4.60 D. Specific Records Under These Regulations

In addition to the original payroll records of the entity, these regulations also apply to the following records required of covered entities for Social Security purposes:

  1. ”State’s Report of Adjustments” (Form SSA-3964)

  2. ”Federal Determination of Error in State’s Reported Wages” (Form SSA4500)

  3. ”Annual Wage and Tax Statements” (IRS Form W-2)

  4. Any memoranda of tax debits, tax credits, tax refunds, or interest penalty assessments issued to the governmental unit by the state agency or IRS.