20 C.F.R. § 404.146
When a calendar quarter cannot be a quarter of coverage
This section applies when we credit you with quarters of coverage (QCs) under § 404.141 for calendar years before 1978 and under § 404.143 for calendar years after 1977. We cannot credit you with a QC for—
(a) A calendar quarter that has not begun;
(b) A calendar quarter that begins after the quarter of your death;
(c) A calendar quarter that has already been counted as a QC; or
(d) A calendar quarter that is included in a period of disability established for you, unless—
(1) The quarter is the first or the last quarter of this period; or
(2) The period of disability is not taken into consideration (see § 404.320(a)).
Notes of Decisions
Cited in 2
cases (2 in the last 5 years), 2023–2024 · leading case: Flores v. Flores Anguiano (D. Idaho 2023).
Flores v. Flores Anguiano (D. Idaho 2023). “The Court arrives at this conclusion by applying the guidance contained in 20 C.F.R. § 404.146 which states that an individual cannot be credited with a qualifying quarter for a calendar quarter that has not begun.”
McDonald v. Comm'r of Soc. Sec. (E.D.N.Y 2024). “Specifically, it appears that in the forty calendar quarters preceding and including the quarter of his alleged disability onset date, see 20 C.F.R. § 404.146 , plaintiff earned seven quarters of coverage.”
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