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. Employers are required to report the same figures to SSA and the IRS. However, each year some of the employer wage reports SSA receives are different than the amounts the same employers report to the IRS. SSA uses Forms SSA–L93–SM, SSA–L94–SM, SSA–95–SM, and SSA–97–SM to work with employers to resolve the discrepancy and, ultimately, to ensure employees receive full credit for their wages. This information collection tool also includes the online IRS/SSA Reconciliation portal, which is a streamlined version of the SSA–95–SM and the SSA–97–SM. The IRS/SSA Reconciliation portal will guide employers to the appropriate solutions and will link the users to on-line tools to correct issues. The respondents are employers who reported different wage amounts to SSA than they reported to the IRS.

The latest form for Missing and Discrepant Wage Reports Letter and Questionnaire expires 2029-10-31 and is listed under ICR 202608-0960-013.

View the official OMB control history on Reginfo.gov.

Missing and Discrepant Wage Reports Letter and Questionnaire

Federal Enterprise Architecture: Income Security - General Retirement and Disability

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