1421. Evidence Needed to Change Earnings Record
1421.1 Can your earnings record be corrected?
Your earnings record can be corrected (subject to the requirements in §§1424-1425 if the time limit has passed) if there is acceptable evidence of wages paid to you.
1421.2 What evidence is acceptable?
The evidence may be a statement signed by your employer, Form W-2 (Wage and Tax Statement), pay envelopes or pay slips, or personal records of your wages. (See §§1726-1733 for a discussion of how to establish wages.)
1421.3 How can self-employed people establish earnings?
If you are self-employed, you may establish earnings by submitting a copy of your tax return. Include the applicable schedules (see §1416) and evidence that your return was filed timely with IRS in a timely manner. Evidence of filing your return includes canceled checks, IRS receipts, or other evidence of payment of tax shown on your return.
1421.4 How can partnerships establish earnings?
If a partnership is involved, a copy of Form 1065 should also be furnished.
Last Revised: March, 2001