A foreign work test or no child-in-care report is late when the beneficiary files
it after a beneficiary receives and accepts a benefit for the second month after the
month that the event occurred. If that benefit is not paid (i.e., is withheld to recover
a previous overpayment), the report is late when filed after the beneficiary receives
and accepts the next benefit.
EXAMPLE: If the event occurred in June, file a report before receipt and acceptance of the
August benefit. (For penalties regarding the receipt and acceptance of benefits, see
02604.115.) If the Treasury Department did not pay the August benefits, file the report before
the beneficiary receives and accepts the next benefit.