Reminder:

On Outcome 3 cases, do not issue lock-in letters to statutory employers. Update WHCS with TC 972 AC 146 and disposition code "NSW" and document AMS. Do not update IDRS.

If the indicator is not present, tell the taxpayer that we need written verification from that employer (on employer letterhead) confirming the taxpayer's status as a statutory employee. Provide the taxpayer with the appropriate fax number, mailing address and DUT options to send the documentation.

If there are additional non-statutory employee Form W-2, Wage and Tax Statement, subtract the statutory employee Form W-2 wage amount from the total Form W-2 wage amount and follow general procedures for the remaining employer(s).