TN 8 (02-17)
GN 05002.230 Fiscal Year Benefit Statements
A. Policy for fiscal year requests
Some beneficiaries who file their Federal tax returns on a fiscal year basis may request a benefit statement based on their taxable year. The law requires SSA to issue benefit statements only for calendar years; accordingly, SSA will not issue benefit statements for fiscal years. Persons who do not file tax returns on a calendar year basis must rely on their own records although FOs must explain how we compute the benefit amount, as it may be subject to tax.