If the beneficiary states he or his spouse has a work reduction that will change his
MAGI for the current tax year, SSA will need MAGI and tax filing status information
for the tax year he is asking SSA to use and proof of the reduction.
A beneficiary may submit the following tax information:
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An estimate of MAGI and tax filing status for the tax year they are requesting SSA
to use (current year or PY-1), or
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A signed copy of the PY-1 tax return (or a filed amended tax return with an IRS letter
of receipt for PY-1) if PY-1 tax return shows a significant reduction in MAGI.
As proof of work reduction, SSA will accept any evidence that clearly documents the
event such as:
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A statement from an employer,
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Past and current pay stubs showing a change in hours,
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Record of business transfer (Self-Employment), or
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Beneficiary's attestation under penalty of perjury, regarding reduction in work hours.
If the beneficiary provides an estimate of MAGI, process the request using the estimate.
Request the beneficiary to submit a signed copy of the tax return once it has been
filed with the IRS. Once the filed tax return is received follow the procedures listed
in HI 01120.065. If a beneficiary alleges electronic filing, ask the beneficiary to print and sign
a copy of the electronic return. If a beneficiary is updating a MAGI estimate, follow
the procedures listed in HI 01120.065.