If you believe that you have a valid reason for an extension, file a request with a Social Security office before your annual report is due. The request must be in writing and must:
Clearly identify you (or the beneficiary, if you are filing on his or her behalf) by name and claim number;
Establish the year that your annual report is due;
State the reason you need the extension;
State the amount of additional time you need;
Show the date you are making the request;
Be signed by you (or the person requesting the extension on your behalf); and
If you are making the request on behalf of a beneficiary, show the beneficiary's authorization or include a statement by you giving the basis for your authority.
Note: For reports due on or after April 15, 1997, we consider all adjustments based on posted earnings to be based on a timely filed report. (See Section §1814.) However, beneficiaries requesting an extension of time for filing a self-employment tax return with IRS should also request an extension of time for filing the annual report with us.