BASIC (09-08)

DI 52170.050 Estimating Earnings When Gift Quarters Are Involved

Use the table below to establish earnings for any year where the statutory maximum and gift quarters (maximum annual earnings were reported in less than four quarters) are posted unless:

  • Evidence in the file indicates earnings are from more than one employer.

  • Over maximum earnings are posted.

  • Both self-employment income and wages are posted for a single year.

  • Proof of actual earnings is in the file.

Obtain a quarterly breakdown to determine if estimating further would increase the ACE if the resulting ACE does not postpone offset.

Maximum PostedQuarter in Which Maximum Is Reached
ABC

D

EF
CGGGCCGG
GGCG

CCCG

GCGG

GCCG
CGCG

$3600 (51-54)

$4200 (55-58)

$4800 (59-65)

$6600 (66-67)

$7800 (68-71)

$9000 (72)

$10800 (73)

$13200 (74)

$14100 (75)

$15300 (76)

$16500 (77)

14400

16800

19200

26400

31200

36000

43200

52800

56400

61200

66000

7200

8400

9600

13200

15600

18000

21600

26400

28200

30600

33000

4800

5600

6400

8800

10400

12000

14400

17600

18800

20400

22000

10800

12600

14400

19800

23400

27000

32400

39600

42300

45900

49500

5400

6300

7200

9900

11700

13500

16200

19800

21150

22950

24750

NOTE:

a. If gift QCs precede the wage QCs (e.g., GCCC), the latest wage quarter is the one in which the maximum was earned. If the maximum was earned in the last quarter, it is impossible to estimate minimum annual earnings by this method and posted earnings (i.e. quarterly breakdown) should be used.

b. If the table is used and the computation results in no offset, no further development is necessary. However, entitlement of an auxiliary sometime in the future may cause offset and an actual quarterly breakdown may be required at that time.

If the table is used but does not result in complete removal of offset, it will be necessary to request quarterly wage postings from the Division of Earnings Records, OEO, OCO.

c. By law, estimated earnings for years after 1977 may not be used.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0452170050
DI 52170.050 - Estimating Earnings When Gift Quarters Are Involved - 07/07/2009
Batch run: 07/07/2009
Rev:07/07/2009