All quarters in the taxable year (TY) are QCs if a person has SEI or combined SEI
and wages of:
$3,600 in a TY beginning after 1950 and ending before 1955;
$4,200 in a TY ending after 1954 and before 1959;
$4,800 in a TY ending after 1958 and before 1966;
$6,600 in a TY ending after 1965 and before 1968;
$7,800 in a TY ending after 1967 and before 1972;
$9,000 in a TY beginning after 1971 and before 1973;
$10,800 in a TY beginning after 1972 and before 1974;
$13,200 in a TY beginning after 1973 and before 1975;
$14,100 in a TY beginning after 1975 and before 1975;
$15,300 in a TY beginning after 1975 and before 1977; and
$16,500 in a TY beginning after 1976 and before 1978.
Beginning after 1974, if a NH has combined wages and SEI totaling an amount equal
to the contribution and benefit base in effect for any such year, each quarter, any
part of which falls in the TY, is a QC.
A NH who has maximum SEI, or SEI and wages in a taxable fiscal year (FY) covering
parts of five calendar quarters will be granted as many as five QCs; although the
SEI for computation purposes will be allocated to only four calendar quarters.