In which year did deemed filing rules come into effect?

The deemed filing rules came into effect in 2015 as part of the Bipartisan Budget Act of 2015. These rules were designed to adjust the way individuals can claim Social Security benefits, particularly for individuals who are eligible for both retirement and spousal benefits. Under deemed filing, if a person is eligible for both, they must claim both benefits at the same time when they reach full retirement age. This was a significant change as it aimed to simplify the claiming process and reduce instances of strategic claiming that could delay benefits to maximize payouts.

Understanding the timing of these changes is essential for Social Security planning, as they affect optimal strategies for claiming benefits based on individual circumstances, including marital status and age.