1426.1 Can the time limit be suspended for service personnel?
The time limit for making corrections is suspended while you are in the active military service. The suspension period can begin no earlier than October 17, 1940, and ends with the earliest of the following:
The date of your discharge from active service;
The date of your death; or
The date the Soldiers' and Sailors' Civil Relief Act of 1940 is no longer in force.
1426.2 Does the suspension apply to military service of heirs?
The time limit is also suspended during the military service of an heir of the worker. Heirs include spouse, child, and parent. Thus, if a worker's spouse was in the military service when the worker died, the time limitation is extended by the time between the worker's death and the date of the widow(er)'s discharge from service.