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
      RS 01804.070.)

  • Document the claims file.

To Link to this section - Use this URL:
RS 01804.075 - Delinquent or Amended Tax Return Filed - 02/01/1999
Batch run: 07/03/2014