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20 CFR §404.1247

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A State shall report wages for the calendar year in which they were actually paid. If the wages were constructively paid in a prior calendar year, the wages shall be reported for the prior year (see § 404.1042(b) regarding constructive payment of wages).