TN 5 (12-92)

RS 02201.019 SE Tax Returns Filed After Expiration of SSA Time Limitations

A. POLICY

If an exception in RS 02201.008A.1. - RS 02201.008A.10. applies but a return reporting the SEI has not been filed, advise the NH that credit may be given only if a return is filed with IRS and a copy submitted to SSA.

B. PROCEDURE

If IRS refuses to accept an amended SE tax return:

  • Ask the NH to have IRS contact the FO.

  • Explain the basis for crediting the SEI and that SSA can revise the NH's E/R only if an amended tax return is filed.

  • Inform IRS that SSA and IRS have an agreement at the national level that will accept an amended return under these circumstances even if it is filed after the expiration of IRS's statute of limitations if the NH pays the SE tax and any additional income tax due.

  • Refer the case through the Regional Office, to OISP, Division of Coverage, Baltimore, MD. 21235-6401, if IRS still refuses to accept the amended return.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302201019
RS 02201.019 - SE Tax Returns Filed After Expiration of SSA Time Limitations - 01/11/2012
Batch run: 01/11/2012
Rev:01/11/2012