### Question
How is the term specified individual defined?


### Answer
The term **specified individual** is defined in *26 U.S.C. § 6428A* as the following:

> any individual who is—


(i) a specified social security beneficiary,


(ii) a specified supplemental security income recipient,


(iii) a specified railroad retirement beneficiary, or


(iv) a specified veterans beneficiary

#### Citation:
  - *26 U.S.C. § 6428A*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

