20 CFR 404.1243 - Use of reporting forms—for wages paid prior to 1987.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

View all text of Subpart M [§ 404.1200 - § 404.1299]

§ 404.1243 - Use of reporting forms—for wages paid prior to 1987.

(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.

(Approved by the Office of Management and Budget under control number 0960-0425) [53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]