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West Virginia Income Maintenance Manual Chapter 15

West Virginia Income Maintenance Manual Page 40 Chapter 15 Noncitizens, Refugees, and Citizenship

• If Qualifying Quarters are missing from the 40 Qualifying Quarters response, then obtain information from the individual for quarter of coverage determination. This information must be sent to the SAVE Coordinator for a determination. 15.4.2.F Information to Credit Qualifying Quarters The following are examples that can be used to establish earnings. This information must be obtained from the applicant and sent to the SAVE Coordinator for a determination of covered/non-covered employment. Questions to ask the applicant for documentation should include: • Name and address of employer • Date of employment • Amount of earnings • Type of business or self-employment • Rate of pay • Type of work performed • Any evidentiary proof he has of employment/earnings Documentation used to establish the earnings and the amount include the following: • Form W-2 (Wage and tax statement) and W-2c (Statement of Corrected Income and Tax Amount) • Employer-prepared earnings statement • Statement of earnings signed by the custodian of the employer’s records • Internal Revenue Service (IRS) copy of the employee’s tax return • Timely filed tax return for a self-employed individual; be sure that the proof of filing, canceled check, money order, or copy of Schedule C bearing the IRS time stamp, indicates the return was filed within three years, three months, and 15 days after the year in which the self-employment income was derived • Other evidence of self-employment that allows you to determine that a business did exist and that a profit was earned; comparison of bills, vouchers, and receipts are examples of evidence you may use to make a determination • Pay envelopes, vouchers, and similar unsigned employer earnings statements to the employee, a state agency, or a federal agency