Under the Social Security Act (section 203(h)(1)(A)) the due date for filing an annual
report (RS 02510.015A.4.) for a taxable year that ends on or after December 31, 1994, can be extended up
to 4 months (i.e., to August 15 in calendar taxable years), if the beneficiary has
good cause for not being able to file timely. The length of time for the extension
should be based on the reason for the delay.
Denying an extension for filing a closed year report of earnings is not an initial
determination; therefore, no right to reconsideration exists. If a protest is received,
or if the beneficiary asks for an extension beyond 4 months, tell the beneficiary
to file a timely report using the best available evidence for the closed year earnings
and to file an amended annual report if his/her actual earnings differ.
NOTE: For reports due on or after April 15, 1997, SSA may consider the information provided
on the W-2 and the self-employment tax return to be the annual report required by
law. Although a beneficiary who is granted an extension for filing his/her tax return
from IRS should also request an extension from SSA for filing their annual report,
SSA will not develop to determine the date of filing tax returns when adjusting benefits
under the earnings test. SSA will assume all postings to the MEF are based on timely