If you have verified that the information is accurate according to your records, and you have made a good-faith effort to contact your employee to verify the information on file, no further action is needed.


In these cases, make sure to document your process thoroughly to avoid potential fines and penalties. For more information about correcting SSN/Name errors and your requirements, see the IRS publication: Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs.



See also: IRS Submission - Accepted with Errors