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What is the IRS/SSA Reconciliation
Process?
The IRS/SSA Reconciliation Process compares employer earnings report data processed by SSA to employer tax
report data processed by the IRS.
This data is submitted to both agencies by employers, their representatives,
third parties and agents.
If SSA processed wage data is less than the amount reported to the IRS, then we assume that the
processed earnings are incorrect.
SSA sends a notice and questionnaire to the employer, asking them to explain and resolve the difference.
If we do not receive a response after 45 days, we send the employer a second notice.
If the employer does not respond, then we refer the case to the IRS for investigation.
How to Avoid Reconciliation Errors
If you are contacted by SSA or the IRS about an Earnings Reconciliation issue,
go to: Don't Let Your Employees Down
for information on how to correct and prevent reporting errors on employment returns.
How Can I Obtain the IRS Forms Used in the IRS/SSA Reconciliation Process?
To obtain the IRS forms used in the reconciliation process, go to
Forms & Publications.
What SSA Notices and Questionnaires are Used in the
IRS/SSA Reconciliation Process?
The following notices and questionnaires are used by SSA in the IRS/SSA
Reconciliation Process.
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www.socialsecurity.gov
