---
kind: "section"
citation: "20 C.F.R. § 404.1220"
title: "20"
number: "404.1220"
heading: "Identification numbers."
url: "https://uscodex.org/cfr/20/404.1220"
---

# §404.1220. Identification numbers.

- (a) **State and local governments.** When a State submits a modification to its agreement under section 218 of the Act, which extends coverage to periods prior to 1987, SSA will assign a special identification number to each political subdivision included in that modification. SSA will send the State a Form SSA-214-CD, “Notice of Identifying Number,” to inform the State of the special identification number(s). The special number will be used for reporting the pre-1987 wages to SSA. The special number will also be assigned to an interstate instrumentality if pre-1987 coverage is obtained and SSA will send a Form SSA-214-CD to the interstate instrumentality to notify it of the number assigned.
- (b) **Coverage group number for coverage groups.** If a State's agreement provides coverage for a State or a political subdivision based on designated proprietary or governmental functions, the State shall furnish a list of those groups. The list shall identify each designated function and the title and business address of the official responsible for filing each designated group's wage report. SSA assigns a coverage group number to each designated group based on the information furnished in the list.
- (c) **Unit numbers for payroll record units.** SSA assigns, at a State's request, unit numbers to payroll record units within a State or political subdivision. When a State requests separate payroll record unit numbers, it must furnish the following:
  - (1) The name of each payroll record unit for the coverage group; and
  - (2) **The title and business address of the official responsible for each payroll unit.**
- (d) **Unit numbers where contribution amounts are limited—for wages paid prior to 1987.** An agreement, or modification of an agreement, may provide for the computation of contributions as prescribed in [§ 404.1256](/cfr/20/404.1256.md) for some employees of a political subdivision. In this situation, SSA assigns special unit numbers to the political subdivision to identify those employees. SSA does not assign a special unit number to a political subdivision in which the contributions for all employees are computed as prescribed in [§ 404.1256](/cfr/20/404.1256.md).
- (e) **Use.** For wages paid prior to 1987, the employer shall show the appropriate SSA-issued identifying number, including any coverage group or payroll record unit number, on records, reports, returns, and claims to report wages, adjustments, and contributions.

## Notes

### Amendments

[53 FR 32976, Aug. 29, 1988, as amended at 60 FR 42433, Aug. 16, 1995; 64 FR 33016, June 21, 1999; 66 FR 28836, May 25, 2001]

### Authority

Authority: Secs. 205, 210, 218, and 702(a)(5) of the Social Security Act (42 U.S.C. 405, 410, 418, and 902(a)(5)); sec. 12110, Pub. L. 99-272, 100 Stat. 287 (42 U.S.C. 418 note); sec. 9002, Pub. L. 99-509, 100 Stat. 1970.

### Source

Source: 53 FR 32976, Aug. 29, 1988, unless otherwise noted.

### Amendments

[53 FR 32976, Aug. 29, 1988, as amended at 60 FR 42433, Aug. 16, 1995; 64 FR 33016, June 21, 1999; 66 FR 28836, May 25, 2001]