20 CFR §404.142

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗

In crediting quarters of coverage under § 404.141(b)(2), we credit any self-employment income you derived during a taxable year that began before 1978 to calendar quarters as follows:

(a)If your taxable year was a calendar year, we credit your self-employment income equally to each quarter of that calendar year.
(b)If your taxable year was not a calendar year (that is, it began on a date other than January 1, or was less than a calendar year), we credit your self-employment income equally—
1. (1)To the calendar quarter in which your taxable year ended; and
2. (2)To each of the next three or fewer preceding quarters that were wholly or partly in your taxable year.