U.S. Code » Title 42 » Chapter CHAPTER 7— SOCIAL SECURITY › Subchapter SUBCHAPTER II— FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS

42 U.S.C. § 412

Self-employment income credited to calendar years

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(a) Taxable years prior to 1978For the purposes of determining average monthly wage and quarters of coverage the amount of self-employment income derived during any taxable year which begins before 1978 shall—(1) in the case of a taxable year which is a calendar year, be credited equally to each quarter of such calendar year; and(2) in the case of any other taxable year, be credited equally to the calendar quarter in which such taxable year ends and to each of the next three or fewer preceding quarters any part of which is in such taxable year.(b) Taxable years after 1977Except as provided in subsection (c), for the purposes of determining average indexed monthly earnings, average monthly wage, and quarters of coverage the amount of self-employment income derived during any taxable year which begins after 1977 shall—(1) in the case of a taxable year which is a calendar year or which begins with or during a calendar year and ends with or during such year, be credited to such calendar year; and(2) in the case of any other taxable year, be allocated proportionately to the two calendar years, portions of which are included within such taxable year, on the basis of the number of months in each such calendar year which are included completely within the taxable year.For purposes of clause (2), the calendar month in which a taxable year ends shall be treated as included completely within that taxable year.(c) Proportional allocation

For the purpose of determining average indexed monthly earnings, average monthly wage, and quarters of coverage in the case of any individual who elects the option described in clause (ii) or (iv) in the matter following section 411(a)(16) of this title for any taxable year that does not begin with or during a particular calendar year and end with or during such year, the self-employment income of such individual deemed to be derived during such taxable year shall be allocated to the two calendar years, portions of which are included within such taxable year, in the same proportion to the total of such deemed self-employment income as the sum of the amounts applicable under section 413(d) of this title for the calendar quarters ending with or within each such calendar year bears to the lower limit for such taxable year specified in section 411(k)(1) of this title.

(Aug. 14, 1935, ch. 531, title II, § 212, as added Aug. 28, 1950, ch. 809, title I, § 104(a), 64 Stat. 492, 504; amended Pub. L. 95–216, title III, § 351(b), Dec. 20, 1977, 91 Stat. 1549; Pub. L. 110–234, title XV, § 15352(b)(3), May 22, 2008, 122 Stat. 1526; Pub. L. 110–246, § 4(a), title XV, § 15352(b)(3), June 18, 2008, 122 Stat. 1664, 2288.)Editorial NotesCodification

Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.

Amendments

2008—Subsec. (b). Pub. L. 110–246, § 15352(b)(3)(A), substituted “Except as provided in subsection (c), for the purposes” for “For the purposes” in introductory provisions.

Subsec. (c). Pub. L. 110–246, § 15352(b)(3)(B), added subsec. (c).

1977—Pub. L. 95–216 designated existing provisions as subsec. (a), substituted provisions relating to crediting of self-employment income to calendar years for provisions relating to crediting of self-employment income to calendar quarters, and added subsec. (b).

Statutory Notes and Related SubsidiariesEffective Date of 2008 Amendment

Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

Amendment by section 15352(b)(3) of Pub. L. 110–246 applicable to taxable years beginning after Dec. 31, 2007, see section 15352(c) of Pub. L. 110–246, set out as a note under section 1402 of Title 26, Internal Revenue Code.

Effective Date of 1977 Amendment

Amendment by Pub. L. 95–216 effective Jan. 1, 1978, see section 351(d) of Pub. L. 95–216, set out as a note under section 409 of this title.

Notes of Decisions
Cited in 12 cases, 1955–2020 · leading case: Cyrousi v. Kashyap, 386 F. Supp. 3d 1278 (C.D. Cal. 2019).
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Cyrousi v. Kashyap, 386 F. Supp. 3d 1278 (C.D. Cal. 2019). “See 42 U.S.C. §§ 412 (b), 413(a)(2)(A)(ii) ; 20 C.”
Ramey v. Dist. 141, Int'l Ass'n of MacHinists & Aerospace Workers, 362 F. App'x 212 (2d Cir. 2010). “An abuse of discretion standard applies under the Labor Management Reporting and Disclosure Act, 42 U.S.C. § 412 , and the parties do not suggest that a different standard should apply in fair representation cases arising under the RLA.”
Luis Velez v. Sec'y of Health, Educ., & Welfare, 593 F.2d 157 (1st Cir. 1979). “Since income earned at any time during the year is apportioned and credited equally to each calendar quarter of the year, 42 U.S.C. § 412 (a)(1), no quarters of coverage are earned in a year, even if the applicant nets more than $100 in any one quarter, unless the $400 minimum…”
Smith v. Shalala, 910 F. Supp. 152 (D.N.J. 1995). “See 42 U.S.C. §§ 412 and 413(a)(2). The instant matter does not turn on the definition of a Quarter of Coverage; at issue is the deadline for submitting proof of self-employment earnings in order to be credited with sufficient Quarters of Coverage to qualify for disability…”
Clevenger v. Weinberger, 375 F. Supp. 821 (W.D. Mo. 1974). “The term “quarter of coverage” means a quarter in which the individual has been paid $50 or more in wages or for which he has been credited under 42 U.S.C. § 412 (1970) with $100 or more of “self-employment income.”
Bayles v. Folsum, 157 F. Supp. 866 (N.D.W. Va. 1958). “The issue here is whether income received by the plaintiff as executrix and trustee under her husband’s will constitutes “self-employment income” within the meaning of Section 212 of the Social Security Act, 42 U.S.C.A. § 412 . The Appeals Council of the Social Security…”
Garner v. Richardson, 339 F. Supp. 1126 (N.D. Miss. 1971). “” Section 212(a) of the Act ( 42 U.S.C.A. § 412 (a)), in its pertinent part, provides : “For the purposes of determining average monthly wage and quarters of coverage the amount of self-employment income derived during any taxable year shall be credited to calendar quarters as…”
Mullowney v. Hobby, 134 F. Supp. 419 (D. Neb. 1955). “” Title 42 U.S.C.A. § 412 (a) follows: “For the purposes of determining average monthly wage and quarters of coverage the amount of self-employment income derived during any taxable year shall be credited to calendar quarters as follows: “(a) In the case of a taxable year which…”
McAlister v. Celebrezze, 233 F. Supp. 694 (W.D.S.C. 1964). “§ 411 , defines the coverage or income from self employment and Sections 212 and 213, 42 U.S.C. §§ 412 and 413, provide for self employment income to be credited to calendar quarters, as wages are treated by those defined in Section 409 of the Act.”
Kelly v. Int'l Union of Operating Engineers Local 30 (E.D.N.Y 2020). “42 U.S.C. § 412 . Suits arising under the LMRDA are subject to a three-year statute of limitations period.”
Karliner v. Bowen, 676 F. Supp. 57 (S.D.N.Y. 1988). “See 42 U.S.C. §§ 412 , 413; 20 C.F.R. §§ 404.”
Sizer v. Weinberger, 401 F. Supp. 109 (W.D. Va. 1975). “§ 410 (f) or (j), and had thereby amassed enough “quarters of coverage,” under 42 U.S.C. § 412 , to qualify for hospital benefits under 42 U.”
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