20 C.F.R. § 404.142
How we credit self-employment income to calendar quarters for taxable years beginning before 1978
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) To the calendar quarter in which your taxable year ended; and
(2) To each of the next three or fewer preceding quarters that were wholly or partly in your taxable year.
Notes of Decisions
Cited in 1
case, 1985–1985 · leading case: Glenn L. Hendrickson, Appellant, v. Sec'y of Health & Human Servs., Appellee, 765 F.2d 747 (8th Cir. 1985).
Glenn L. Hendrickson, Appellant, v. Sec'y of Health & Human Servs., Appellee, 765 F.2d 747 (8th Cir. 1985). “141 , and calendar year taxpayers, such as Hendrickson, can spread their income equally over each quarter, 20 C.F.R. § 404.142 . . 42 U.S.C. § 405 (c): ****** (4) Prior to the expiration of the time limitation following any year the Secretary may, if it is brought to his…”
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