20 CFR § 404.1286 - Time limitations on assessments—for wages paid prior to 1987.

---
identifier: "/us/cfr/t20/s404.1286"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 404.1286 - Time limitations on assessments—for wages paid prior to 1987."
title_number: 20
title_name: "Employees' Benefits"
section_number: "404.1286"
section_name: "Time limitations on assessments—for wages paid prior to 1987."
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "404"
part_name: "FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950-  )"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
cfr_part: "404"
---


# 404.1286 Time limitations on assessments—for wages paid prior to 1987.

(a) Subject to the exceptions to the time limitations in §§ 404.1287 and 404.1289, a State is not liable for an amount due under an agreement unless the Commissioner makes an assessment for that amount before the later of the following periods ends:

(1) Three years, 3 months, and 15 days after the year in which the wages, upon which the amount is due, were paid; or

(2) Three years after the date the amount became due.

(b) Where the time limitation ends on a weekend, legal holiday or Federal nonworkday, an assessment is considered timely if the Commissioner makes the assessment on the next Federal workday.

[53 FR 32976, Aug. 29, 1988, as amended at 62 FR 38451, July 18, 1997]