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Excerpted from "Social Security Handbook". See the up-to-date, official Social Security Handbook at

When is the annual report of earnings due?

1815. When is the annual report of earnings due?

You must file the annual report of earnings on or before the 15th day of the fourth month following the end of your taxable year. If you use a calendar year, your annual report of earnings is due April 15. We assume your taxable year is a calendar year until you show us that you have a different taxable year.

If the due date falls on a Saturday, Sunday, legal holiday, or other non-work day for Federal employees set by statute or Executive Order, it is extended to the first full work day after the original deadline.

Last Revised: March, 2001

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