The system compares the pension amount as reported to IRS with the type D, L, M, or
P unearned income on the SSR and posts a 5H diary to the SSR for each record meeting
the following criteria:
The initial date of eligibility is January of the tax year involved or earlier, and
the IRS amount exceeds the amount on the SSR by $12 or more; or
The initial date of eligibility is later than January of the tax year and the SSR
contains no type D, L, M, or P entries in the unearned income field.
(See SM 02001.610 for systems processing.)