Make an initial determination:
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•
upon receipt of an annual report or amended annual report; or
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•
when work deductions are imposed based on the earnings posted to the Master Earnings
File (MEF), an enforcement action; or
NOTE: If a beneficiary is in total work deductions, does not file an annual report, and
selected by the RSI Earnings Enforcement Program, they must file an annual report
(report of earnings). The beneficiary must file the report of earnings within 3 years,
3 months, and 15 days after the close of each taxable year in order to claim benefits
in accordance with the regulations on reopening. For information on reopening deduction
determinations under the annual earnings test, see GN 04030.030.