Social Security beneficiaries who worked during 1988 and who exceeded annual earning limits must file an earnings report by April 17. Substantial penalties may be assessed for late reports.

Limits for 1988 earnings were $8,400 for people age 65 and older and $6,120 for those under 65.Individuals who expect to earn over these amounts during 1989 should file an estimated 1989 earnings report by April 17 to prevent overpayment. Forms are available at a Social Security office.