Addendum to the Supporting Statement for 0960-0432

Addendum to the Supporting Statement for Forms SSA-L-93- SM, SSA-L-94-SM SSA-95-SM, SSA-97-SM

Missing and Discrepant Wage Reports Letter and Questionnaire

26 CFR 31.6051-2

OMB No. 0960-0432

Revision to the Collection Instrument

The requested changes to these notices have been included in the attached forms.

The highlighted areas indicate wording that has been added, and strike-throughs have been used to illustrate wording that has been deleted.

Summary of Revisions

• A special paragraph has been included in the notices that will be sent out from November, 2007- April, 2008. The purpose of this paragraph is to inform the employers of the effective date that SSA will no longer accept W-2 magnetic media submissions. At the end of the time period stated above, this paragraph will be removed from the notices.

  • Due to obsolete technology (magnetic media), SSA has been notifying the employer audience of this change in the Employer Quarterly Report, on SSA’s Business Services Online website and at the National payroll Reporting Forums. Therefore, the target employer audience for the special paragraph in the November, 2007 – April, 2008 notices is only a small portion of our total audience, approximately 80,000 of the notices sent yearly, and consists of those employers who currently submit annual wage reports via magnetic media or paper submissions and either do not have access to, or did not read the other notifications which SSA has posted regarding this change. These employers need to know that in January of 2008 SSA will return any annual wage report submissions that are sent by magnetic media.

  • In the special paragraph we are encouraging employers to utilize SSA’s Business Services Online website for their annual wage reporting; however, employers will still be able to continue to submit paper wage reports.

• Inclusion of Form 944. This is a new IRS reporting form. Beginning calendar year 2006, certain small employers must file this annual tax return in lieu of the quarterly Form 941.

• The PRA statement has been revised, and included in these notices.

• Deleted all references to magnetic media.

• Changed the name of the publication that informs employers how to file electronically. This name change became effective May, 2007.

Upon approval of the above changes, SSA will immediately obsolete the previous versions of these forms and letters, and replace them with the new versions.