When an individual files for the religious exemption/waiver (i.e., Form 4029) discussed
in RS 01802.273, the individual agrees to notify the Internal Revenue Service (IRS) in writing if
an event occurs indicating that the individual is no longer a member of the religious
group to which the exemption/waiver applies. This notification is to occur within
60 days of the cessation event.
If a claimant for Title II benefits with an exemption in force alleges that a cessation
event occurred but that the claimant never officially notified the IRS in writing
of the event, it is possible that we can pay benefits if the constructive notification
requirements discussed in RS 01802.274D are met. The purpose of this instruction is to provide guidelines on documenting
that a cessation event occurred.