TN 7 (11-94)

RS 01804.125 Verification of Filing Tax Return

A. POLICY

If QC's are established by developing NE from SE for the current year, convincing evidence must subsequently be obtained to verify that an SE tax return was filed.

B. PROCEDURE

Verify that the most current SE tax return was filed.

  • On 02/01 of each year, call up listing code 526. Call up fiscal year cases on the maturity date of the diary.

  • Cancel the listing code or diary if the required evidence has been received.

  • If the required evidence has not been received contact the claimant and ask him/her to submit it.

  • Diary the case for 3 months and 15 days after the end of the NH's taxable year, which in most cases is April 15.

  • If the required evidence is not received by the end of the diary period advise the claimant by letter that benefits will be suspended and the refund of all benefits paid required, unless the required evidence is received.

  • In calendar year cases, suspend benefits beginning with the month of May if no evidence is in file.

  • In fiscal year cases, suspend benefits beginning with the fifth month after the end of the tax year.

  • Resume benefits if evidence of SEI is received.

  • Terminate benefits, establish the overpayment and institute recovery procedures if it is determined that the claimant did not have sufficient SEI or did not file a tax return.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301804125
RS 01804.125 - Verification of Filing Tax Return - 12/05/1994
Batch run: 01/27/2009
Rev:12/05/1994