TN 7 (11-94)
RS 01804.075 Delinquent or Amended Tax Return Filed
Unposted SEI is not assumed to be correct if amended (1040X and other related schedules) or delinquent return was filed less than 6 months before the application for benefits.
Develop SEI reported on a delinquent or amended return if it:
Changes the PIA by $1.00 or more, or
Reduces materially the earnings for annual earnings test purposes, or
Affects insured status.
If development is required:
Request copies of the original and amended returns and an explanation for the correction.
Determine reason for late filing if a delinquent tax return is involved.
Evaluate the facts and determine if facts are sufficient.
If yes, accept reported SEI.
If no, undertake additional development.
(Most cases will involve a question of whether a bona fide business exists, which should be developed per
Document the claims file.