SSA no-match letters for employers in 2026: what replaced them, and what to do with a mismatch

An SSA no-match letter, which the Social Security Administration calls an Employer Correction Request (EDCOR), told an employer that names and Social Security numbers on its Forms W-2 did not match SSA's records. As of November 2026, SSA says it discontinued mailing EDCOR letters effective April 2021; mismatches now show up in Business Services Online (BSO) under "View Wage Report Name/SSN Errors," which since November 7, 2026 requires re-registering under SSA's new wage-reporting authorization process. Either way, a mismatch is a wage-reporting problem to correct, often with Form W-2c. It is not a finding about work authorization, and SSA and the Justice Department both warn against acting against the employee because of it alone.

This page covers the mismatch after hire. Using SSA's verification service before hire is a separate question, answered in can employers use SSNVS to screen applicants, and an E-Verify mismatch follows its own process, described in E-Verify tentative nonconfirmation.

Does SSA still send no-match letters?

No. SSA's EDCOR page says, "We have discontinued mailing EDCOR letters effective April 2021," and that it planned new wage-reporting software that "informs the reporter of certain errors in real time as they upload wage reports." SSA's program manual, RM 01105.027, gives the history, which explains why so much online advice is out of date:

If someone in your company is holding an old letter, it is most likely one of the 2019 or 2020 letters, the last ones SSA mailed. The mismatch it reported may still be worth fixing, but the letter is not a new demand.

Where do name and SSN mismatches show up now?

• BSO error reports. SSA says that to view and correct name and SSN errors "you must have a BSO account first, and then complete the activation code process." The code is mailed to the employer's address on file with the IRS. SSA's What's New page says the new process that took effect November 7, 2026 affects W-2 Online, wage file upload, report status and View Wage Report Name/SSN Errors, while SSNVS is not affected "at this time."
• Upload messages. Errors returned when a wage file is submitted, which SSA's EDCOR page says its newer software reports in real time.
• Third-party alerts. IER's no-match FAQ notes that background check companies, identity theft inquiries and health plans also send "no-match" style notices. It says to treat them cautiously, because those senders cannot determine work authorization, and to follow the same policy as for SSA notices.
• E-Verify. A tentative nonconfirmation from SSA in E-Verify is a different process with its own notice and contest steps; do not handle it as a wage-reporting mismatch.

What should you do when you find a mismatch?

The steps below combine SSA's guidance in the attachment to its last EDCOR letter with IER's no-match dos and don'ts.

1. Check your own records first. Compare what you reported with your payroll file. Typos, name changes and culturally based hyphenated or multiple surnames are among the causes IER lists.
2. Fix your errors with Form W-2c. If you reported the name or number wrong, correct it; SSA's W-2/W-2c filing handbook covers filing online.
3. Tell the employee privately. If your records match what you reported, inform the employee and ask them to check their Social Security card and tell you of any difference. SSA publishes a sample letter that says the notice "does not imply that you intentionally provided incorrect information."
4. Refer them to SSA. If your records and the card match, ask the employee to contact a local Social Security office to resolve it, and give them a reasonable time to do so.
5. Check in and document. IER suggests periodic, documented contact with the employee about their progress, and reviewing any document the employee chooses to offer showing the issue is resolved.
6. Update payroll. Record the name and number exactly as shown on the card. IRS Publication 15 says to keep reporting wages under the old name until the employee shows you an updated card.

How long is reasonable? IER's FAQ says no federal statute or regulation defines "a reasonable period of time" for a no-match, and that it "depends on the totality of the circumstances." The 90-day figure that still circulates comes from DHS's 2007 "safe harbor" rule, which a federal court preliminarily enjoined in October 2007; it was never implemented, and DHS rescinded it effective November 6, 2009 (74 FR 51447). The joint IER and ICE audit guidance says that, as a result, the 90 days "is not a legally binding regulatory requirement."

What should you not do?

SSA's December 2020 letter said the notice "does not imply that you or your employee intentionally gave the government wrong information" and "does not address your employee's work authorization or immigration status," and told employers: "Do not take adverse action against an employee, such as laying off, suspending, firing, or discriminating against that individual, just because this letter identifies a mismatch." IER's list of don'ts adds:

• assuming the mismatch says anything about immigration status or work authorization;
• immediately reverifying the employee by asking for a new Form I-9 based solely on the mismatch;
• requiring specific Form I-9 documents to address it;
• requiring a written report of SSA verification, which may not always be obtainable;
• following different procedures for different employees based on national origin or citizenship status.

Demanding new documents in response to a mismatch is one of the ways employers drift into an unfair documentary practice; see I-9 document abuse.

Does a no-match give you "constructive knowledge" under immigration law?

Not by itself. The definition of "knowing" at 8 CFR 274a.1(l) includes knowledge "which may fairly be inferred through notice of certain facts and circumstances." Its examples are failing to complete, or improperly completing, Form I-9; having information such as a labor certification that indicates the person is not authorized; and reckless and wanton disregard. A no-match letter is not among them. DHS's 2007 rule set out an employer's obligations after a no-match letter, but it was never implemented and was rescinded in 2009; DHS said then that it had not changed its view of the rule's merits and would focus on other compliance tools such as E-Verify. IER's FAQ says "the mere receipt of a no-match letter or other no-match notice does not, standing alone, constitute 'constructive knowledge,'" and that only DHS can conclusively determine work authorization.

"Standing alone" is the key phrase. If the follow-up produces other facts, such as an employee explaining they used someone else's identity, you are in different territory. Name changes and Form I-9 covers the difference between a new name and a different identity; take that situation to counsel.

What does this mean for payroll and staffing agencies?

IRS Publication 15 says an employer that does not provide the correct employee name and SSN on Form W-2 "may owe a penalty unless you have reasonable cause," and points to Publication 1586 on the requirement to solicit the number. So the mismatch is worth working, just not as an immigration matter. For staffing agencies, which file large numbers of Forms W-2 for placed workers, write one procedure, run it from payroll rather than the branch, and do not let a client turn a mismatch into a request to remove a worker from an assignment.

A no-match checklist

• Register or re-register for BSO's name/SSN error view under the process that began November 7, 2026.
• Check your records first; correct your own errors with Form W-2c.
• Tell the employee privately, in writing, and give the same time and steps to everyone.
• Refer unresolved cases to SSA and document each contact.
• No adverse action, no new Form I-9 and no document demands because of the mismatch alone.
• Keep E-Verify mismatches on their own track.