20 C.F.R. § 404.1243 Use of reporting forms—for wages paid prior to 1987.
Title 20 - Employees' Benefits
(a) Submitting wage reports. In the form and manner required by SSA, a State shall submit an annual report of the covered wages the State and its political subdivisions paid their employees. Any supplemental, adjustment, or correctional wage report filed is considered a part of the State's wage report. (b) Correction of errors. If a State fails to report or incorrectly reports an employee's wages on its wage report, the State shall submit a corrective report as required by SSA. (c) Reporting on magnetic tape or other media. After approval by SSA, a State may substitute magnetic tape or other media for any form required for submitting a report or reporting information. [53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]
Title 20: Employees' Benefits
PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950– )
Subpart M—Coverage of Employees of State and Local Governments
How To Report Wages and Contributions—for Wages Paid Prior to 1987
§ 404.1243 Use of reporting forms—for wages paid prior to 1987.
