---
kind: "section"
citation: "20 C.F.R. § 404.1243"
title: "20"
number: "404.1243"
heading: "Use of reporting forms—for wages paid prior to 1987."
url: "https://uscodex.org/cfr/20/404.1243"
---

# §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.

## Notes

### Amendments

[53 FR 32976, Aug. 29, 1988, as amended at 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 66 FR 28836, May 25, 2001]