20 CFR 418.1225
§ 418.1225 Which more recent tax year will we use?
United States · 20 CFR — Employees' Benefits · Status: effective
Cite this
- Citation
- 20 CFR 418.1225, § 418.1225 Which more recent tax year will we use?, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/79884
- Permanent ID
ys:prov:79884@1- SHA-256
30e6660fc960e6aa41336b3a2dd39b619419642ab03090e3b11cae0f7003dcb1
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
We will consider evidence of your modified adjusted gross income that you provide for a tax year that is more recent than the year described in § 418.1135 (a) or (b) when you meet all of the requirements described in § 418.1201. We will always ask you for your retained copy of your filed Federal income tax return for the more recent year you request that we use and will use that information to make an initial determination. If you have not filed your Federal income tax return for the more recent year you request that we use, you must provide us with evidence that is equivalent to a copy of a filed Federal income tax return. Evidence that is equivalent to a copy of a filed Federal income tax return is defined in § 418.1265(c).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.