Missing and Discrepant Wage Reports Letter and Questionnaire

Each year employers report the wage amounts they paid their employees to IRS for tax purposes, and separately to SSA for retirement and disability coverage purposes. In theory these reported amounts should equal each other; however, each year some of the employer wage reports that SSA receives are less than the wage amounts reported to IRS. SSA attempts to ensure that employees receive full credit for the wages they have earned through the use of the SSA-L 93 (cover letter); SSA-L 94 (cover letter); SSA-95 and SSA-97 (questionnaires). Respondents are employers who reported less wage amounts to SSA than they reported to IRS.

The latest form for Missing and Discrepant Wage Reports Letter and Questionnaire expires 2021-01-31 and can be found here.