Missing and Discrepant Wage Reports Letter and Questionnaire

Social Security Administration
Retirement, Survivors and Disability Insurance

SECOND REQUEST
Date: MM/DD/YY
EIN: 99-9999999
Tax Year: 9999
COMPANY NAME
ADDRESS 1
ADDRESS 2
CITY, ST 99999-9999

Important Information, Immediate Reply Requested
We informed you earlier that the wage totals on the Forms W-2 you sent us don’t match the wage totals
on the employment tax returns (Forms 941, 943, 944 or Schedule H - Form 1040) you filed with the
Internal Revenue Service (IRS) for the EIN and tax year noted above. We have no record of your
response to this issue. It’s important that you act promptly.
What You Should Do
Acknowledge this notice by completing the online IRS/SSA Reconciliation (ISR) questionnaire within 45
days. Additionally, you should take action to correct the issue. If you’re unsure of how to correct the
issue, the questionnaire will help you determine what you should do.
About the Questionnaire
The online ISR questionnaire contains questions specific to your situation. Your responses will help to
determine why the wage totals don’t match. After submitting the questionnaire, you’ll receive electronic
proof of your acknowledgement and suggestions on how to fix your issue.
To use the online questionnaire, follow these steps:
1. Log into SSA’s Business Services Online (BSO) at https://www.ssa.gov/BSO/BSOwelcome.htm.
If you don’t have a BSO User ID, you can register for one on this website.
2. Select the “Report Wages to Social Security” link.
3. Select the “I Accept” button on the Wage Reporting Attestation page.
4. Select the “Manage Reconciliation Notices” link in the IRS/SSA Reconciliation Notice section.
If you can’t access the BSO website, complete the enclosed questionnaire and mail to:
Social Security Administration
P.O. Box 33021
Baltimore, Maryland 21290-3021

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About the Questionnaire (continued)
You’ll resolve this matter more quickly if you submit original and corrected wage reports electronically
using the BSO website. If you don’t have a BSO User ID, you can register at
https://secure.ssa.gov/acu/IRESWeb/registration.jsp.
If You Don’t Take Appropriate Action
Failure to take appropriate action could impact your employees' rights to future Social Security benefits
and the amount of those benefits, as well as their Medicare eligibility. Additionally, we’ll refer this
matter to the IRS. If the IRS determines that you made a reporting error, and that you failed to respond
to our request, they may charge you a penalty.
If You Have Any Questions
For more information on wage reporting and reconciliation, go to the Employer W-2 Filing Instructions &
Information website at www.socialsecurity.gov/employer. If you still have questions, call us at 1-800772-6270 Monday through Friday, 7:00 a.m. to 7:00 p.m., Eastern Time, or email us at
employerinfo@ssa.gov. For security reasons, we don’t accept email attachments.
Suspect Social Security Fraud?
Please visit http://oig.ssa.gov/r or call the Inspector General’s Fraud Hotline at 1-800-269-0271 (TTY 1866-501-2101).

Social Security Administration

Enclosure(s):
Return Envelope

999999999-99-MMDDYY

SSA-L-94-SM (XX-XX)