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

Universal Citation: 1 MO Code of State Regs XI

Current through Register Vol. 49, No. 6, March 15, 2024

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GENERAL INSTRUCTIONS

For tax years 1982 and after, social security wage corrections must be made using Form W-2C, Statement of Corrected Income and Tax Amounts and Form W-3C, Transmittal of Corrected Income and Tax Statements, along with State's Report AAFO Form 11, Missouri Governmental Employer's Report of Social Security Wage Adjustments. Contact the State Social Security Unit at the address below for specific instructions and forms.

CAUTION: For tax years 1981 and earlier, adjustments involving Section 218 of the Social Security Act must be submitted on Form SSA-3964, State's Report of Adjustments.

HOW TO PREPARE AAFO FORM 11

1. Prepare a separate AAFO Form 11 for each tax year being corrected.

2. Enter your employer's SSA Number (and unit number, if assigned), Employer's Federal Identification Number (EIN), and employer name and address information as shown on Form W-3C.

NOTE: Employers assigned more than one Federal Employer Identification Number (EIN) will need to complete a separate AAFO Form 11 for each EIN for which corrections are submitted.

3. Ensure that complete information has been entered in columns 1 through 5 from each Form W-2C prepared. Previously reported information must be taken from the original W-2 Wage Form or Form W-2C, if a previous correction has been filed.

4. 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.

5. Complete items 6 and 7 on the first page only to show the total from all pages. Item 6 must equal the difference amount shown on Form W-3C, Line 13, Column C.

6. Sign and date the first page of each AAFO Form 11.

NOTE: All decrease social security adjustments require an explanation be provided with sufficient detail to enable the State Social Security Unit to determine that your adjustment is valid

CONTRIBUTION RATES AND MAXIMUM WAGES

1982 .134 (13.40%) $32,400.00
1983 .134 (13.40%) $35,700.00

Contact the State Social Security Unit for information regarding contribution rates and maximum wages.

WHERE TO MAIL

Mail:

(1) Completed AAFO Form(s) 11, Missouri Governmental Report of Social Security Wage Adjustments;

(2) Copies 3 and 4 of Form(s) W-3C, and

(3) Any contributions due (make checks payable to "OASDHI Trust Account") to:

Missouri Division of Accounting

Social Security Unit

P.O. Box 809

Jefferson City, Missouri 65102

Telephone: (314) 751-4715

NOTE: Forward original copy of Form W-3C and related copies of Form(s) W-2C to the Social Security Administration, Salinas Data Operations Center, Salinas, California 93911.

Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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