TN 13 (08-10)

A. Background

Prior to 1968, OEO received the Schedule SE from IRS and keyed the reported SE amount on microfilm so that actual totals and amounts were available. Beginning with tax year 1968 OEO receives a processed SE amount from IRS via magnetic tape. Since SSA receives no paper copy of the Schedule SE, OEO prepares a microfilm of the data received from IRS as a permanent record. Effective with tax year 1999 and later processed SE information is available via the On-Line Retrieval System (OSR).

NOTE: IRS will send a paper Form 885-F (Self-Employment Tax Adjustment) to OEO when the adjustment is based on fraud. This is because the electronic exchange of adjustment information between SSA and IRS is unable to distinguish IRS adjustments based on “fraud”. Please note that earnings adjustments based on “fraud” are an exception to SSA’s statute of limitations and should be processed accordingly. SSA’s systems will not post earnings corrections based on fraud when received by magnetic tape if the date of filing indicates that the determination was not timely filed. Therefore, the correction must be done via ICOR.

B. Procedure

Request a copy of the microfilm printout, see RS 01804.096C in this section when needed or check the ORS for tax years 1999 and later. Refer to the example provided for a complete explanation of the microfilm.

The information SSA has does not include the nature of the NH’s business for tax years after 1967. NOTE: The nature of the NH’s business is available for tax years 1999 and after via the ORS. However, a translation of the six-digit code is required via the U.S. Census Bureau’s web site, http://www.census.gov/eos/www/naics/ .

For years prior to 1968, ask OEO to furnish a copy of the Schedule SE. (When possible, OEO will provide Schedule SE instead of the microfilm printout.)

If processing via Earnings Computation Screen (EC) enter UTI SEIR 02.

In IC, note your request for the microfilm printout on the ESPI screen, see MSOM EM 016.007 on use of the ESPI screen.

If requesting an earnings record or scouting via MCS use the SCOU screen.

C. Exhibit of the microfilm printout

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