If the determination of age was made more than 4 years prior to the determination
of work deductions, then the age determination cannot be reopened unless one of the unrestricted reopening
provisions applies (see GN 04020.000) or the DOB can be changed in accordance with
GN 04030.010. Consequently, the only errors in prior deduction determinations which are subject
to corrections are errors in the amount of excess earnings and the months against
which work deductions may be applied. The established date of birth should be used
when computing work deductions. If the DOB is being changed after 4 years in accordance
with the policy in GN 04030.010, the annual earnings test(s) for prior years are final and can only be reopened and
revised following the normal administrative finality rules.
Effective for taxable years starting after August 1958 where benefits were suspended
for all entitlement months in the year, no benefit may be paid for a month of that
taxable year unless the NH or someone entitled to benefits on the E/R filed a statement
within 3 years, 3 months, and 15 days after the close of the taxable year. This statement
must show that a payment is due for that month.
NOTE: In 1997, the regulations changed to state that we could consider the earnings posted
to the Master Earnings File (MEF) to be the annual report of earnings required by
law. For reports due on or after April 15, 1997, SSA may consider the information
provided on the W-2 and the self-employment tax return to be the annual report. Although a beneficiary who is granted an extension for filing his/her tax return
from IRS should also request an extension from SSA for filing their annual report. SSA will not develop to determine the date of filing tax returns when adjusting
benefits under the earnings test. SSA assumes all postings to the (MEF) are based
on timely filed tax returns.