If the spouse of a beneficiary has died, SSA will need proof of the death and tax
information for the tax year to be used.
If no valid proof of death is shown on SSA records (MBR, NUMI, etc.), follow GN 00304.005 through GN 00304.050 to obtain preferred evidence of proof of the death.
A beneficiary may submit the following tax information:
An estimate of MAGI and tax filing status for the tax year they are requesting SSA
to use (current premium year or PY-1), or
A signed copy of the PY-1 tax return (or a filed amended tax return with an IRS letter
of receipt for PY-1) if PY-1 tax return shows a significant reduction in MAGI.
If the beneficiary provides an estimate of MAGI process the request using the estimate.
Request the beneficiary to supply a signed copy of the tax return once it has been
filed with the IRS. Once the filed tax return is received follow the procedures listed
in HI 01120.065. If a beneficiary alleges electronic filing, ask the beneficiary to print and sign
a copy of the electronic return. If a beneficiary is updating a MAGI estimate, follow
the procedures listed in HI 01120.065.