Missing and Discrepant Wage Reports Letter and Questionnaire

Forms and Documents

Document Name	Status
Form SSA-95-SM Missing and Discrepant Wage Reports Letter and Questionnaire Form	Modified
Justification for a Non-Substantive Change for 0960-0432.docx Justification for No Material/Nonsubstantive Change	2025-09-02
Supporting Statement - 0432 (Final).docx Supporting Statement A	2023-08-18

IC Document Collections

IC ID	Document Title	Status
9293	Missing and Discrepant Wage Reports Letter and Questionnaire Form	Modified
261116	IRS/SSA Reconciliation (online version) Other-IRS/SSA Reconciliation (online screens)	Unchanged

ICR Details

OMB Control No: 0960-0432	ICR Reference No: 202508-0960-006
Status: Received in OIRA	Previous ICR Reference No: 202307-0960-004
Agency/Subagency: SSA	Agency Tracking No:
Title: Missing and Discrepant Wage Reports Letter and Questionnaire
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 09/02/2025

	Requested	Previously Approved
Expiration Date	09/30/2026	09/30/2026
Responses	802,800	802,800
Time Burden (Hours)	802,800	802,800
Cost Burden (Dollars)	0	0

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Abstract: Each year employers report the wage amounts they paid their employees to IRS for tax purposes, and separately to SSA for retirement and disability coverage purposes. In theory these reported amounts should equal each other; however, each year some of the employer wage reports that SSA receives are less than the wage amounts reported to IRS. SSA attempts to ensure that employees receive full credit for the wages they have earned through the use of the SSA-L 93 (cover letter); SSA-L 94 (cover letter); SSA-95 and SSA-97 (questionnaires). Respondents are employers who reported fewer wage amounts to SSA than they reported to IRS. We are submitting a non-substantive Change Request to revise the informative Note section on the SSA-95-SM and SSA-95-SM2 to comply with the Taxpayer First Act and revisions to the Department of Treasury's Regulation Section 30.6011-2 (regarding the use of electronic and paper modalities for filing Form W-2c).

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Authorizing Statute(s): US Code: 42 USC 432 Name of Law: Social Security Act
   US Code: 42 USC 405 Name of Law: Social Security Act
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 35990	06/01/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 56065	08/17/2023
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
IRS/SSA Reconciliation (online version)
Missing and Discrepant Wage Reports Letter and Questionnaire	SSA-97-SM, SSA-95-SM , SSA-95-SM (second request), SSA-97-SM (second request)	Employer Questionnaire--SSA Has No Record of Employer Report ,   Employer Questionnaire--Discrepancy Between IRS and SSA Records ,   Second Request- Employer Questionnaire--SSA Has No Record of Employer Report ,   Second Request -Employer Questionnaire- Discrepancy Between IRS and SSA Records

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	802,800	802,800	0	0	0	0
Annual Time Burden (Hours)	802,800	802,800	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $6,384,706

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 09/02/2025

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