# 1105.098.00 Appendix B – Guide for 40 Quarter Immigrant Eligibility Determination

### 1105.098.20.20 SSA Earnings Chart

Use the following chart to determine the number of qualifying quarters of earnings that can be credited toward an immigrant’s 40 quarters.  The dollar amount indicates the amount of earnings needed to credit one (1) qualifying quarter beginning with 1978.

1978……….\$250     1990……….\$520
1979……….\$260     1991……….\$540
1980……….\$290     1992……….\$570
1981……….\$310     1993……….\$590
1982……….\$340     1994……….\$620
1983……….\$370     1995……….\$630
1984……….\$390     1996……….\$640
1985……….\$410     1997……….\$670
1986……….\$440     1998……….\$700
1987……….\$460     1999……….\$740
1988……….\$470     2000……….\$780
1989……….\$500     2001……….\$830

To determine the number of quarters earned in a specific year, divide the earnings for that year by the dollar amount shown for that year.  For the current year, count the quarter as soon as the individual has earnings in that quarter equal to the amount shown on the chart.  A quarter in which the immigrant received a Federal means-tested public benefit cannot count as a qualifying quarter.

The maximum number of quarters that can be credited in a calendar year is four quarters, regardless of earnings.  Examples of how to calculate quarters are:

EXAMPLE 1:  An immigrant earned \$2,090 in 1995.  \$2,090 divided by \$630 = 3 with \$200 remaining.  The individual has 3 qualifying quarters from 1995.  The remainder of \$200 is not enough earnings to credit a fourth quarter.

EXAMPLE 2:  An immigrant earned \$3,000 in January 1998.  \$3,000 divided by \$700 = 4 with \$200 remaining.  As of February 1998, the individual has 4 qualifying quarters.

EXAMPLE 3:  An immigrant earned \$15,000 in 1997.  The individual has 4 qualifying quarters.  \$15,000 divided by \$670 = 22 with \$260 remaining, but the individual can be credited with only 4 quarters for the calendar year.

EXAMPLE 4:  An immigrant earned \$1,500 during the January, February and March quarter of 1998.  The immigrant received Temporary Assistance for January and February 1998.  The immigrant has zero (0) qualifying quarters from this time period because s/he received a Federal means-tested public benefit during the quarter.

To assign quarters before 1978:

• A credit was earned for each calendar quarter in which an individual was paid \$50 or more in wages (including agricultural wages for 1951-1954);
• Four credits were earned for each taxable year in which an individual’s net earnings from self-employment were \$400 or more; and/or
• A credit was earned for each \$100 (limit to a total of four for agricultural wages paid during the year for the years 1955-1977.