BASIC (07-81)

RM 04903.003 Request ERF Printouts (5874)

  1. Request ERF Printouts for each form 4029 with an SSN.

  2. When the printouts are received associate them with the proper form 4029.

  3. Determine if the form 4029 is timely filed using the following criteria:

    1. Any SEI the individual had in years prior to the date he joined the religious sect is not applicable in determining timeliness.

    2. Individuals who have SEI in taxable years ending prior to December 31, 1967 were required to file an application for exemption from tax on SEI not later than December 31, 1968. Forms 4029 received after that date from individuals who had SEI before 1967 are not timely filed. Stamp, in red ink, the notation “Not Timely Filed” on the ERF form associated with these form 4029 cases.

    3. If the individual first has SEI in taxable years ending December 31, 1967 or later, he has until the due date of the tax return to file a form 4029. Although forms 4029 filed after the due date of the tax return are not timely filed, they are given special handling by IRS and are termed “technically not timely filed.” Stamp the ERF form associated with these cases with the red “Not Timely Filed” stamp and add the notation “Tech” using a red pen.

  4. If the ERF printout indicates the taxpayer is in claims status or has ever received benefits annotate the control register and Form SSA-L1481 accordingly.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0104903003
RM 04903.003 - Request ERF Printouts (5874) - 03/21/2012
Batch run: 03/21/2012
Rev:03/21/2012