The Social Security Administration is resuming their DECOR notice program. DECOR stands for “Decentralized Correspondence” and means that the SSA could not process a Form W-2. There is any number of reasons why this could happen, including:
1. Typographical errors
2. Name changes, including marriage
3. Misuse of a social security number
The SSA places these earnings in a suspense file called Earnings Suspense File (ESF) rather than posting to a worker’s account.
An employer is requested to check their records. If the worker is still employed, the employer may be requested to verify the employee’s social security card and number. If the employer and employee are unable to resolve the matter, the employee will be requested to contact a local SSA office. If the worker is no longer employed, the employer is required to document its efforts to verify the information.
You may remember that SSA has not sent out DECOR notices for several years because of litigation over Department of Homeland Security regulations.
Steve Hamilton is a Tampa native and a graduate of the University of South Florida and the University of Missouri. He now lives in northern Kentucky. A career CPA, Steve has extensive experience involving all aspects of tax practice, including sophisticated income tax planning and handling of tax controversy matters for closely-held businesses and high-income individuals.
Showing posts with label decentralized. Show all posts
Showing posts with label decentralized. Show all posts
Tuesday, June 21, 2011
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