Hi Larry,

My question is about social security survivor benefits and delinquent tax filing, on behalf of my father.

My mother passed away several years ago. At that point my parents were already divorced (but had been married for more than 10 years). At the time I checked and my father was eligible for half her SS benefits.

However, since their divorce he has not filed US taxes independently. They had been living outside the US for all those years, and he was not aware he needed to. His financial situation was not great so I doubt he would owe anything, although it is possible he owes SE tax as he was self-employed (and there is no treaty).

I understand that as far as the IRS goes, he would need to use the streamelined process now. However, he is sick and not able to do so right now (I am working on it on his behalf). As he could use the money, I am wondering whether he can file for the SS benefits before completing the streamlines process. Specifically, I am wondering whether this might trigger an IRS audit, a I understand that would mean he can no longer use the streamlined process.

Thank you for your help and expertise!

Hi. I'm sorry for your loss. You don't mention your father's age, so I don't know if he's eligible for survivor benefits. A person must be at least age 60, or at least age 50 and disabled, to potentially qualify for surviving divorced spousal benefits. Also, if your father is already drawing Social Security benefits based on his own earnings history then he could only be paid survivor benefits if your mother's benefit rate was or would have been higher than your father's own benefit rate (https://www.ssa.gov/OP_Home/handbook/handbook.04/handbook-0403.html).

If your father does qualify for survivor benefits, though, then yes he can file for those benefits regardless of his status with the IRS. If he owes delinquent taxes the IRS could put a levy on his Social Security benefits, but the amount that the IRS can levy is limited to 15% of a person's monthly benefit rate. I'm not an expert on IRS regulations, but I'm not aware of any circumstances that would cause a person to be audited by the IRS as a result of filing for Social Security benefits .

Best, Jerry