POMS Reference

NL: Notices, Letters and Paragraphs

TN 23 (12-17)

ERN001 Reporting Your Earnings

Because your earnings may affect your Social Security benefits, we need to know how much you earn during the year. Usually, we get that information from:

the earnings your employer reports on your W-2; and

your self-employment earnings reported on your income tax return.

In previous years, Social Security beneficiaries were required to file a separate report with us. Now, you need to report your earnings to us after the end of the year only if:

You are eligible for the monthly earnings test and you earned less than the monthly exempt amount (in that case, you need to tell us so we can pay benefits for that month);

Some or all of the earnings shown on your W-2 were not earned in the year reported;

You earned wages above the exempt amount and you also had a net loss in self-employment;

Your W-2 shows employer-reported wages that you will include on a self-employment tax return (e.g., ministers);

You filed a self-employment tax return but you did not perform any services in your business;

You are a farmer and you get federal agricultural program payments or you have income from carry-over crops;

We withheld some benefits but you had no earnings for the year, (e.g., no wages reported, no self-employment income).

About mid-year, we probably will send you a message asking you to estimate your current and next year's earnings. Your estimates will help us avoid paying you too much or too little in benefits.

SSA Pub 16-012

ERNC01 Caption

Information About  (1)  Earnings Record

Fill-in:

(1) “Your”/SN possessive

ERNC13 Caption

Change(s) to  (1)  Earnings Record

Fill-in:

(1) “Your”/SN possessive

ERNC14 Caption

Reason For The  (1) 

Fill-in:

(1) “Change”/ “Changes”

ERND01 Dictated Text

ERNR09 LAG Earnings Alleged but not Posted

We used  (1)  earnings through  (2)  to figure the benefit amount. Later, we will refigure the benefit to include any earnings  (3)  had after  (4)  .  (5)  will not have to ask us to do this. After we have refigured the benefit amount, we will let you know about any increase.

Fill-ins:

(1) “your”/SN possessive

(2) last year included in the computation *

(3) “you”/“she”/“he”

(4) last year included in the computation *

(5) “you”/“she”/“he”

(*) indicates that the fill-in is manual

ERNR10 Earnings are not Wages

We could not use the money received from  (1)  for  (2)  because  (3)  .

Fill-ins:

(1) employer's name *

(2) year(s) *

(3) “the facts we have do not show that there was an employer-employee relationship”/“the money does not meet our requirements to be considered wages”/“the money was paid as a pension”/“the money was paid because of sickness or accident, and paid more than 6 months after work ended” *

(*) indicates that the fill-in is manual

ERNR11 Wage Determination Pending

We have not used the payments  (1)  received from  (2)  for  (3)  through  (4)  because we have not yet decided whether these payments are wages. We will let you know as soon as we make a decision.

Fill-in:

(1) “you”/SN

(2) employer's name *

(3) year *

(4) year *

(*) indicates that fill-in is manual

ERNR13 Change in Earnings - Chart

We have changed  (1)  earnings record as follows:

 (2) 

Amount Previously Posted

Corrected Amount

   

 (3) 

$  (4) 

$  (5) 

   

 (6) 

 (7) 

 (8) 

   

 (9) 

 (10) 

 (11) 

   

Fill-ins:

(1) SN

(2) “Year”/“Years” *

(3) the year affected *

(4) dollar amount of prior posting *

(5) correct earnings *

(6) second year affected *

(7) dollar amount of prior posting *

(8) correct earnings *

(9) third year affected *

(10) dollar amount of prior posting *

(11) correct earnings *

(*) indicates that fill-in is manual

ERNR14 Reason for Change in Earnings Record

We have changed  (1)  earnings record because  (2)  .

Fill-ins:

(1) “your”/SN possessive

(2) case specific *

(*) indicates that fill-in is manual

ERNR15 Pre-LAG Earnings Added – No Previous Posting

We have corrected  (1)  earnings record to show wages from  (2)  of $  (3)  for  (4)  .

Fill-ins:

(1) “your”/SN possessive

(2) employer's name *

(3) amount *

(4) year *

(*) indicates that fill-in is manual

ERNR16 Pre-LAG Earnings Adjustment – One Year

We have changed  (1)  earnings record for  (2)  from $  (3)  to $  (4)  because  (5)  .

Fill-ins:

(1) “your”/SN possessive

(2) year *

(3) amount previously posted *

(4) corrected amount *

(5) reason for the correction *

(*) indicates that fill-in is manual

ERNR17 Insured Status Not Met because Income as a Minister or Member of a Religious Order is Not Covered

We could not use income from  (1)  duties as a minister or member of a religious order for  (2)  .  (3) 

Fill-ins:

(1) “your”/SN possessive

(2) years involved in the format “YYYY” or “YYYY and YYYY” or “YYYY, YYYY, and YYYY” *

(3)

A. You did not file Form 2031 with IRS asking that these earnings be covered under Social Security. *

B. You filed Form 4361 with IRS asking that these earnings not be covered under Social Security.

(*) indicates that the fill-in is manual

ERNR18 Insured Status Not Met because Earnings in a Family Employment are not Covered Under Social Security

We could not use income for  (1)  because earnings from family employment were not covered under Social Security during this period.

Fill-in:

(1) years involved in the format “YYYY” or “YYYY and YYYY” or “YYYY, YYYY, and YYYY”

(*) indicates that the fill-in is manual

ERNR19 Insured Status Not Met because Number Holder Not U.S. Citizen When Employed on a Foreign Vessel or Aircraft

We could not use income for  (1)  . Work by a U.S. citizen is not counted when on a foreign vessel or aircraft outside the U.S. and the employer is not an American employer.

Fill-in:

(1) years involved in the format “YYYY” or “YYYY and YYYY” or “YYYY, YYYY, and YYYY”

(*) indicates that the fill-in is manual

ERNR20 Insured Status Not Met because Earnings from Domestic Work do Not Meet Threshold Amounts

We could not use income from  (1)  because it was not covered under Social Security. For  (2)   (3)  had to earn more than  (4)   (5)  from the employer.

Fill-ins:

(1) name of employer *

(2) years involved, in the format “YYYY” or “YYYY and YYYY” or “YYYY, YYYY and YYYY” *

(3) “you”/SN

(4)

A. “$50 in a 3-month period” *

B. money amount in the format $99999.99 *

(*) indicates that the fill-in is manual

(5)

ERNR21 Insured Status Not Met because Earnings from Agricultural Labor do Not Meet Threshold Amounts

We could not use income from  (1)  for  (2)  because  (3)  did not earn enough to be covered under Social Security. For  (4)   (5)  had to earn at least  (6)  .

Fill-ins:

(1) name of employer *

(2) years involved, in the format “YYYY” or “YYYY and YYYY” or “YYYY, YYYY and YYYY” *

(3) “you”/SN

(4)

A. “1951 through 1954” *

B. “1955 through 1956” *

C. “1957 through 1987” *

D. “1988 to the present” *

(5) “you”/SN

(6)

A. “a total of $50 or more” (used with 4-A) *

B. “$100 or more a year” (used with 4-B) *

C. “$150 or more a year” (used with 4-C) *

D. “$2500 or more a year” (used with 4-D) *

(*) indicates that the fill-in is manual