20 CFR § 418.2225 - Which more recent tax year will we use?

---
identifier: "/us/cfr/t20/s418.2225"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 418.2225 - Which more recent tax year will we use?"
title_number: 20
title_name: "Employees' Benefits"
section_number: "418.2225"
section_name: "Which more recent tax year will we use?"
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "418"
part_name: "MEDICARE SUBSIDIES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
regulatory_source: "70 FR 77675, Dec. 30, 2005, unless otherwise noted."
cfr_part: "418"
---


# 418.2225 Which more recent tax year will we use?

We will follow the rules in § 418.1225, except that any references in that section to regulations in subpart B of this part shall be treated as references to the corresponding regulation in this subpart.