NOTE: Before 1978 (including years prior to 1937), earnings must have actually been paid (i.e., not necessarily earned) in the quarter for a QQ to be credited.
If evidence of earnings paid in a quarter is not available for years prior to 1937, determine the number of QQs as follows:
If evidence of annual earnings information (such as income tax records) is the only
evidence available and the worker's earnings were $200 or more in the year, a maximum
of one QQ can be credited for the year since there is no information available showing
when the earnings were actually paid. The quarter can be credited to any quarter in
the year that is most advantageous to the LAPR alien; or
If in addition to the annual tax information, the individual presents evidence indicating
the worker worked for the same employer for the entire year (such as retirement papers,
years of service documentation, letters of commendation, etc.) the yearly total can
be divided by $50 to determine the number of QQs for the year, up to a yearly maximum
of 4 QQs.
EXAMPLE 1: An LAPR alien, born in France on 3/30/1917, lived in the U.S. from 12/18/1925 until
10/10/1980 when he returned to France. He returned to the U.S. on 1/10/1996 and was
granted LAPR status at that time. On 03/20/1997, he filed for SSI as an aged individual.
He is not disabled and he meets no other exception. He must, therefore, meet the 40-QQ
determination. Since he entered the U.S. prior to 08/22/1996 as an LAPR alien, it
is not a requirement that he reside in the U.S. for 5 years.
He earned 39 QQs of his own until he left the country in 1980. He has not worked since
his return; however, he has a tax return from the year 1935 showing that his father
earned $600 in that year. There is no other evidence of the 1935 earnings available.
Credit can be given for 1 QQ for the 3/1935 quarter (the quarter of attainment of
age 18). He meets the 40 QQ determination since he has 39 QQs of his own and can be
credited with 1 QQ for 1935.
EXAMPLE 2: Same circumstances as in EXAMPLE 1 above except that the LAPR alien was born 12/30/1917 and has only 36 QQs of his own.
In addition to the tax return indicating his father had earnings of $600 in 1935,
he presents a letter of commendation from his father's employer showing that his father
worked for the same employer from 01/1926 - 05/1936.
Since the letter of commendation indicates the LAPR alien's father worked for the
same employer for all of 1935, 4 QQs can be credited for 1935 ($600 ÷ $50 = 12 QQs
or a maximum of 4 QQs). All 4 QQs can be credited to the LAPR alien for 1935 since
he turned 18 in 12/1935. He, therefore, meets the 40 QQ requirement since he has 36
QQs of his own and can be credited with 4 QQs for 1935.