NOTE:If a due date falls on Saturday, Sunday, legal holiday or Federal nonwork day, the
due date is the next working day.
For reports due on or after 4/15/97, SSA may consider the W-2 information and the
SE tax return information to be the report. In effect, all reports will be considered
to be timely filed, unless a beneficiary makes an attempt to receive benefits through
fraudulent means, by failing to report the proper earnings to SSA and receiving benefits
to which he or she should not be entitled.
Because the earnings reports (W-2s and SE tax returns) are considered to be the annual
report required by law AND, are deemed to be timely filed, a beneficiary may, without
penalty, provide SSA with an earnings report or information related to their earnings
at any time throughout the year.