SSA-97-SM Employer Questionnaire--Discrepancy Between IRS and SSA

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Date: MM/DD/YYYY

Form Approved
OMB No. 0960-0432

EMPLOYER QUESTIONNAIRE
DISCREPANCY BETWEEN IRS AND SSA RECORDS
The IRS records show that, for the year below, you paid Social Security and/or Medicare taxes on more
employee wages than SSA processed. We base our wage amount on your Forms W-2 and W-3 reports.
The total wages on your Forms W-2 and W-3 for a year should equal the sum of the amounts that you
report quarterly or annually to IRS on your Forms 941, 943, 944 or Schedule H (Household Employment
Taxes).
IRS/SSA Data for Tax Year: YYYY

EIN: 99-9999999

Employer Name: Employer Name
Amount Reported on W-3:
Amount Processed by IRS:
Amount Processed by SSA:
(from Forms W-2)
Difference Between IRS
and SSA Processed
Amounts:

Amount Reported on W-3:
Amount Processed by IRS:
Amount Processed by SSA:
(from Forms W-2)
Difference Between IRS
and SSA Processed
Amounts:

Soc. Security Wages
$999,999.00
$999,999.00

Medicare Wages/Tips
$999,999.00
$999,999.00

$999,999.00

$999,999.00

$999,999.00

$999,999.00

Soc. Security Tip Totals
$999,999.00
$999,999.00
$999,999.00
$999,999.00

CHECK AND COMPLETE
Check and complete any items that apply to your wage report for the tax year shown above.
1. ( ) I did not file Forms W-2 with SSA. I am now taking the following action (check one):
( ) Enclosed is the original Copy A of paper Forms W-2 and W-3, or
( ) Sending SSA an electronic file.
999999999-99-MMDDYY

SSA-97-SM (03-17)

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Caution: If you are filing electronically, be sure to check the box indicating the submission is in
response to a reconciliation notice. When you return this questionnaire, include a copy of the Business
Services Online (BSO) receipt showing the wage file identifier (WFID) as proof of filing.
2.

( ) I filed Forms W-2 under the EIN for the TY shown above. I am now taking the following action
for the wages I previously reported (check one):
( ) Enclosed are legible copies of paper Forms W-2 and W-3, or
( ) Enclosed is a copy of the Business Services Online (BSO) receipt showing the wage file
identifier (WFID) as proof of filing.

3. ( ) The Form W-2 amounts I reported earlier are incorrect. (Enclose Copy A of paper Forms W-2c
and W-3c and attach legible paper copies of the corrected tax report if filed with the IRS.)
Note: Do not send original corrected tax reports (941, 943, 944 or Schedule H to SSA. Submit a copy of
the corrected tax report to resolve this issue. It is your responsibility to send any tax reports directly to the
IRS.
4. ( ) The Form W-2 amounts I reported earlier are correct. I incorrectly reported wage totals to the IRS.
(Attach legible paper copies of the corrected tax report filed with the IRS.)
See “Note” under Item #3 above.
5. ( ) The difference is due to sick pay from a third party. (Attach an explanation that shows the name
and EIN of the third party and the dollar amounts involved.)
6. ( ) I cannot explain the difference between SSA and the IRS records. (Attach legible copies of paper
Forms W-2 and W-3 and the tax reports filed with the IRS.)
Note: Do not send original tax reports (941, 943, 944 or Schedule H to SSA. Submit a copy of the
corrected tax report to resolve this issue. It is your responsibility to send any tax reports directly to the
IRS.
7. ( ) I reported the same correct wage amounts to IRS that I reported to SSA. However, the IRS
amounts shown above are incorrect. (Attach legible paper copies of the tax reports filed with the IRS.)
See “Note” under Item #6 above.
8. ( ) Other ________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
________________________________________
Your Name and Title

999999999-99-MMDDYY

( ) ______________________
Daytime Phone, with Area Code

SSA-97-SM (03-17)

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INFORMATION ABOUT THE DATA YOU SEND SSA

The name, Social Security number, and wage amounts on the Forms W-2 must be readable and complete.
If we cannot read all information on the documents you submit, or if any of these items are missing, we
cannot add the wages to the employee's wage record. If you need blank copies of the Forms W-2 or W-3,
call IRS at 1-800-829-3676. If your copies of the Forms W-2 are illegible, please prepare duplicates on
blank copies of the Forms W-2. Make sure the Forms W-2 show the correct year for the wages you report.
Note: If you send 250 or more wage items to us, you must file your wage reports electronically in
accordance with Publication 42-007: Specifications for Filing Forms W-2 Electronically (EFW2). For
more information, please go to our website at www.socialsecurity.gov/employer or call SSA's Employer
Reporting Branch at 1-800-772-6270 Monday through Friday, 7:00 a.m. to 7:00 p.m., Eastern Time.
RETURN THIS QUESTIONNAIRE
Please send all requested information to:
Social Security Administration
P.O. Box 33021
Baltimore, Maryland 21290-3021
Important: Do not send cash, checks, or money orders to SSA. Send your tax payments directly to the
Internal Revenue Service.
Privacy Act Statement
See Revised
Collection and Use of Personal Information

Privacy Act
Statement
Section 205(c)(2)(A) of the Social Security Act, as amended, and C.F.R.
26 § 31.6051-2 allow us

to collect this information. Furnishing us this information is voluntary. However, failing to
provide all or part of the information will result in a referral of your case to the Internal Revenue
Service
We will use the information to establish and maintain records of the amount of wages paid for
individual employees. We may also share your information for the following purposes, called
routine uses:
1. To the Department of the Treasury for investigating alleged forgery, or unlawful
negotiation of Social Security checks; and Tax administration as defined in 26 U.S.C.
6103 of the Internal Revenue Code; and
2. To Federal, State, or local agencies (or agents on their behalf) for the purpose of
validating Social Security numbers used in administering cash or non-cash income
maintenance programs or health maintenance programs (including programs under the
Social Security Act).

999999999-99-MMDDYY

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In addition, we may share this information in accordance with the Privacy Act and other Federal
laws. For example, where authorized, we may use and disclose this information in computer
matching programs, in which our records are compared with other records to establish or verify a
person’s eligibility for Federal benefit programs and for repayment of incorrect or delinquent
debts under these programs.
A list of additional routine uses is available in our Privacy Act System of Records Notice
(SORN) 60-0059, entitled Earnings Recording and Self-Employment Income System.
Additional information and a full listing of all our SORNs are available on our website at
www.socialsecurity.gov/foia/bluebook.
See Revised PRA
Paperwork Reduction Act Statement - This information collection
meets the requirements of 44 U.S.C.
Statement

3507, as amended by section 2 of the Paperwork Reduction Act of 1995. You do not need to answer these
questions unless we display a valid Office of Management and Budget control number. We estimate that
it will take about 30 minutes to read the instructions, gather the facts, and answer the questions. Send
only comments relating to our time estimate above to: SSA, 6401 Security Blvd, Baltimore, MD
21235-6401.

999999999-99-MMDDYY

SSA-97-SM (03-17)

SSA will insert the following revised Privacy Act Statement into the form as soon
as possible:
Privacy Act Statement

Collection and Use of Personal Information
Sections 205(c)(2)(A) and 232 of the Social Security Act, as amended, allow us to collect this
information. Furnishing this information is voluntary. However, failing to provide all or part of
the information may result in incorrect payments to beneficiaries due to missing and discrepant
earnings information and referral of your case to the Internal Revenue Service for penalty
assessment purposes.
We will use the information to properly post employee wages and maintain accurate earnings
records. We may also share your information for the following purposes, called routine uses:
•

To State audit agencies for auditing State supplementation payments and Medicaid
eligibility considerations; and

•

To Federal, State, or local agencies (or agents on their behalf) for the purpose of
validating Social Security numbers used in administering cash or non-cash income
maintenance programs or health maintenance programs (including programs under the
Social Security Act).

In addition, we may share this information in accordance with the Privacy Act and other Federal
laws. For example, where authorized, we may use and disclose this information in computer
matching programs, in which our records are compared with other records to establish or verify
a person’s eligibility for Federal benefit programs and for repayment of incorrect or delinquent
debts under these programs.
A list of additional routine uses is available in our Privacy Act System of Records Notice (SORN)
60-0059, entitled Earnings Recording and Self-Employment Income System, as published in the
Federal Register (FR) on January 11, 2006, at 71 FR 1819. Additional information, and a full
listing of all of our SORNs, is available on our website at www.ssa.gov/privacy.

SSA will insert the following revised PRA Statement into the form as soon
as possible:
Paperwork Reduction Act Statement - This information collection meets the
requirements of 44 U.S.C. § 3507, as amended by section 2 of the Paperwork Reduction
Act of 1995. You do not need to answer these questions unless we display a valid Office
of Management and Budget (OMB) control number. The employer has an obligation to
provide the information in this information collection request to the Social Security
Administration. While respondents are not required to use this particular information
collection tool to provide the information, if they do not, they must use other means. For
example, employers may use our Business Services Online (OMB Control #0960-0626)
to submit W-2(c)/W-3(c) information. We estimate that it will take about 30 minutes to
read the instructions, gather the facts, and answer the questions. Send only comments
regarding this burden estimate or any other aspect of this collection, including
suggestions for reducing this burden to: SSA, 6401 Security Blvd, Baltimore, MD
21235-6401.