What is the Internal Revenue Service/Social Security Administration (IRS/SSA) Reconciliation Process?The IRS/SSA Reconciliation Process compares the employer's earnings report data processed by SSA with the employer's tax report data processed by IRS. Earnings report data and tax report data, are submitted to SSA and IRS by employers, their representatives, third parties, and agents. If wage data processed by SSA is less than the amount reported to IRS, we assume that the processed earnings are incorrect. SSA sends a notice and questionnaire, asking the employer to explain and resolve the differences. If we do not receive a response after 45 days, we send the employer a second notice. If the employer still does not respond, we refer the case to IRS for investigation.
How to avoid reconciliation errorsIf you are contacted about an earnings reconciliation issue, we suggest you read Don't Let Your Employees Down. This pamphlet provides information on how you can prevent and correct reporting errors on employment returns.
What SSA notices and questionnaires are used in the IRS/SSA Reconciliation Process?Depending on the information we need from you, you may receive one of the following notices and questionnaires. Remember, if we do not receive a response from our first request within 45 days, we will send you a second request.
- SSA-L-93-SM (Notice) and SSA-95-SM (Employer Questionnaire - SSA Has No Record of Employer Report)
- SSA-L-93-SM (Notice) and SSA-97-SM (Employer Questionnaire - Discrepancy Between IRS and SSA Records)
- SSA-L-94-SM (Notice) and SSA-95-SM (Employer Questionnaire - SSA Has No Record of Employer Report)
- SSA-L-94-SM (Notice) and SSA-97-SM (Employer Questionnaire - Discrepancy Between IRS and SSA Records)
How can I obtain the IRS forms used in the IRS/SSA Reconciliation Process?To obtain the IRS forms used in the reconciliation process, visit the IRS' forms and publications website at www.irs.gov/formspubs If you have additional questions, please call us at 1-800-772-6270 (TTY 1-800-325-0778) between 7:00 a.m. and 7:00 p.m. Eastern time, Monday through Friday.
The completed questionnaire and requested information can be sent to:
Social Security Administration
P.O. Box 33021
Baltimore, Maryland 21290-3021