TN 3 (11-94)

A. POLICY

1. Forms W-2/W-2c Acceptable

Forms W2/W2c may be accepted as primary evidence to establish total annual earnings for prelag provided:

1. insured status is not involved; and

2. evaluation criteria in RS 01403.040-RS 01403.042 are met; and

3. there is no evidence that a coverage or wage issue is involved.

   NOTE: Such an issue may be present if the form does not show Social Security tax withheld.

2. Forms W-2/W-2c Not Acceptable

The forms are not acceptable as primary evidence of prelag wages if:

1. the amount of Social Security (FICA) wages shown is inconsistent with amounts shown on OCRO records reflecting employer reports 1978 on; or

2. they are from a railroad employer.

   NOTE: There is no inconsistency (see a. above)if no wages are posted.

B. PROCEDURE

1. Forms W-2/W-2c Not Acceptable

If forms are not acceptable, develop other primary or secondary evidence. See RS 01403.010 ff. and RS 01403.050 ff.

2. Railroad Involvement

See RS 01602.005 ff.