{"data":{"id":"us/20-cfr-404.142","jurisdiction":"us","citation":"20 CFR 404.142","heading":"How we credit self-employment income to calendar quarters for taxable years beginning before 1978.","body":"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:\n(a) If your taxable year was a calendar year, we credit your self-employment income equally to each quarter of that calendar year.\n(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—\n(1) To the calendar quarter in which your taxable year ended; and\n(2) To each of the next three or fewer preceding quarters that were wholly or partly in your taxable year.","path":["Title 20—Employees' Benefits","CHAPTER III—SOCIAL SECURITY ADMINISTRATION","PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )","Subpart B—Insured Status and Quarters of Coverage"],"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":"185cd31d1477dda01f0630718e701f56c3ddca58827e84a91e1d4d09b874d803","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-404.141","next":"us/20-cfr-404.143"},"notice":"GroundRules: Original legal text. Not legal advice."}