1423. Time Limit for Correcting Earnings Records

1423.1 What is the time limit for correcting earnings?

An earnings record can be corrected at any time up to three years, three months, and 15 days after the year in which the wages were paid or the self-employment income was derived. If the last day of that period falls on a Saturday, Sunday, legal holiday, or other non-work day for Federal employees set by statute or Executive Order, the period for correction is extended to the end of the next work day.

1423.2 How can earnings be corrected after the time limit is passed?

After the time limit has passed, the earnings record can be corrected only as explained below in §§1424-1425. "Year" means "calendar year" for wages and "taxable year" for self-employment income.

The following chart illustrates how the time limit operates:

Examples of Time Limits for Correcting Earnings

If you were paid wages or you derived self-employment income in...	Then the Period of correction is...	And the record of wages or self-employment income is final on...
Calendar year 2000	1/1/01 through 4/15/04	4/16/04
Taxable year ending 6/30/91	7/1/91 through 10/17/94 (October 15th falls on a Saturday)	10/18/94
Taxable year ending 9/30/92	10/1/92 through 1/16/95 (January 15th falls on a Sunday)	1/17/95

Last Revised: Jan. 25, 2006