002.50 QUALIFIED WORK QUARTER.
A qualified work quarter includes earnings covered under Title II of the Social Security Act and earnings not covered by the Social Security Act. Quarters worked in another country can be counted as qualified quarters when social security taxes were required to be paid to the United States. Countable qualified work quarters for a non- citizen qualifying through 40 quarters are based on the sum of: (A) Quarters the non-citizen worked; (B) Quarters credited from the work of a parent of the non-citizen before the non-citizen became 18 including quarters worked before the non- citizen was born or adopted; or (C) Quarters credited from the work of a spouse of the non-citizen during their marriage if they are still married or the spouse is deceased.