The Social Security Administration (SSA) is beginning to send Employer Correction Request Notices (EDCOR) in December to employers that timely submitted 2019 Forms W-2, Wage and Tax Statement, containing at least one name and social security number (SSN) mismatch. The resumption of the letters was announced in an email from SSA’s Office of Strategic and Digital Communications.
In March 2019, SSA began mailing notifications to employers identified as having at least one name and SSN combination submitted on Forms W-2 that did not match its records. Earlier this year, SSA paused sending the letters due to the COVID-19 pandemic.
Sample Letter and Online Tools
A sample of the December 2020 letter and its attachment are available on the SSA’s 2019 & 2020 Letters website. The letter will inform employers of the number of mismatches and that corrections are needed. The attachment provides instructions for finding mismatches and how to correct them. To view the mismatches, employers must have access to SSA’s Business Services Online (BSO).
SSA’s EDCOR webpage provides online tools to assist employers, including instructions for adding new services to an existing BSO account to find and resolve mismatches, a video overview of BSO for paper filers, and FAQs.
To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out Payroll Source Plus!
Curtis E. Tatum, Esq., is Director of Federal Payroll Compliance for the APA.
