R was awarded old age social security insurance benefits in August 1958. His benefit amount was $79.50 per month.

In November 1963 R questioned the amount of his benefit and submitted proof to social security that in 1953 IRS had audited his tax returns for the years 1951 and 1952. The result of the audit was to raise his self-employment income for those years. He had agreed to the changes in writing, but the revised earnings had not been reported to social security.

Because he had filed his revised tax return within the time limit (3 years, 3 months, and 15 days from the end of the tax year in question), he was able to have his social security earnings record corrected. This resulted in a higher benefit amount for him beginning in November 1963, when he first requested the earnings correction.

R protested that his benefit amount should be increased back to the time he was first awarded benefits in August 1958. However, unfortunately for R, by law his benefits could only be prospectively, and not retroactively, increased.

See Social Security Ruling (SSR) 66-30.

This material should not be construed as legal advice for any particular fact situation, but is intended for general informational purposes only. For advice specific to any individual situation, an experienced attorney should be contacted.