So you found a black swan, a Code Section 692 case. The taxpayer has still not reached normal retirement age? Newly qualified for SSDI, but can show it was as a result of 9/11?

Example. Dan, a firefighter, was disabled as a direct result of the September 11 terrorist attack on the World Trade Center. He began receiving Social Security Disability Insurance (SSDI) benefits at age 54. Dan's full retirement age for social security retirement benefits is age 66. Dan's birthday is April 25. In the year Dan turned 66, Dan received $1,500 per month in benefits from the Social Security Administration. Because Dan became eligible for a full retirement benefit in May, the month after he turned 66, he can exclude only four months of his annual benefit from his income ($6,000). Dan must report the remaining $12,000 on Form 1040, line 20a, or Form 1040A, line 14a. He also must complete the Social Security Benefits Worksheet in his tax return instructions to find out if any part of the $12,000 is taxable.

If you continue reading Form 3920, it gives an address in Kansas City to mail returns asking for this type of “tax forgiveness.” See pages 11-12. But it’s not clear to me whether that’s just for decedent returns.

I looked at the Social Security website, but didn’t find anything about whether the SSA-1099 can be corrected, and what evidence they need.