Request tax return information as provided in RS 01804.400. Ensure that the IRS Request
Form (click on PDF file in RS 01804.400C to view or print a copy of the IRS Request
Form) used to request the tax information is complete and correct; i.e. it provides
all of the information requested about the taxpayer (e.g. names as shown on tax return,
TP’s SSN(s), types of Schedules requested (e.g. Schedule C, F, SE, etc.), Fact of
Filing Date(s) (i.e. the approximate date the tax return was filed if known and the
tax periods involved, etc.) to assist IRS in locating the tax records. IRS will return
the request for tax information to SSA if the required information is not provided.
If IRS confirms that a timely tax return was filed, credit the amount of SEI shown
on the tax return submitted by the claimant.
If IRS advises that a timely tax return was not filed, do not credit the SEI.
If IRS has no record of a return, submit the case as indicated in RS 01804.165C.3. in this section.