{"data":{"id":"us/20-cfr-404.1247","jurisdiction":"us","citation":"20 CFR 404.1247","heading":"When to report wages—for wages paid prior to 1987.","body":"A State shall report wages for the calendar year in which they were actually paid. If the wages were constructively paid in a prior calendar year, the wages shall be reported for the prior year (see § 404.1042(b) regarding constructive payment of wages).","path":["Title 20—Employees' Benefits","CHAPTER III—SOCIAL SECURITY ADMINISTRATION","PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )","Subpart M—Coverage of Employees of State and Local Governments"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"a95e999319c573538e23b5f8e38a2de4305515a7e71af3199746b277a9625a04","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-404.1243","next":"us/20-cfr-404.1249"},"notice":"GroundRules: Original legal text. Not legal advice."}