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TANF MANUAL SECTION 305 DETERMINATION OF SSA APPENDIX 4 QUALIFYING QUARTERS 7/19 Page 3

Establishing Quarters

The term "quarter" means the 3-calendar-month periods ending with March 31, June 30, September 30 and December 31 of any year.

Social Security credits (formerly called "quarters of coverage") are earned by working at a job or as a self-employed individual. A maximum of four credits can be earned each year.

For 1978 and later, credits are based solely on the total yearly amount of earnings. All types of earnings follow this rule. The amount of earnings needed to earn a credit increases and is different for each year. The amount of earnings needed for each credit and the amount needed for a year in order to receive four credits are found at the following Social Security Administration website: www.ssa.gov/oact/cola/QC.html

A current year quarter may be included in the 40-quarter computation. Use the current year amount as the divisor to determine the number of quarters available.

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.

TANF Transmittal 66