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  1. #1
    Join Date
    Dec 2015
    Columbus, GA

    Question Amending a Tax Return After Qualifying for SSDI to Receive SSA Credit

    My question involves a person located in the state of: Georgia

    Not eligible for SSDI at time of application (March 2013) due to the '20 credits in the past 10 years' clause,
    BUT - during the wait for ALJ hearing I amended 2 years of self-employed taxes in order to receive SSA work credits.

    (2010 amend was due to not entering a 1099 misc as self employment income, honest mistake as it was the first time i'd ever filed as self-employed.
    2011 amend all i did was remove deductions in order to pay more tax. The past 8 or 9 years were below poverty level. I hadn't worked a 'real' job since car accident 2007.

    ALJ hearing was August 2015. Partially favorable decision but amended earnings had not yet been reported* to SSA by IRS, so 'not eligible for ssdi'.
    *Part of that was because an IRS error necessitated a tax advocate getting involved.

    I brought all tax paperwork to hearing, had faxed it to ODAR beforehand, and brought it to my local office afterwards as advised by judge.
    I had called SSA 800 number numerous times to report change in the works, but found out by googling about SSA form 'Request to change earnings record'.

    I kept checking w IRS and the My SSA page to see when earnings record would be corrected. Was told by an 800 # SSA rep that the record had been changed, and then changed BACK.

    The local office has been non responsive though at last contact i was told of a clause in the POMS that would make my income change not be accepted, i will paste it in below.

    so. question is; (if they do not accept amends)... if i file 2014 and 2015 taxes , those credits will bring the balance up to 20... so can i change from ssi to ssdi, and if so, how do i do that?
    do i have to re-apply?

    RS 01804.075 Delinquent or Amended Tax Return Filed

    Unposted SEI is not assumed to be correct if amended (1040X and other related schedules) or delinquent return was filed less than 6 months before the application for benefits.

    Develop SEI reported on a delinquent or amended return if it:

    Changes the PIA by $1.00 or more, or

    Reduces materially the earnings for annual earnings test purposes, or

    Affects insured status.


    Develop SEI reported on a delinquent or amended return if it:

    Changes the PIA by $1.00 or more, or

    If development is required:

    Request copies of the original and amended returns and an explanation for the correction.

    Determine reason for late filing if a delinquent tax return is involved.

    Evaluate the facts and determine if facts are sufficient.

    If yes, accept reported SEI.

    If no, undertake additional development.

    (Most cases will involve a question of whether a bona fide business exists, which should be developed per
    RS 01804.070.)

    Document the claims file.

    Program Operations Manual System (POMS)
    Effective Dates: 08/19/2010 - Present Previous | Next

    TN 13 (08-10)
    RS 01804.070 Bona Fide Reporting is in Doubt
    A. Policy

    SSA must be on alert for claims where bona fide reporting is in doubt and should verify the claimant’s allegations when:

    the taxpayer may not be actually carrying on a trade or business; or

    the taxpayer may be engaged in an activity which is not covered; or

    there is reason to question the accuracy of the amounts of earnings reported.

    B. Procedure

    Take the following steps to secure evidence of income:
    1. SEI

    Obtain documentary evidence of SEI verifying the existence of a trade or business. For example:



    records of sales

    third party statements

    2. NESE: “net earnings from self-employment”

    Obtain evidence of NESE.

    If the business is farming, then consider the following as evidence:

    Sales statements,


    Cotton gin tickets,

    Grain elevator receipts,

    Commodity Credit Corporation loan papers, etc.

    If the business is non-farming, then consider the following as evidence:

    Cash register receipts,

    State sales tax report,

    Records of purchases,

    Statements from customers, etc.

    Records maintained by the claimant during the taxable year if their appearance indicates that they are proper records

    NOTE: Do not retain complete copies of records submitted. A summary or description of the records or pertinent information is sufficient.
    3. Records

    Summarize for the record the data reviewed and whether the business appears bona fide. Use Form SSA-5002 (Report of Contact). In Earnings Modernization Item Correction System (ICOR) use EROC (Report of Contact) screen, see MSOM EM 017.006 on use of the EROC screen.
    4. Content of records

    If records are incomplete, obtain an SSA-795 ( Statement of Claimant or Other Person) explaining how the reported SEI was reconstructed without records.

    In ICOR, complete the EROC (Report of Contact) screen, see MSOM EM 017.006 on use of the EROC screen.

    For example in farm cases, determine the quantity raised and the sales price per unit (bushel, dozen, bale, etc.) of each commodity from which income was derived.

    In non-farm cases determine the volume of sales and cost of merchandise, or in the case of a service business, the frequency of services and the rates of pay.
    5. Reported expenses

    Examine reported expenses to determine if they appear reasonable and have the claimant explain any apparent understatements, overstatements or omissions.
    6. Determination

    Prepare a determination with findings and resolutions.

    In ICOR, select the Earnings Adjustment Rationale ( EART) screen, see MSOM EM 026.003 for use of the EART screen and enter your determination.

  2. #2
    Join Date
    Oct 2006

    Default Re: Amending a Tax Return After Qualifying for SSDI to Receive SSA Credit

    The 2010 amended return is likely not a problem, but the 2011 amended is.

    Its technically illegal to not include valid expenses in order to earn SS credits...which might explain why your earnings record was corrected, and then corrected back.

  3. #3
    Join Date
    Jun 2014

    Default Re: Amending a Tax Return After Qualifying for SSDI to Receive SSA Credit

    You can try and slowly earn the credits needed over the next few years. Your SSI will be reduced. Be sure that you aren't ineligible for SSI for more than 12 months. If you are, you will have to start the disabiity process all over again. See page 17 at the link below for how earned income is calculated when you're working and receiving SSI.

    You must have 20 credits in a ten year period. So be sure that none of the other credits will expire while you're trying to earn the remaining amount. You can only earn 4 credits a year. In 2016, you must earn $1,260 each quarter to earn 1 credit. See link below.

    If your SSDI is less than $753 a month, you may still qualify for SSI to make up the difference so you receive a total of $753 a month. $753 is for 2015 & 2016 only. The main thing is that you will be eligible for Medicare.

    Working While Disabled—How We Can Help-See Page 17-

    Quarter Of Coverage-

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