Adjudicators in field offices (FO) and the Program Service Centers (PSC) must post
SPs when the:
SP applies to a beneficiary who is under full retirement age (FRA) for at least one
month in the individual's tax year;
beneficiary is reporting the SP in an initial claim, work report, mid-year mailer,
annual report, enforcement operation, or if an SWP is on an acceptable listing, submitted
by an employer or the Form SSA-131 (RS 02510.021); or
SPs are for the current calendar year, the prior four years, or the next two years.
Guidance for when not to post a future year SP is located in RS 02510.016E in this section.
NOTE: When a beneficiary submits an SP to the FO for a tax year four or more years prior
to the current enforcement year, fax the SP information into paperless to the appropriate
PSC. The PSC makes any necessary adjustment in payments.