20 CFR §416.732

1. (a)We will find that you have good cause for failure to report timely and we will not impose a penalty deduction, if—
   1. (1)You are “without fault” as defined in § 416.552; or
   2. (2)Your failure or delay in reporting is not willful. “Not willful” means that—
      1. (i)You did not have full knowledge of the existence of your obligation to make a required report; or
      2. (ii)You did not intentionally, knowingly, and purposely fail to make a required report.
2. (b)In determining whether you have good cause for failure to report timely, we will take into account any physical, mental, educational, or linguistic limitations (including any lack of facility with the English language) you may have.