NOTE: For title II, remind claimants and beneficiaries when applicable, that a penalty may
be charged for failure to file a tax return or annual report timely for self-employment
earnings, or report no child-in-care (See GN 02604.000), or for providing false information.
For title XVI, explain to claimants/recipients that a penalty could be charge for
a late report of a change that affects SSI. (See SI 02301.005D.2.)