1105.098.00 Appendix B – Guide for 40 Quarter Immigrant Eligibility Determination

1105.098.20.15 Evidence to Credit Qualifying Quarters

IM-118 August 2, 2000

The following examples of evidence which can be used to establish earnings are not all inclusive.  You may become aware of additional evidence during your contacts with the applicant.  Remember YOU must be satisfied that the evidence presented supports the existence of earnings and the amount of the earnings.

  • Form W-2 (Wage and tax Statement) and W-2c (Statement of Corrected Income and Tax Amount);
  • Employer prepared earnings statements;
  • Statements of earnings signed by the custodian of the employer’s records;
  • IRS copy of the employee’s tax return;
  • Timely-filed tax return for a self-employed individual.  Be sure that the proof of filing, cancelled check, money order or copy of Schedule C bearing the IRS time stamp, indicates the return was filed within 3 years 3 months and 15 days after the year in which the self-employment income was derived;
  • Other evidence of self-employment that allows you to determine the business did exist and that a profit was earned.  Comparison of bills, vouchers and receipts are examples of evidence you might use to make a determination;
  • Pay envelopes, vouchers, and similar unsigned employer earnings statements to the employee, a State or Federal agency;
  • Union records;
  • Individual’s copy of a Federal or State tax return;
  • Records of State unemployment insurance agencies;
  • Individual’s personal records and statements; and
  • Any other evidence of probative value.