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 they returned to France. They returned to the U.S. on 1/10/1996 and
was granted LAPR status at that time. On 03/20/1997, they filed for SSI as an aged
individual. They are not disabled and they meet no other exception. They must, therefore,
meet the 40-QQ determination. Since they entered the U.S. prior to 08/22/1996 as an
LAPR alien, it is not a requirement that they reside in the U.S. for 5 years.
He earned 39 QQs of their own until they left the country in 1980. They have not worked
since their return; however, they have a tax return from the year 1935 showing that
their parent 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). They meet the 40 QQ determination since they have 39 QQs of their 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 their
own. In addition to the tax return indicating their parent had earnings of $600 in
1935, they present a letter of commendation from their parent's employer showing that
their parent worked for the same employer from 01/1926 - 05/1936.
Since the letter of commendation indicates the LAPR alien's parent 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
they turned 18 in 12/1935. They, therefore, meet the 40 QQ requirement since they
have 36 QQs of their own and can be credited with 4 QQs for 1935.