TN 10 (09-90)
Wages paid to a survivor or the employee's estate in a year after the employee's death were subject to FICA contributions, but could not be considered
for computation purposes.
Wages earned before death and paid to a survivor or the employee's estate after death:
Are wages for Social Security purposes when paid in the CY the employee died.
Are not wages for Social Security purposes when paid after the CY in which the employee
died, and they are not subject to FICA contributions.
Before January 1, 1978
Establishment of QCs based on wages paid after the death of the employee is restricted
to payments made in the quarter of death.
Wages paid to a survivor or the employee's estate after the quarter in which death
occured (but in the year of death) may be used to establish insured status only if
they were constructively paid (RS 01401.001 4.b.) in or before the quarter in which death occured. They are not subject to FICA
Beginning January 1, 1978
See RS 00301.240 B.