C.F.R. » Title 20 » CHAPTER III—SOCIAL SECURITY ADMINISTRATION › PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) › Subpart B—Insured Status and Quarters of Coverage

20 C.F.R. § 404.143

How we credit quarters of coverage for calendar years after 1977

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(a) Crediting quarters of coverage (QCs). For calendar years after 1977, we credit you with a QC for each part of the total wages paid and self-employment income credited (under § 404.144) to you in a calendar year that equals the amount required for a QC in that year. For example, if the total of your wages and self-employment income for a calendar year is more than twice, but less than 3 times, the amount required for a QC in that year, we credit you with only 2 QCs for the year. The rules for crediting QCs in this section are subject to the limitations in § 404.146, which tells when a calendar quarter cannot be a QC. In addition, we cannot credit you with more than four QCs for any calendar year. The amount of wages and self-employment income that you must have for each QC is—

(1) $250 for calendar year 1978; and

(2) For each calendar year after 1978, an amount determined by the Commissioner for that year (on the basis of a formula in section 213(d)(2) of the Act which reflects national increases in average wages). The amount determined by the Commissioner is published in the Federal Register on or before November 1 of the preceding year and included in the appendix to this subpart.

(b) Assigning QCs. We assign a QC credited under paragraph (a) of this section to a specific calendar quarter in the calendar year only if the assignment is necessary to—

(1) Give you fully or currently insured status;

(2) Entitle you to a computation or recomputation of your primary insurance amount; or

(3) Permit you to establish a period of disability.

[45 FR 25834, Apr. 15, 1980, as amended at 62 FR 38450, July 18, 1997]
Notes of Decisions
Cited in 11 cases (3 in the last 5 years), 2001–2024 · leading case: Krishnan, Narayanan v. Barnhart, Jo Anne B.
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Krishnan, Narayanan v. Barnhart, Jo Anne B. (2003) cadc · cites it 2× “20 C.F.R. § 404.143 (a). A worker cannot earn more than four QCs in any given year, id.”
Cyrousi v. Kashyap (2019) cacd “20 C.F.R. § 404.143 (a). The amount required for a quarter of coverage is determined by the Commissioner of Social Security each year and published in the Federal Register.”
Krishnan Ex Rel. Deviprasad v. Massanari (2001) dcd “20 C.F.R. § 404.143 . 4 . Citations to pages of the certified copy of the transcript of the administrative record, *70 filed by the Commissioner, are abbreviated throughout this opinion as "Tr_”.”
Akers v. Akers (2017) ohioctapp · cites it 2× “20 CFR 404.143(a). {¶ 23} An individual may earn a maximum of four quarters of Social Security coverage in one calendar year.”
Marquez v. Commissioner, Social Security Administration (2022) cod “§ 413 (a)(2)(A)(ii); 20 C.F.R. § 404.143 (a)(2), that is, “remuneration paid to [the claimant] as an employee for employment,” 20 C.”
Suzuki v. Saul (2020) hid “See 20 C.F.R. § 404.143 ; 20 C.F.R. pt. 440, subpt.”
Sorensen v. Kijakazi (2021) mdd “” 20 C.F.R § 404.143(a). The Act also provides that when an employee receives wages from an employer on account of accident disability, like under a “workmen’s compensation law,” such payments are “exclude[ed)” from the definition of wages.”
McDonald v. Commissioner of Social Security (2024) nyed “30, 2024) (listing by year the earning requirement to receive one quarter of coverage); 20 C.F.R. § 404.143 (explaining how quarters of coverage are credited).”
Robert J. Desselle v. Jo Anne B. Barnhart, Commissioner of Social Security Administration (2005) ca8 “20 C.F.R. § 404.143 . Consequently, to have four quarters of coverage during a particular year, Mr.”
Robert Desselle v. Jo Anne Barnhart (2005) ca8 “20 C.F.R. § 404.143 . Consequently, to have four quarters of coverage during a particular year, Mr.”
Robert Desselle v. Jo Anne Barnhart (2005) ca8 “20 C.F.R. § 404.143 . Consequently, to have four quarters of coverage during a particular year, Mr.”
— 20 C.F.R. § 404.143(a) — 2 cases
Akers v. Akers (2017) ohioctapp “20 CFR 404.143(a). {¶ 23} An individual may earn a maximum of four quarters of Social Security coverage in one calendar year.”
Sorensen v. Kijakazi (2021) mdd “” 20 C.F.R § 404.143(a). The Act also provides that when an employee receives wages from an employer on account of accident disability, like under a “workmen’s compensation law,” such payments are “exclude[ed)” from the definition of wages.”
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