TN 5 (12-92)

RS 02201.008 Exceptions to the Statute of Limitations


Social Security Act Section 205(c)(5)

A. Policy

After the expiration of the time limitation the E/R may be revised only for one of the following reasons:

1. Application For Benefit

An application for monthly benefits (including DIB), HIB, LSDP, or SSI is filed before the expiration of the time limitation and a final decision on the application has not been made (see RS 02201.010); or

2. Written Request For Revision

The individual or his/her survivor files a written request for revision of the E/R before the end of the time limitation and a final decision on the request has not been made (see RS 02201.010); or

3. Apparent Error

There is an error apparent on the face of the record (see RS 02201.012); or

4. RRB Interchange

To transfer items to or from RRB records when the items were reported to the wrong agency (see RS 02201.014); or

5. Fraud

To reduce or delete any entry in SSA records established through fraud (see RS 02201.015); or

6. Conforming To Tax Returns

To conform SSA records to tax returns of wages and to wage reports and contributions returns filed by a State (see RS 02201.017) and to SE tax returns filed with IRS (see RS 02201.018); or

7. Errors In Allocation

To correct errors made in allocation of earnings entered in SSA records to individuals or periods (see RS 02201.022); or

8. No Entry or Incomplete Entry of Wages

To credit wages paid to an SSA record when no entry of the wages exists (see RS 02201.016) or where the employer reported less than the correct amount of wages (see RS 02201.013); or

9. Compensation Certified by RRB

To enter on the E/R RRB certified compensation (see RS 02201.014); or

10. SEI Included in Place of Wrongly Reported Wages

To enter SEI in place of erroneously reported wages (see RS 02201.026); or

11. SE Returns Filed No SEI on E/R

To enter SEI when SE tax returns were timely filed, but no SEI is entered on the E/R (see RS 02201.018, RS 02201.019).

B. Procedure

More than one exception may apply to a case. It is only necessary to establish that an exception applies in order to revise the E/R.