Missing and Discrepant Wage Reports Letter and Questionnaire

Social Security Administration

Retirement, Survivors and Disability Insurance

Date: MM/DD/YY

EIN: 99-9999999

Tax Year: 9999

COMPANY NAME

ADDRESS 1

ADDRESS 2

CITY, ST 99999-9999

Important Information, Immediate Reply Requested

We recently found that wage reports you submitted for your employees may not be correct. We need your help to correct them.

Each year we check our wage totals for the Forms W-2 you send us against the Forms 941, 943, 944 or Schedule H (Form 1040 Household Employment Taxes) employment tax returns you filed with the Internal Revenue Service (IRS). These totals must equal. We recently found that wage reports you submitted for your employees may not be correct. We need your help to correct them.

What We Found

The W-2/W-2c totals we processed (Social Security wages and tips, and Medicare wages and tips) did not match the totals you reported to the IRS for the EIN and tax year above. (See questionnaire enclosed). There may be several reasons why these totals do not match. Most often, it is because we have not received all the Forms W-2 that are due, or smaller W-2 wage amounts were reported to SSA than what you reported to the IRS on your Forms 941, 943, 944 or Schedule H (Form 1040).

What You Should Do

Please check your records. Make sure you have correctly reported your employees' wages. See if there is any other reason for the different wage totals. Then, fill out the enclosed questionnaire and return it within 45 days.

Please check your records and make sure you have correctly reported your employees’ wages.

• Check your report for wages below the household limit, if you are a household employer.

• Check your report for third party sick pay.

• Check for corrected reports and see if there is any reason for the different wage totals.

• Fill out the enclosed questionnaire and return it within 45 days.

Note: SSA no longer accepts magnetic media submissions. We encourage you to file your original and corrected wage reports electronically, using Business Services Online (BSO). You can find more information on wage report filing by going to our employer reporting website at: www.socialsecurity.gov/employer.

See Next Page

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About the Questionnaire

If the questionnaire shows only the IRS wage totals, it means we do not have copies of any Form W-2 wage reports for your employees for that tax year. Or, it may show that the Form W-2 wage totals we

have in our records are less than those that are on the Forms 941, 943, 944 or Schedule H (Form 1040 ) returns you filed with the IRS.

We have enclosed a pamphlet entitled “Don’t Let Your Employees Down” with information to help you complete the questionnaire. Or, you can go to “Reconciliation Process” at www.socialsecurity.gov/employer and click on “Reconciliation” for more information.

 For your convenience, we have also enclosed a self-addressed envelope. If you cannot use the envelope, please mail the completed questionnaire and requested information to:

    Social Security Administration
    Metro West
    P.O. Box 33021
    Baltimore, Maryland 21290-3021

If We Do Not Receive This Information

If you do not send the information we need we will refer this matter to the IRS. If the IRS finds that you made a reporting error, they may charge you a penalty

We cannot correct your employees' wage records unless you give us the information that we requested. This information is important. It could affect your employees' rights to future Social Security benefits and the amount of those benefits. Please make sure that the information you give provide to us will resolve the problem. Always keep your wage records for four (4) years to back up your wage and tax reports, in case SSA or the IRS have questions about them later. If you do not send the information we need, we will refer this matter to the IRS. If the IRS finds that you made a reporting error, or fail to respond to our request, they may charge you a penalty.

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If You Have Any Questions

If you have any questions not answered by the enclosed pamphlet or the website, please write to us at the above address or call us at 1-800-772-6270 between 7:00 A.M. and 7:00 P.M., Eastern Time, time, Monday through Friday. Monday through Friday, 7:00 a.m. to 7:00 p.m., Eastern Time.

Social Security Administration

Enclosure(s):

Pub 16-002

Return Envelope

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