OMB control number

Missing and Discrepant Wage Reports Letter and Questionnaire

OMB 0960-0432 · SSA.

OMB 0960-0432

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).

The latest form for Missing and Discrepant Wage Reports Letter and Questionnaire expires 2026-09-30 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form SSA-95-SM Missing and Discrepant Wage Reports Letter and Questionnaire Form
Justification for a Non-Substantive Change for 0960-0432.docx Justification for No Material/Nonsubstantive Change
Supporting Statement - 0432 (Final).docx Supporting Statement A
Missing and Discrepant Wage Reports Letter and Questionnaire Form
IRS/SSA Reconciliation (online version) Other-IRS/SSA Reconciliation (online screens)

All Historical Document Collections

202508-0960-006	No material or nonsubstantive change to a currently approved collection	2025-09-02
202307-0960-004 Approved without change	Revision of a currently approved collection	2023-08-18
201911-0960-001	Revision of a currently approved collection	2020-01-13
201609-0960-010 Approved without change	Revision of a currently approved collection	2016-12-14
201311-0960-006 Approved without change	Revision of a currently approved collection	2014-02-04
201103-0960-018 Approved without change	No material or nonsubstantive change to a currently approved collection	2011-03-24
201008-0960-007 Approved without change	Revision of a currently approved collection	2010-10-15
200905-0960-013 Approved without change	No material or nonsubstantive change to a currently approved collection	2009-06-03
200707-0960-006 Approved without change	Revision of a currently approved collection	2007-09-27
200512-0960-010 Approved without change	Extension without change of a currently approved collection	2005-12-23
200409-0960-010 Approved without change	No material or nonsubstantive change to a currently approved collection	2004-09-29
200210-0960-001 Approved with change	Extension without change of a currently approved collection	2002-10-10
199908-0960-007 Approved without change	Extension without change of a currently approved collection	1999-08-20
199809-0960-018 Approved without change	No material or nonsubstantive change to a currently approved collection	1998-09-30
199605-0960-003 Approved without change	Extension without change of a currently approved collection	1996-05-09
199602-0960-005 Approved without change	Reinstatement without change of a previously approved collection	1996-02-21
199205-0960-004 Approved without change	Revision of a currently approved collection	1992-05-29
198908-0960-029 Approved with change	No material or nonsubstantive change to a currently approved collection	1989-08-25
198904-0960-006 Approved without change	Revision of a currently approved collection	1989-04-26
198806-0960-008 Approved without change	Revision of a currently approved collection	1988-06-22
198705-0960-006 Approved without change	Revision of a currently approved collection	1987-05-22
198606-0960-002 Approved without change	Revision of a currently approved collection	1986-06-27
198602-0960-006 Approved without change	New collection (Request for a new OMB Control Number)	1986-02-26

OMB Details

Missing and Discrepant Wage Reports Letter and Questionnaire

Federal Enterprise Architecture: Income Security - General Retirement and Disability

Form SSA-97-SM (second request)	Second Request -Employer Questionnaire- Discrepancy Between IRS and SSA Records	Paper Only	Form
Form SSA-95-SM (second request)	Second Request- Employer Questionnaire--SSA Has No Record of Employer Report	Paper Only	Form
Form SSA-95-SM	Employer Questionnaire--SSA Has No Record of Employer Report	Paper Only	Form
Form SSA-97-SM	Employer Questionnaire--Discrepancy Between IRS and SSA Records	Paper Only	Form

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.