Department of Defense Use of Pseudo Social Security Numbers.
Abstract
This audit was performed in response to complaints to the Defense Hotline regarding DoD use of pseudo Social Security numbers (SSNs). We were asked to review the practice of creating pseudo SSNs for Department of Defense Dependents Schools employees. Department of Defense Dependents Schools is the overseas DoD school system for dependents of DoD employees and is part of the Department of Defense Education Activity. The Social Security Administration has not officially issued SSNs in the 800 and 900 series. Federal agencies have on occasion used SSNs in the 800 and 900 series (called pseudo SSNs), however, for internal administrative purposes. Office of Personnel Management guidance permits agencies to create a pseudo SSN only when a valid SSN is not available. The Office of Personnel Management intended pseudo SSNs for noncitizens who do not have a valid SSN and who are working primarily outside the United States. The Internal Revenue Service requires employers to use a valid SSN for each employee on all statements, including Form W-2, "Wage and Tax Statement" (W-2), that contain income tax information, and assesses employer penalties for failing to provide correct W-2 information. During 1997, DoD paid $5.3 million in wages to 3,599 DoD civilian employees using pseudo SSNs, including 3,215 Department of Defense Dependents Schools' employees.
Document Details
- Document Type
- Technical Report
- Publication Date
- Nov 12, 1998
- Accession Number
- ADA367831
Entities
People
- Charles J. Richardson
- Robert E. Benefiel Jr.
Organizations
- Office of the Inspector General, U.S. Department of Defense