TN 3 (02-07)

A. Preview

This subchapter contains instructions and background material for making wage corrections on the individual's earnings record (E/R).

B. Policy

The Earnings Modernization Item Correction System (ICOR) records the development and determination for correcting social security wages, tips, self employment by field offices (FOs), the Office of Central Operations (OCO) and process centers (PCs). Under certain circumstances, the determination concerning the earnings correction is sent to IRS to alert the Service to the possibility of uncollected tax contributions.

C. References

The instructions in this subchapter may also be used to help resolve:

• earnings disagreement/discrepancy and scrambled earnings cases RM 03870.001 through RM 03870.094; or

• self-employment (SE) issues; (RS 01405.050 and RS 01804.001.).