Section 404.1243 - Use of reporting forms-for wages paid prior to 1987(a)Submitting wage reports. In the form and manner required by SSA, a State shall submit an annual report of the covered wages the State and its political subdivisions paid their employees. Any supplemental, adjustment, or correctional wage report filed is considered a part of the State's wage report.(b)Correction of errors. If a State fails to report or incorrectly reports an employee's wages on its wage report, the State shall submit a corrective report as required by SSA.(c)Reporting on magnetic tape or other media. After approval by SSA, a State may substitute magnetic tape or other media for any form required for submitting a report or reporting information.53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001 Approved by the Office of Management and Budget under control number 0960-0425