Effective Dates: 11/29/2023 - Present Previous | Next

TN 38 (11-23)

RS 02510.022 Extension for Filing Closed Year Work Reports

A. POLICY - EXTENSION OF FILING DATE

Under the Social Security Act (section 203(h)(1)(A)) the due date for filing an annual report (RS 02510.015A.4.) for a taxable year that ends on or after December 31, 1994, can be extended up to 4 months (i.e., to August 15 in calendar taxable years), if the beneficiary has good cause for not being able to file timely. The length of time for the extension should be based on the reason for the delay.

Denying an extension for filing a closed year report of earnings is not an initial determination; therefore, no right to reconsideration exists. If a protest is received, or if the beneficiary asks for an extension beyond 4 months, tell the beneficiary to file a timely report using the best available evidence for the closed year earnings and to file an amended annual report if their actual earnings differ.

NOTE: 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 required by law. Although a beneficiary who is granted an extension for filing their 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 will assume all postings to the MEF are based on timely filed returns.

B. POLICY - GOOD CAUSE FOR EXTENSION

1. Basis for Good Cause

See GN 02604.160 for what constitutes good cause for an extension.

2. Late Filing Penalty and Good Cause

Penalties apply for closed year reports which are filed late unless the beneficiary has good cause for late filing. However, see NOTE, in RS 02510.022A. for reports due on or after April 15, 1997.

(See GN 02604.100 for assessing a penalty and GN 02604.180 for processing instructions).

3. Who Can Request an Extension

Anyone acting on behalf of the beneficiary who can explain the need for the extension can request an extension.

4. When to Request an Extension

An extension must be requested:

  • •

    On or before the normal due date.

  • •

    On or before the due date of any extension.

5. How to Request an Extension

A request for an extension must be in writing and include:

  • •

    Beneficiary's name and claim number.

  • •

    Year for which report is due.

  • •

    Amount of time needed and reason.

  • •

    Date of request.

  • •

    Requester's signature (if requester is not the beneficiary, include authority or reason for acting for the beneficiary).

C. PROCEDURE

1. Request Approved

If the request for an extension is approved:

  1. a. 

    Notify the requester of the new due date;.

  2. b. 

    If the FO makes the decision, send the related material to the PC for filing (or annotate the new date in the special message field of the MBR).

  3. c. 

    When the annual report is received, input the AR using POS, screen PEAE (MSOM T2PE 003.031).

2. Request Denied

If the request for extension is denied by either the FO or PC, the PC will:

  1. a. 

    Notify the beneficiary.

  2. b. 

    File the notice on the right side of the folder.

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302510022
RS 02510.022 - Extension for Filing Closed Year Work Reports - 11/29/2023
Batch run: 11/29/2023
Rev:11/29/2023