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20 CFR 416.732

§ 416.732 No penalty deduction if you have good cause for failure to report timely.

United States · 20 CFR — Employees' Benefits · Status: effective

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20 CFR 416.732, § 416.732 No penalty deduction if you have good cause for failure to report timely, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/79374
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Full text

(a) We will find that you have good cause for failure to report timely and we will not impose a penalty deduction, if— (1) You are “without fault” as defined in § 416.552; or (2) Your failure or delay in reporting is not willful. “Not willful” means that— (i) You did not have full knowledge of the existence of your obligation to make a required report; or (ii) You did not intentionally, knowingly, and purposely fail to make a required report. However, in either case we may require that you refund an overpayment caused by your failure to report. See subpart E of this part for waiver of recovery of overpayments. (b) In determining whether you have good cause for failure to report timely, we will take into account any physical, mental, educational, or linguistic limitations (including any lack of facility with the English language) you may have.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.