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■ SNAP SNAP SNAP SNAP SNAP SNAP SNAP SNAP SNAP SNAP SNAP SNAP SNAP SNAP SNAP If you need to use quarters before 1978: ● A credit was earned for each calendar quarter in which an individual was paid $50 or more in wages (including agricultural wages for 1951-1955); ● Four credits were earned for each taxable year in which an individual's net earnings from self-employment were $400 or more; and/or ● A credit was earned for each $100 (limited to a total of 4) of agricultural wages paid during the year for years 1955 through 1977. 439.7.4 Reconciliation of LAG Quarters (toc) A LAG quarter is information which has been reported but not reflected in the Social Security Administration quarter tracking system. When the individual does not agree with the information provided by Social Security and the problem is missing quarters in the current year: ● Accept a current employer prepared wage statement as proof of earnings and credit a quarter for each increment as shown above. Assume the earnings are covered employment if the wage statement shows FICA withholding or government retirement paid. If subsequent verification of LAG quarters shows an individual now meets the 40-quarter requirement, they must be added to the case retroactively and supplemental benefits must be provided back to the month they became eligible. If . . . Then . . . The problem is quarters in the last taxable year and the verification was requested before September after the close of the preceding taxable year (LAG quarters). Accept forms such as W-2 and/or W-2c, employer prepared wage statements or an IRS copy of the individual's tax return and credit qualified quarters to the individual using the chart. Assume the earnings are covered if the proof submitted indicates FICA taxes were withheld or government retirement paid. The verification was requested after August. The earnings are not LAG and should be treated as shown in the next manual section. 439.7.5 Reconciliation of Other Covered Employment (toc) Whenever the individual does not agree with the documentation provided by Social Security, it will be necessary to reconcile the discrepancy. When the individual believes the work they performed was in covered employment and the earnings do not fall within the LAG period, SSA is responsible for investigating the discrepancy and correcting the record. Refer all covered employment cases to SSA as follows: A-439.7.3 CITIZENSHIP Division of Social Services Eligibility and Payments Manual 01 May 26 MTL 06/26 Countable Quarters Based on Earnings