When an individual files for the religious exemption/waiver (i.e., Form 4029) discussed
in RS 01802.273, he/she agrees to notify the Internal Revenue Service (IRS) in writing if an event
occurs indicating that he/she is no longer a member of the religious group to which
the exemption/waiver applies. This notification is to occur within 60 days of the
cessation event.
If a claimant for Title II benefits with an exemption in force alleges that a cessation
event occurred but that he/she never officially notified the IRS in writing of the
event, it is possible that we can pay benefits if the constructive notification requirements
discussed in RS 01802.274D are met. The purpose of this instruction is to provide guidelines on documenting
that a cessation event occurred.