TN 20 (05-11)
If a number holder (NH) does not have enough quarters of coverage to be fully insured
under the regular rules, determine whether the NH qualifies under the deemed fully
insured provision. Also, develop if the individual is fully insured but an earlier
month of entitlement (MOET) is possible under the deemed fully insured provision.
If the claimant submits a W-2 (Wage and Tax Statement) for 1983 or 1984 from the nonprofit
organization, accept the allegation that the NH was an employee as of 01/01/84. The
W-2 should meet the acceptability criteria in RS 01403.040. If necessary, contact the employer to resolve the matter.
Below are the sources for establishing employment status:
primary and secondary evidence of wages (RS 01403.010 through RS 01403.077) and;
a precedent file.
Contact the employer to establish that deemed fully insured status does exist.
EXAMPLE: The employer will be in a position to know whether a waiver certificate was in effect
on 01/01/84, and whether the NH was an employee as of 01/01/84.
To avoid needless contacts with employers, follow instructions in GN 01010.800. Use the precedent file to establish whether the claimant filed a waiver certificate
described in RS 00301.107B.5. in this section and document the claims file.
A Form W-2 for 1983 from the nonprofit organization that shows that Federal Insurance
Contributions Act (FICA) tax was paid is sufficient documentation that the deemed
fully insured provision does not apply; assume that a waiver certificate was in effect
The 1983 Amendments included employees of a church or church-controlled organization
in the deemed fully insured provision. However, the Deficit Reduction Act of 1984
gave these employers the option of having services performed by its employees excluded
from employment for SS purposes. These church employees are deemed self-employed and
cannot qualify under the deemed fully insured provision. For more information, see
RS 01802.234 and RS 01901.660.
If deemed fully insured status applies after development, annotate ER request remarks:
“Apply Deemed Fully Insured Status.” For additional information on Deemed Fully Insured
Status, refer to RS 00301.106. The Office of Earnings Operations applies the provision in determining fully insured