If SSA cannot pay a tax refund, the beneficiary must file with IRS for this refund.
The IRC provides time limits for issuing refunds. Generally, a refund request must
be filed within:
3 years of the date the return for the year in question was filed; or
2 years of the date the tax was paid, whichever expires later.
If taxpayer did not file a return, the refund request must be filed within 2 years
of the date the tax was paid. Taxes withheld from the Social Security benefits of
individuals who do not file tax returns are considered paid on the date the tax return
for the year in question was due.