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How To Report Wages and Contributions—for Wages Paid Prior to 1987

How To Report Wages and Contributions—for Wages Paid Prior to 1987

ContainsSections 404.1237–404.1251
CorpusDaily eCFR
Displayed edition2026-05-20
Last updated2026-05-20

Sections

Section numbering in the official eCFR can be non-consecutive. Omitted section numbers are not treated here as reserved unless the source explicitly labels them that way.