Unposted SEI is not assumed to be correct if amended (1040X and other related schedules) or delinquent return was filed less than 6 months before the application for benefits.

Develop SEI reported on a delinquent or amended return if it:

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  Changes the PIA by $1.00 or more, or

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  Reduces materially the earnings for annual earnings test purposes, or

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  Affects insured status.

If development is required:

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  Request copies of the original and amended returns and an explanation for the correction.

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  Determine reason for late filing if a delinquent tax return is involved.

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  Evaluate the facts and determine if facts are sufficient.

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    If yes, accept reported SEI.

    If no, undertake additional development.

    (Most cases will involve a question of whether a bona fide business exists, which should be developed per
    RS 01804.070.)

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  Document the claims file.