TN 7 (11-94)

RS 01804.075 Delinquent or Amended Tax Return Filed

A. POLICY

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.

B. PROCEDURE

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:
http://policy.ssa.gov/poms.nsf/lnx/0301804075
RS 01804.075 - Delinquent or Amended Tax Return Filed - 02/01/1999
Batch run: 01/27/2009
Rev:02/01/1999