Missouri Code of State Regulations › Title 1 - OFFICE OF ADMINISTRATION › Division 10 - Commissioner of Administration › Chapter 12 - State of Missouri-Social Security Manual › Exhibit VIII

Current through Register Vol. 49, No. 14, July 15, 2024
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Caution: All Forms SSA-3964 must be forwarded to the
				  State Agency.
HOW TO PREPARE FORM SSA-3964
All information should be entered in the appropriate spaces
				  under the self-explanatory headings. Ensure that complete information has been
				  entered in columns 1 through 5 for each item listed. Total the entries in
				  columns 4 and 5, enter the totals and the difference between the totals in the
				  spaces provided. If more than one page of adjustments is being submitted, show
				  the totals for each page. Complete items 6 and 7 on the first page only to show
				  the total for all pages. The first page of the original copy of the adjustment
				  report must be signed and dated by the preparer or the reporting
				  official.
If more than one previous reporting was made for an employee,
				  column 4 (Wages previously reported) should reflect the net total reported for
				  the period being corrected. To facilitate
the computation of
				  contributions a separate
page of form SSA-3964
should be used for
				  each year for
which different contribution
rates are applicable.
				  See rates
below.
The original copy
of this report, and additional copies
				  if
required by the State agency,
should be forwarded to the
				  State
agency together with
any contributions payable.
A
duplicate
copy should be retained by
the reporting entity or
				  by the
State agency.
Contact the State administrator for instructions on
				  preparation of adjustments involving incorrect social security number or name
				  information, tip income, agricultural wages, or any unusual reporting or
				  coverage situations.
SUPPORTING STATEMENT WHEN FORM SSA-3964 REDUCES ANY
				  WAGE AMOUNTS PREVIOUSLY REPORTED
When an entry on a form SSA-3964 reduces the amount of
				  earnings previously reported for any wage earner, such report must include, or
				  be accompanied by, a statement of the reason the original reporting of wages
				  was incorrect.
The supporting statement should contain sufficient detail to
				  enable the Social Security Administration to determine that a refund is valid.
				  Also, the statement must be clearly related to the item or items to which it
				  pertains. If the wages actually paid are less than that reported, the
type
of error
must be specified in each
				  case.
Note: With respect to wages reported for a wrong period or
				  wrong individual, the form SSA-3964 must include an offsetting adjustment
				  reporting the wages for the correct period or individual. If such an offsetting
				  adjustment is not necessary, the reason must be specified.
CREDIT OR REFUND OF EXCESS CONTRIBUTIONS FOR
				  OVER-THE-MAXIMUM REPORTINGS
When an adjustment is prepared to correct a reporting of more
				  than the maximum wages creditable for the year for an employee and refund of
				  the employee's share of contributions is claimed, the following information
				  must be submitted on or with the form SSA-3964:
1. A statement to the effect that the form
				W-2 did not or will not reflect excess social security contributions, if
				applicable, or
2. A statement or
				certification that the employer has obtained from the employee(s) a written
				statement that the employee has not claimed a refund or credit of the excess
				contributions from the Internal Revenue Service and that no such claim will be
				made. The written statement should be retained as part of the State or the
				employer's records, depending on the intrastate arrangements.
DO NOT USE FORM SSA-3964 FOR THESE
				  CORRECTIONS
The form SSA-3964 should
not
be used:
1. If the Social Security Administration has
				initiated a form SSA4500 (Federal Determination of Error in State's Wage
				Reports) to make the correction.
2.
				To correct erroneous page totals or erroneous grand totals on any wage report
				or on any adjustment report. Such corrections will be made automatically by the
				Social Security Administration. The State agency will be notified of any
				necessary adjustment in contributions resulting from such
				corrections.
3. To report wages if
				a form SSA-3963 was not filed for the period involved. Contact the State
				Administrator for instructions on how to handle this type of case.
CONTRIBUTION RATES AND MAXIMUM WAGES
1974
.117
(11-7/10%)
$13,200
1975
.117
(11-7/10%)
14,100
1976
.117
(11-7/10%)
15,300
1977
.117
(11-7/10%)
16,500
1978
.121
(12-1/10%)
$17,700
1979
.1226
(12-26/100%)
22,900
1980
.1226
(12-26/100%)
25,900
1981
.133
(13-3/10%)
29,700