20 CFR § 404.1299 - Final judgments—for wages paid prior to 1987.
---
identifier: "/us/cfr/t20/s404.1299"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 404.1299 - Final judgments—for wages paid prior to 1987."
title_number: 20
title_name: "Employees' Benefits"
section_number: "404.1299"
section_name: "Final judgments—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"
---
# 404.1299 Final judgments—for wages paid prior to 1987.
(a) *Overpayments.* Payment of amounts due to a State required as the result of a final judgment of the court shall be adjusted under §§ 404.1271 and 404.1272.
(b) *Underpayments.* Wage reports and contribution returns required as the result of a final judgment of the court shall be filed under §§ 404.1237-404.1251. We will assess interest under § 404.1265 where, based upon a final judgment of the court, contributions are due from a State because the amount of contributions assessed was not paid by the State or the State had used an allowance of a credit or refund of an overpayment.