling $(1) and Medicare wages and tips totaling $(2). The wage totals you reported may be correct. However, while processing the forms, we noticed at least two of the following errors on your employee wage reports:

ERROR CODE 4540   W3TXYR 1992-93     W3W2 CNTR = NOT ZERO AND

ERROR CODE 4550     W3TXYR 1994 ON     W3W2 CNTR = NOT ZERO

You filed (1) Forms W-2 (Wage and Tax Statement) reporting Social Security Wages and Tips totaling $(2) and Medicare Wages and Tips totaling $(3). The wage totals you reported may be correct. However, while processing the forms, we noticed at least two of the following errors on your employee wage reports:

• •

  Incorrect Medicare Wages,

• •

  Missing Medicare Wages,

• •

  Missing Social Security Wages.

How We Processed Your Report

We processed all the Forms W-2 you submitted. However, we changed (1) Forms W-2 on which either the Medicare Wage and Tip amount was omitted or incorrect or the Social Security Wage amount was omitted.

The enclosed list shows the changes that were made.

How We Corrected the Medicare Wage Amounts

ERROR CODE 4540     W3TXYR 1992-93     W3W2 CNTR = NOT ZERO
AND

ERROR CODE 4548     W3TXYR 1992-93     W3W2 CNTR = ZERO

For (1), Medicare taxes should have been withheld on wages and tips earned up to $(2), and Social Security taxes should have been withheld on wages and tips up to $(3). The total reported for Medicare Wages and Tips must be the same as or more than the total reported for Social Security Wages and Tips. Therefore, we corrected any Form W-2 on which the Medicare Wage amount is omitted or incorrect as follows:

ERROR CODE 4549     W3TXYR 1994 ON     W3W2 CNTR = ZERO AND

ERROR CODE 4550     W3TXYR 1994 ON     W3W2 CNTR = NOT ZERO

For (1), Social Security taxes should have been withheld on wages and tips up to $(2), and Medicare taxes should have been withheld on all wages and tips. The total reported for Medicare Wages and Tips must be the same as or more than the total reported for Social Security Wages and Tips. Therefore, we corrected any Form W-2 on which the Medicare Wage amount is omitted or incorrect as follows:

We changed the Medicare Wage and Tip amount to equal the total that was reported for Social Security Wages and Tips, unless the Social Security Wages and Tips reported were equal to $(1) or zero.

• •

  If the total Social Security Wages and Tips reported for an employee was $(1), we increased the Medicare amount to the greater of:

$(1), or the amount shown under Wages, Tips and Other Compensation.

• •

  If the Social Security Wages and Tips equal zero, we changed the Medicare Wages and Tips amount to equal the reported Wages, Tips, and Other Compensation amount.

How We Corrected the Social Security Wage Amounts

We corrected any Form W-2 on which the Social Security Wage amount is omitted by using the dollar amount shown under Wages, Tips, and Other Compensation. If no amount was shown in this box, we used the Medicare Wage and Tip amount as the Social Security Wages. Because Social Security taxes should have been withheld on wages and tips up to $(1), we only recorded wages up to this amount.

What You Need To Do

If you agree with the changes we have made, you should inform your employees of any changes to the wage data they originally received. If you believe the corrections we made are not accurate, or if you need to make other corrections, fill out both a Form W-2c (Statement of Corrected Income and Tax Amounts) and a Form W-3c (Transmittal of Corrected Income and Tax Statements).

Also, if the taxes you filed with the Internal Revenue Service (IRS) are incorrect, please file a Form 941-X (Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund) with IRS.

You can get the Forms W-2c, W-3c and 941-X from the IRS by calling 1-800-829-3676. Instructions for completing these forms and the return mailing address are on the forms.

Filing Next Year

It is important to file your wage reports correctly. This year is the last year we will correct your wage reports for you. Starting next year, we will not accept wage reports with errors. We will notify you of any errors and ask you to correct and resubmit your reports.

The types of errors that will require you to resubmit your wage reports are:

• •

  Social Security tax is greater than zero, and the sum of Social Security Wages and Social Security Tips is zero.

• •

  Medicare tax is greater than zero, and Medicare Wages and Tips is zero.

• •

  Medicare Wages and Tips is less than the sum of Social Security Wages and Social Security Tips.

We recommend filing online to prevent errors. Please visit www.socialsecurity.gov/employer to learn about your electronic filing options. We also recommend using our AccuWage software to check your wage reports before you file them. You can download this free software from our website.

If You Have Any Questions

If you have any questions, visit our website at www.socialsecurity.gov/employer or call toll free at 1-800-772-6270 between 7:00 A.M. and 7:00 P.M., Eastern time, Monday through Friday. If you do call, please have this letter with you. It will help us answer your questions. You can also write us at the address shown on the first page of this letter.

Social Security Administration

MEDICARE AND SOCIAL SECURITY WAGES WE CORRECTED

This sample notice contains all of the error codes that could cause the Employer Balancing Notices process to generate a Code U notice. We do not display these error codes in the notices sent to the employers, we provided them here for informational purposes only.

Social Security Administration

Retirement, Survivors and Disability Insurance

Important Information CODE U

                               Office of Central Operations

                                                          P.O. Box 33011

                                                           Baltimore, MD 21290-3011

                                                            Date:

                                                          EIN:

 

Employer Name

Street Address

City, State Zip

Establishment Number:                RLN:                                        WFID:

We are writing to tell you about corrections we made to the annual wage report you filed on paper or electronically for tax year (1). We corrected the report for you so that your employees can receive credit for their Medicare Wage and Tips.

What You Reported

ERROR CODE 4545     W3TXYR 1991-93     W3W2 CNTR = ZERO AND

ERROR CODE 4546     W3TXYR 1994 ON     W3W2 CNTR = ZERO

You filed Forms W-2 (Wage and Tax Statement) reporting Medicare Wages totaling $(1). The wage totals you reported may be correct. However, you omitted the Medicare Wage amounts from one or more of your employee wage reports.

ERROR CODE 4539     W3TXYR 1991-93     W3W2 CNTR = NOT ZERO AND

ERROR CODE 4547     W3TXYR 1994 ON     W3W2 CNTR = NOT ZERO

You filed (1) Forms W-2 (Wage and Tax Statement) reporting Medicare Wages totaling $(2). The wage totals you reported may be correct. However, you omitted the Medicare Wage amounts from one or more of your employee wage reports.

How We Corrected the Medicare Wage Amounts

We processed all the Forms W-2 you submitted. However, we changed (1) Forms W-2 on which you reported Medicare taxes but did not report Medicare Wages. The enclosed list shows the changes that were made.

ERROR CODE 4545     W3TXYR 1991-93     W3W2 CNTR = ZERO AND

ERROR CODE 4539     W3TXYR 1991-93     W3W2 CNTR = ZERO

We corrected the Medicare Wages on your Forms W-2 using the amount shown as Wages, Tips and Other Compensation. Because Medicare taxes should have been withheld on wages earned up to $(1), we only recorded wages up to this amount.

ERROR CODE 4546     W3TXYR 1994 ON     W3W2 CNTR = NOT ZERO AND

ERROR CODE 4547     W3TXYR 1994 ON     W3W2 CNTR = NOT ZERO

We corrected the Medicare Wages on your Forms W-2 using the total amount shown as wages and tips.

What You Need To Do

If you agree with the changes we have made, you should inform your employees of any changes to the wage data they originally received. If you believe the corrections we made are not accurate, or if you need to make other corrections, fill out both a Form W-2c (Statement of Corrected Income and Tax Amounts) and a Form W-3c (Transmittal of Corrected Income and Tax Statements).

Also, if the taxes you filed with the Internal Revenue Service (IRS) are incorrect, please file a Form 941-X (Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund) with IRS.

You can get the Forms W-2c, W-3c and 941-X from the IRS by calling 1-800-829-3676. Instructions for completing these forms and the return mailing address are on the forms.

Filing Next Year

It is important to file your wage reports correctly. This year is the last year we will correct your wage reports for you. Starting next year, we will not accept wage reports with errors. We will notify you of any errors and ask you to correct and resubmit your reports.

The types of errors that will require you to resubmit your wage reports are:

• •

  Social Security tax is greater than zero, and the sum of Social Security Wages and Social Security Tips is zero.

• •

  Medicare tax is greater than zero, and Medicare Wages and Tips is zero.

• •

  Medicare Wages and Tips is less than the sum of Social Security Wages and Social Security Tips.

We recommend filing online to prevent errors. Please visit www.socialsecurity.gov/employer to learn about your electronic filing options. We also recommend using our AccuWage software to check your wage reports before you file them. You can download this free software from our website.

If You Have Any Questions

If you have any questions, visit our website at www.socialsecurity.gov/employer or call toll free at 1-800-772-6270 between 7:00 A.M. and 7:00 P.M., Eastern time, Monday through Friday. If you do call, please have this letter with you. It will help us answer your questions. You can also write us at the address shown on the first page of this letter.

Social Security Administration

MEDICARE WAGES WE CORRECTED