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Credits earned by adoptive parents can be credited to the adoptive children through the quarter the child turns 18. This includes credits earned by the adoptive parents prior to the date of adoption. Credits from the biological parents are not allowed when the adoption becomes final. Credits earned by stepparents are allowed from the quarter of the marriage of the stepparent as long as the marriage occurred before the children attained age 18. The credits are allowed through the quarter the child turns age 18. Credits are not allowed if the 40 quarter determination is made after divorce or annulment between the parent and stepparent. If the 40 quarters were credited to the stepchildren before divorce or annulments, the credits cannot be removed from the child.

The qualifying quarters that may be credited to children from their parents are retained for the child even if he/she turns 18. (Once received, they may not be taken away, unless parental rights are terminated.)

3353 QUALIFYING QUARTERS OF EARNED INCOME CHART

The amount of earned income that determines a credit is defined by the Social Security Administration (SSA). The amount varies every year. The following is a chart of the current amounts. Year Quarterly Amount $ 4 Quarters $ Year Quarterly Amount $ 4 Quarters $ Year Quarterly Amount $ 4 Quarters $ 1978 250 1000 1979 260 1040 1980 290 1160 1981 310 1240 1982 340 1360 1983 370 1480 1984 390 1560 1985 410 1640 1986 440 1760 1987 460 1840 1988 470 1880 1989 500 2000 1990 520 2080 1991 540 2160 1992 570 2280 1993 590 2360 1994 620 2480 1995 630 2520 1996 640 2560 1997 670 2680 1998 700 2800 1999 740 2960 2000 780 3120 2001 830 3320 2002 870 3480 2003 890 3560 2004 900 3600 Example: Jim and Janet have two children, Bob and Lori. Bob is 20 years of age and Lori is 10 years of age. Jim has earned 25 qualifying quarters, Janet has earned 10, and Bob has earned 5. Bob is eligible based on qualifying quarters. Bob receives 25 from Jim, 10 from Janet, and 5 of his own for a total of 40. Jim, Janet, and Lori are not eligible because they cannot receive credit for Bob’s quarter and will only be credited with 35, 25 from Jim and 10 from Janet. Example: Mary was 17 years old when Ann, her mother, married Matt in January 2000. They applied for SNAP April 2002. (None of the individuals received SNAP, TANF, Medicaid, or SSI after December 1996. Matt has earned 40+ quarters but only 9 since the first quarter of 2000 (marriage date). Ann has earned 30 quarters through March 2002. Mary has earned 2 quarters. Mary is eligible because she is credited 9 quarters from Matt (marriage date), 30 quarters from Ann (mother) and 2 quarters herself = 41 quarters. Mary will never lose the 41 quarters deemed to her during the April 2002 application.

If Mary were over 18 when the marriage occurred, she would only have 30 quarters from Ann and 2 quarters from herself.

If Matt and Ann divorced before Mary could be credited 40 quarters, she would not be allowed to be credited any quarters from Matt.