PROGRAM OPERATIONS MANUAL SYSTEMPart RS – Retirement and Survivors InsuranceChapter 018 – Coverage of Self-EmploymentSubchapter 04 – Self-Employment IncomeTransmittal No. 20, 10/02/2026
Audience
Originating Component
PPDX
Effective Date
09/09/2026
Background
Summary of Changes
RS 01804.410 IRS Transcripts
IRS will provide one or more copies of two specific IRS transcripts depending upon the information requested; i.e., an “Account or Return” Transcript. Although the respective transcripts are rather self-explanatory please note the following considerations:
The account transcript provides the financial status of the account including the date the tax return was filed.
The return due date is the date the tax return is due for a given tax year. For example, 2003 tax return should be filed with IRS by 4/15/2004.
The return received date is the date the tax return was received by IRS. The Account Transcript will show the later of the two dates. For example, if a return is received 3/12/2004 this section would show 4/15/04; the later of the receipt date and IRS due date for filing the tax return. SSA credits unposted SEI based on a “timely filed” tax return which for SSA purposes is a tax return filed within 3 years, 3 months and 15 days after the close of the taxable year in which the SEI was derived. Therefore, the “Return Received Date” provided on the Account Transcript should not be used by SSA to determine if a tax return was timely filed because it could be disadvantageous to the NH. SSA should use the “Return Filed and Assessed Date” shown in the “Transactions/Explanations” section of the Account Transcript. See RS 01804.410A.4. in this section.
The processing date is the date that IRS processes the tax return
Code 150 Return Filed and Taxed Assessed/Date is the date that the TP/NH filed the tax return. SSA should use this date to determine if a tax return was “timely” filed for SSA purposes; i.e., within 3 years, 3 months and 15 days after the close of the taxable year in which the SE was derived.
Click on PDF link in RS 01804.410C.1. in this section to view or print a copy of a sample “Account Transcript”.
Includes most of the line items on a tax return filed with the IRS and is self-explanatory. However, the “Date of Filing” is not shown. Click on PDF link RS 01804.410C.2. in this section to view and print a copy of a sample “Return Transcript.”
Transcripts reflecting information from Schedules C, Schedules C-EZ, Schedules E, Schedules F, Schedules SE and other schedules where self-employment income or tax is reported on Form 1040 are available only for the current and prior three years and can be provided rather quickly by the IRS.
Requests for tax years beyond the current and three prior years require IRS to obtain a copy of the “filed tax return” and a copy of the “schedules” showing earnings from self-employment income. The IRS maintains “tax returns” for a period of only 7 years. Requests for tax information for tax returns filed more than 7 years ago will result in a response that “no records are available.”
IRS maintains “information returns” reflecting self-employment earnings reported on Forms 1099 and W-2 “on-line” for five years with an additional five years available for “off-line.” NOTE: IRS will issue a “no records available” for requests for earnings information that is beyond 10 years old.
NOTE:
Additional tax information, not covered by the “IRS Request Form” can be obtained by the NH from IRS by completing Form 4506(Request for Copy of Income Tax Return) or Form 4506T (Request for Transcript of Tax Return). These forms allow the NH to request tax information for tax years 1995 to present and to have the tax information submitted to SSA. Further, requests for the Form 4506 and Form 4506T are not processed by IRS Disclosure Offices and must be submitted to the addresses listed on the forms. Form 4506 or 4506T can be downloaded at http://www.irs.gov/pub/irs-pdf/f4506.pdf http://www.irs.gov/pub/irs-pdf/f4506t.pdf