Quarters of Coverage

Contents

• 404.140
  § 404.140 What is a quarter of coverage.
• 404.141
  § 404.141 How we credit quarters of coverage for calendar years before 1978.
• 404.142
  § 404.142 How we credit self-employment income to calendar quarters for taxable years beginning before 1978.
• 404.143
  § 404.143 How we credit quarters of coverage for calendar years after 1977.
• 404.144
  § 404.144 How we credit self-employment income to calendar years for taxable years beginning after 1977.
• 404.145
  § 404.145 When you acquire a quarter of coverage.
• 404.146
  § 404.146 When a calendar quarter cannot be a quarter of coverage.
• Appendix to Subpart B of Part 404
  Appendix to Subpart B of Part 404—Quarter of Coverage Amounts for Calendar Years After 1978