223 of the Social Security Act to obtain an estimate of the potential impact of earnings on the individual’s eligibility for and amount of such benefits. (b) No recovery of certain overpayments In any case in which a beneficiary to whom an overpayment is made under section 223 of the Social Security Act shows to the satisfaction of the Commissioner that such overpayment arose as a result of the beneficiary’s reliance on inaccurate information provided by the tool or tools described in subsection (a), the beneficiary shall be considered to meet the criteria in section 204(b)(1) of such Act and there shall be no adjustment of payments to, or recovery by the United States from, the beneficiary with respect to such overpayment. 107. Annual reporting requirements (a) Pre-Effectuation report Section 221(c)(3)(C) of the Social Security Act ( 42 U.S.C. 421(c)(3)(C) ) is amended by striking April 1, 1992, and annually thereafter and inserting December 31 of each year . (b) Reports on social security account numbers and earnings of aliens not authorized To work Section 290(c) of the Immigration and Nationality Act ( 8 U.S.C. 1360(c) ) is amended— (1) by striking fiscal year (beginning with fiscal year 1996) and inserting calendar year