If the beneficiary alleges their spouse has a work stoppage that will significantly
reduce their MAGI for the current tax year, SSA will need MAGI and tax filing status
information for the tax year they are asking SSA to use and proof of the work stoppage.
A beneficiary may submit the following tax information:
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An estimate of MAGI and tax filing status for the tax year they are requesting SSA
to use (current year or PY-1), or
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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.
SSA will accept as proof of the work stoppage any evidence submitted by the beneficiary
that clearly documents the event such as:
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A statement from an employer,
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Record of business transfer or sale, or
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Beneficiary's attestation under penalty of perjury regarding the work stoppage or
employment separation.
If the beneficiary provides an estimate of MAGI, process the request using the estimate.
Request the beneficiary to submit 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.