StacksVerified U.S. regulatory reference

20 CFR §404.1243

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (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.
  2. (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.
  3. (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.