20 C.F.R. § 404.1247 When to report wages—for wages paid prior to 1987.
Title 20 - Employees' Benefits
A State shall report wages for the calendar year in which they were actually paid. If the wages were constructively paid in a prior calendar year, the wages shall be reported for the prior year (see §404.1042(b) regarding constructive payment of wages). [53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]
Title 20: Employees' Benefits
PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950– )
Subpart M—Coverage of Employees of State and Local Governments
How To Report Wages and Contributions—for Wages Paid Prior to 1987
§ 404.1247 When to report wages—for wages paid prior to 1987.
