Request claimant to submit:
A copy of the Form 1040 and Schedule SE, and
Proof of filing; i.e., cancelled checks made out to IRS, money order receipts, copies
of Schedule C bearing IRS time stamp or account number. Ensure that this evidence
shows that the return was filed within 3 years, 3 months, and 15 days after the year
in which the SEI was derived.
If the NH filed a Declaration of Estimated Income Tax and paid the tax in quarterly
payments, consider a cancelled check or receipt showing final payment to be acceptable.
Consider Form W-2 (Wage and Tax) to be acceptable in lieu of a cancelled check or
receipt if no SE tax was due with Form 1040 and no Declaration of Estimated Income
Tax was filed because the NH was engaged in employment, as well as SE, or the NH’s
spouse was employed and they filed a joint return.
Schedule C or F (Form 1065 in partnership cases) and other information or evidence
if the SEI is not assumed to be correct under the rules in RS 01804.044.