20 CFR 404.142
§ 404.142 How we credit self-employment income to calendar quarters for taxable years beginning before 1978.
United States · 20 CFR — Employees' Benefits · Status: effective
Cite this
- Citation
- 20 CFR 404.142, § 404.142 How we credit self-employment income to calendar quarters for taxable years beginning before 1978, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/78147
- Permanent ID
ys:prov:78147@1- SHA-256
2a08eea2311949db56786d34f591adfe429a310090492ec4f8fcb63786a26763
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.