If we assessed a penalty for this late report, delete the penalty data field. Do not
            assess a penalty in the following situations:
         
         
            - 
               
                  • 
                     the beneficiary is “without fault” in causing an overpayment, regardless of whether
                        we waive the overpayment.
                      
 
 
- 
               
                  • 
                     the beneficiary is in terminated status at the time we process the late report. 
 
 
- 
               
                  • 
                     the family maximum is involved, even when the number holder (NH) is the worker. 
 
 
- 
               
                  • 
                     we impose a work deduction in the annual report year. 
 
 
- 
               
                  • 
                     the month of entitlement (MOE) changes to the following year. 
 
 
- 
               
                  • 
                     a person files a timely annual report of earnings but the amount shown was “0” or
                        below the exempt amount.