OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Missing and Discrepant Wage Reports Letter and Questionnaire

OMB 0960-0432 · SSA.

OMB 0960-0432

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 fewer wage amounts to SSA than they reported to IRS. We are submitting a non-substantive Change Request to revise the informative Note section on the SSA-95-SM and SSA-95-SM2 to comply with the Taxpayer First Act and revisions to the Department of Treasury's Regulation Section 30.6011-2 (regarding the use of electronic and paper modalities for filing Form W-2c).

The latest form for Missing and Discrepant Wage Reports Letter and Questionnaire expires 2026-09-30 and is listed under ICR 202508-0960-006.

View the official OMB control history on Reginfo.gov.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form SSA-97-SM (second Second Request -Employer Questionnaire- Discrepancy Between IRS and SSA RecordsForm
Form SSA-95-SM (second Second Request- Employer Questionnaire--SSA Has No Record of Employer ReportForm
Form SSA-97-SM Employer Questionnaire--Discrepancy Between IRS and SSA RecordsForm
Form SSA-95-SM Employer Questionnaire--SSA Has No Record of Employer ReportForm
Form SSA-95-SM Missing and Discrepant Wage Reports Letter and QuestionnaireForm
Justification for a Non-Substantive Change for 0960-0432.docxJustification for No Material/Nonsubstantive Change
Justification for a Non-Substantive Change for 0960-0432.docx Justification for No Material/Nonsubstantive Change
Supporting Statement - 0432 (Final).docxSupporting Statement A
Supporting Statement - 0432 (Final).docxSupporting Statement A
Missing and Discrepant Wage Reports Letter and Questionnaire Form
Missing and Discrepant Wage Reports Letter and Questionnaire Form
Missing and Discrepant Wage Reports Letter and Questionnaire Form
Missing and Discrepant Wage Reports Letter and Questionnaire Form
Missing and Discrepant Wage Reports Letter and Questionnaire Form
Missing and Discrepant Wage Reports Letter and Questionnaire Other-Cover Letter
IRS/SSA Reconciliation (online version) Other-IRS/SSA Reconciliation (online screens)

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202508-0960-006 No material or nonsubstantive change to a currently approved collection 2025-09-02
202307-0960-004 Revision of a currently approved collection 2023-08-18 Approved without change
201911-0960-001 Revision of a currently approved collection 2020-01-13
201609-0960-010 Revision of a currently approved collection 2016-12-14 Approved without change
201311-0960-006 Revision of a currently approved collection 2014-02-04 Approved without change
201103-0960-018 No material or nonsubstantive change to a currently approved collection 2011-03-24 Approved without change
201008-0960-007 Revision of a currently approved collection 2010-10-15 Approved without change
200905-0960-013 No material or nonsubstantive change to a currently approved collection 2009-06-03 Approved without change
200707-0960-006 Revision of a currently approved collection 2007-09-27 Approved without change
200512-0960-010 Extension without change of a currently approved collection 2005-12-23 Approved without change
200409-0960-010 No material or nonsubstantive change to a currently approved collection 2004-09-29 Approved without change
200210-0960-001 Extension without change of a currently approved collection 2002-10-10 Approved with change
199908-0960-007 Extension without change of a currently approved collection 1999-08-20 Approved without change
199809-0960-018 No material or nonsubstantive change to a currently approved collection 1998-09-30 Approved without change
199605-0960-003 Extension without change of a currently approved collection 1996-05-09 Approved without change
199602-0960-005 Reinstatement without change of a previously approved collection 1996-02-21 Approved without change
199205-0960-004 Revision of a currently approved collection 1992-05-29 Approved without change
198908-0960-029 No material or nonsubstantive change to a currently approved collection 1989-08-25 Approved with change
198904-0960-006 Revision of a currently approved collection 1989-04-26 Approved without change
198806-0960-008 Revision of a currently approved collection 1988-06-22 Approved without change
198705-0960-006 Revision of a currently approved collection 1987-05-22 Approved without change
198606-0960-002 Revision of a currently approved collection 1986-06-27 Approved without change
198602-0960-006 New collection (Request for a new OMB Control Number) 1986-02-26 Approved without change

OMB Details

Missing and Discrepant Wage Reports Letter and Questionnaire

Federal Enterprise Architecture: Income Security - General Retirement and Disability

Information collection instruments
FormNameElectronic accessType
Form SSA-97-SM (second request)Second Request -Employer Questionnaire- Discrepancy Between IRS and SSA RecordsPaper OnlyForm
Form SSA-95-SM (second request)Second Request- Employer Questionnaire--SSA Has No Record of Employer ReportPaper OnlyForm
Form SSA-95-SMEmployer Questionnaire--SSA Has No Record of Employer ReportPaper OnlyForm
Form SSA-97-SMEmployer Questionnaire--Discrepancy Between IRS and SSA RecordsPaper OnlyForm

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.