TN 21 (06-11)
A number holder (NH) acquires a QC based upon nonagricultural wages in any quarter
after 1936 through the last quarter of 1977 or the quarter of the NH's death, if earlier,
that a NH had been paid $50 or more in wages.
A NH acquires a QC as of the first day of a quarter for total wages paid $50 or more,
this rule does not apply to wages for agricultural labor. For more information regarding
QCs based on wages for agricultural labor, see RS 00301.320.
If the NH had more than one employer, it is only necessary that the total wages from
all employers is $50 or more.
RS 01901.100, Agricultural Labor,
RS 01701.000, Military Services
RS 01401.020, Special Wage Payments