Alternate taxable year
In the case of an individual who, at the time of any determination made pursuant to paragraph (3), has not filed a tax return for the year described in paragraph (1), the Secretary may—
(A)#
apply such paragraph by substituting “2018” for “2019”, and
(B)#
if the individual has not filed a tax return for such individual’s first taxable year beginning in 2018, use information with respect to such individual for calendar year 2019 provided in—
(i) Form SSA–1099, Social Security Benefit Statement, or
(ii) Form RRB–1099, Social Security Equivalent Benefit Statement.
(B)(i)#
Form SSA–1099, Social Security Benefit Statement, or
(B)(ii)#
Form RRB–1099, Social Security Equivalent Benefit Statement.