1. LawStack
  2. Title 20 - Employees' Benefits
  3. Chapter III - SOCIAL SECURITY ADMINISTRATION
  4. Part 404 - FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )
  5. Subpart B - Insured Status and Quarters of Coverage
  6. Topic - Quarters of Coverage
  7. 20 CFR § 404.145
20 CFR § 404.145
When you acquire a quarter of coverage
February 18, 2021
CFR

If we credit you with a quarter of coverage (QC) for a calendar quarter under paragraph (b), (c), or (d) of §404.141 for calendar years before 1978 or assign it to a specific calendar quarter under paragraph (b) of §404.143 for calendar years after 1977, you acquire the QC as of the first day of the calendar quarter.

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§ 404.144 How we credit self-employment income to calendar years for taxable years beginning after 1977
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§ 404.146 When a calendar quarter cannot be a quarter of coverage

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