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COMBINED MANUAL

ISSUE DATE 03/2015

VERIFYING SOCIAL SECURITY CREDITS

0010.18.15.06

Accept tax forms such as a W-2 and/or W-2c, employer wage statements, or an IRS copy of the individual’s tax return, if there is a problem in the last taxable year.

Follow these steps if the discrepancy is due to non-covered employment. Use the following process to establish and convert qualifying credits if the applicant does not meet the 40 qualifying quarter exception using covered earnings and alleges that he/she had additional work that is not documented by the SVES Interface or QUREY.

1. Review the SVES QUERY with the applicant or relevant individual to determine whether or not qualifying credits are missing.

2. Make the determination based on the information you have if the work credits are not missing.

3. Use the following list of verifications to convert the information you have if work credits are missing:

● Form W-2 or W-2c.

● Employer prepared earnings statement.

● Statement of earnings signed by the custodian of the employer’s records.

● IRS copy of the employee’s tax return.

● Timely-filed return for a self-employed individual with a canceled check, money order or copy of Schedule C - Profit or Loss from Business (Sole Proprietorship) - with the IRS stamp. Be sure the tax return was filed no more than 3 years 3 months and 15 days after the year in which self-employment was earned.

● Other evidence such as bills, vouchers and receipts that would allow you to determine that the business did exist and that a profit was earned.

● Vouchers, pay-envelopes and similar unsigned employer earnings statements to the employee, or a state or federal agency.

● Union records.

● Individual’s personal records and statements.

● Other evidence of probate value.

4. If additional earnings exist, see TEMP Manual TE02.12.24 (Social Security Credits) to determine the qualifying work credits.

5. To assign quarters before 1978 use:

● One credit for each calendar quarter if $50.00 or more was earned, including agricultural wages for 1951- 1954.

● Four credits for each taxable year an individual’s net earnings from self-employment were $400.00 or more.

One credit earned for each $100.00 – limited to a total of four credits- for agricultural wages paid during the years of 1955 – 1977.

MFIP: Follow general provisions for the food portion only.

DWP, MSA, GA, GRH: No provisions.