The new rules for deemed filing are effective immediately for individuals who turn 62 on or after January 2, 2016. An individual born on January 2, 1954 will reach his or her full retirement age (66) in 2020. Therefore, January 2020 is the first month deemed filing will apply to someone who reaches full retirement age. Until that time, deemed filing will only apply to those below full retirement age.
Hoang Le Tax, Insurance & Financial Services
404 International Blvd, Oakland CA 94606
http://blog.hoangleservices.com/social-security-benefits
Office: (510) 433-5047 | Cell: (510) 697-9559
Fax: (510) 779-5588