{"data":{"id":"us/20-cfr-404.1243","jurisdiction":"us","citation":"20 CFR 404.1243","heading":"Use of reporting forms—for wages paid prior to 1987.","body":"(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.\n(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.\n(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.","path":["Title 20—Employees' Benefits","CHAPTER III—SOCIAL SECURITY ADMINISTRATION","PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )","Subpart M—Coverage of Employees of State and Local Governments"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"d24bc71ef735f126ec79a9d29cb5474c71a15755869b9658c4cab80de124b07b","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-404.1242","next":"us/20-cfr-404.1247"},"notice":"GroundRules: Original legal text. Not legal advice."}