If you have verified that the information is accurate according to your records, and made a good-faith effort to contact the former employee to verify the information, 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