Jackson Advocate

Social Security
Some farmers may fail to qualify for, or may receive a smaller social security benefit because they have neglected to file the required income tax returns. Mr. John F. Pate, manager of the Jackson social security office pointed out today.

Mr. Pate explained that, although many farmers have become entitled to benefits based on as few as two years farm income, anyone who becomes 65 years of age after March 31, 1958, will need more than two years income in order to qualify.

Mr. Pate emphasized that it is very important that every farmer file tax returns for every year after 1954 in which he has $400 or more net earnings from his farm.

The Jackson office recently found several cases where the farmers had filed tax returns for 1956 and 1957 only, thinking they could qualify for benefits with only two years income. In these cases, the farmers were required to produce records showing at least $400 net earnings in 1955 and file a tax return for that year. However, it may not be possible for a farmer to go back in the future and file tax returns for enough years to qualify for benefits as the federal statute of limitations prohibits going back beyond three years. This means that farmers who do not file tax returns and pay the social security tax on time will not be eligible for benefits when they reach retirement age.

Anyone who has questions relative to the filing of income tax returns should contact the Internal Revenue Service, and anyone having questions regarding social security benefits should contact the local social security office at 519 Yazoo Street.