S
[A] [B] [C] [D] [E] [F] [G] [H] [I] [J] [K] [L] [M] [N] [O] [P] [Q] [R] [S] [T] [U] [V] [W] [X] [Y] [Z]
Social Security and Medicare coverage, §1003
effective date, §1010
non-coverage, §1012
public transportation systems, §1013
purpose, §1002
termination of agreement, §1020
terms, defined, §1002
Self-employment coverage, §1100:
See Also Self-employment income
Christian Science practitioners, §1130
Social Security and effective dates, §1100
allocation, §715
association as a corporation, §1112
church employees, §1136
court reporters, §1127
crew leaders, farm, §831
defined, §1100
estate income, §1116
exemption from self-employment tax contribution, §303, §1128, §1129, §1130, §1131, §1132
farm partnerships and joint ventures, §1121
fee-compensated positions, State and local employment, §1009, §1122, §1125
fiduciaries, §1114, §1115, §1116
fishing boat crews, §936, §1134
foreign government employees, §1124
hobbies, §1106
illegal activity, §1104
landowner/operator of business, §1118
mail carriers, §1117
ministers and members of religious orders, §932, §1130, §1131, §1132, §1133
multiple enterprises, §1105
newspaper or magazine vendors, §930, §1123
partnerships, §1107, §1108, §1109, §1110, §1111, §1112
public office holders, §1126
real estate agents and direct sellers, §1135
real estate broker, net earnings, §1215
religious group, tax exemption, §1128, §1129, §1130, §1131, §1132
retirement benefits, non-payable, §303
sharefarmer, §1119, §1120, §1121
trade or business defined, §1101
writers, royalties, §1113
Self-employment income, §1414:
See Also Self-employment coverage
Internal Revenue Service tax guides, §1418
U.S. citizens working in U.S. for foreign governments, §938
allocated to taxable year, §715
association as a corporation, §1112
beneficiary of a trust, §1115
business expense deductions, §1205
capital interest, §1111
church employees, §1136
corrections, time limit, §1424
court reporters, §1127
crews on fishing boats, §1134
earnings counted as wages, §1811
earnings records, revisions, §1424
evidence of unrecorded earnings, §1734, §1735, §1736
executors of deceased estate, §1116
exemptions, §1129
foreign work test, §1823, §1824, §1825, §1826, §1827, §1828
hobbies, §1106
illegal activity, §1104
landlord, §1118
limits, §1201
mail carriers, §1117
ministers and religious orders, §1130
multiple businesses, §1105
net earnings, net loss, for taxable year, §1809
newspaper vendors, §1123
non-professional fiduciaries, §1114, §1115, §1116
noncovered remunerative activity, outside the U.S., §1825
not counted in determining earnings for earnings test, §1812
notice of changes in earnings record, §1427
optional methods of computing net earnings from self-employment income on farm, §1233, §1234, §1235, §1236, §1237, §1238, §1239, §1240, §1241, §1242, §1243, §1244
partnership filing, Form 1065, Partnership Return of Income, §1417
partnerships or joint ventures, §1108, §1109, §1110, §1111
personal services, §1102
public office holders, §1126
quarters of coverage, §215
quarters of coverage, maximum creditable in year, §212
real estate agents, §1136
real estate agents and direct sellers, §1135
religious group tax exemptions, §1128
reporting, §1414
sale or exchange of a capital asset, §1211
sale or rental of properties, §1215
sharefarmer, §1119, §1120, §1121
social security coverage, §1100
special minimum PIA, §717
state and local government employees, §1125
substantial gainful activity, §621
tax exemption, §1129
tax rates, §1415
taxable net earnings, §1416
time period in trade or business, §1103
trade or business, defined, §1100
writer's royalties, §1113
child entitled on more than one earnings record, §735, §736, §737
family maximum, child's benefits, §737
multiple benefit allowances, §733, §734
retirement or disability and another higher benefit, §734
lost, §101
obtaining a card, §101
penalty for falsifying information, §142
precautions, §1402
replacement, §101
updating records, §101
Special Veterans Benefits (SVB):
SSI, eligibility, §2705
SSI, non-eligibility, §2706
State supplementary payments-(California), §2714
Treasury Department regulations, §2715
U.S. District Court, actions, §2726
U.S. District Court, filing for civil action, §2726
World War II veteran, §2704
appeal process, general, §2722
appeals council review, process, §2725
appeals, extension of time for filing, §2727
appeals, good cause for not filing timely, §2727
definition and purpose, §2700, §2701
disqualification, §2708
filing an application, §2710
final determinations, reopening, §2728
hearing, defined, §2724
hearing, location, §2724
hearing, request for, §2724
hearing, result after, §2724
initial determinations, appeal of, §2721
initial determinations, defined, §2721
initial determinations, notification, §2721
initial determinations, scope of appeal, §2721
other benefit income, §2707
payment computation, §2712
payment restricted countries, §2715
payment, date, §2713
qualifications, §2703
reconsideration, defined, §2723
reconsideration, options, §2723
reconsideration, request for, §2723
residing outside the United States, §2711
return to U.S. to live, §2720
cost-of-living increases, §719
entitlement requirements, §211
reduced, other governmental pension, §348
adjustment of reduction factor at ages 62 and FRA, §728
amount, §320
child-in-care, §312, §1829, §1831
defined, §306
entitlement requirements, §119, §305
nonpayment or partial payment situations, §321
reduced, §320, §723, §724, §725, §726, §727, §728, §729
separate payments, §131
simultaneously entitled to another benefit, §733
support, evidence, §1724
terminating events, benefit summary chart, §1851
termination, §322
Social Security coverage, §1000
States request for review of assessment, disallowance, credit, or refund, §1019
Volunteers in Service to America (VISTA), §947
agreement by State may not be terminated, §1020
chaplains, §1133
compulsory coverage, retirement system, §1005
contributions, reporting, and payment, §1019
court reporters, §1127
coverage agreements, §1000
coverage groups, §1000
divided coverage, retirement system, §1008, §1015
effectuation of Federal-State coverage agreements, §1017
employees covered by a State or local retirement system, §1010
employees transferred from one retirement system to another, §1015
employees whose positions are not covered by a retirement system, §1010
fee-compensated positions, §1009, §1125
governmental functions, §1003
hospital, employee coverage, §1002
ineligibles, §1015
interns, hospital, §923
optional coverage, retirement systems, §1015
optional exclusions, §1008
pension offset, §1836
police officers' and firefighters' positions under a retirement system, §1012, §1013
police officers/firefighters retirement systems, §1007
proprietary and governmental functions, §1003
public office holders, §1126
public transportation system, §1007
referendum, retirement system, §1010, §1012, §1015, §1016
retirement system coverage group, §1006
retirement systems defined, §1011
retroactive coverage, §1018
second chance coverage, §1015
termination of agreement by State prohibited, §1020
confined in a jail, prison, or other penal institution, §344
full-time student defined, §344
nonattendance up to 4 months' duration, §345
paid by employer to attend an educational institution, §344
period of absence, §345
proof of full-time attendance, §1715
reentitlement, §341
District of Columbia work, §941
domestic service, §919, §920, §921, §922
foreign exchange students, visitors and their families, §939
local college club, §919, §920
nonprofit auxiliary organization of school, §921
nurses in training, §922
work-study programs, §946
ability to perform, §617, §618, §620, §621
continuing disability reviews, §622
defined, §603
earnings amount during period of disability, §620
effect on disabled worker's benefits, §505, §617, §618, §620, §621
evaluation of disability, §608, §609
exceptions to effect of substantial gainful activity, §617
medically determinable physical or mental impairment(s), §507
self-employment income, §621
special cash benefits, SSI, §2178
Subversive activities conviction:
additional penalty imposed, §1839
benefit forfeiture, §1837
dependents' benefits, effect on, §1839
lump-sum death payment, §1839
military wage credits not payable, §959
pardon of convicted person, §1840
Supplemental Security Income (SSI):
Appeals Council review, §2194
COLA coordination, §2183
Federal benefit rates, §2113, §2147
Federal program administered by SSA, §126, §2100, §2101
Food stamp eligibility, §2108
Fugitive felons, §2119
Medicaid application, §2107
Medicaid, eligibility, §2107, §2179
Plan to Achieve Self-Support (PASS), §2177
State supplementary payments, §2106, §2181
Substantial Gainful Activity (SGA), §2178
Supplemental Nutrition Assistance Program (SNAP) eligibility, §2108
administration and funding, §2100, §2101
administration fees, §2106
administration of program, §121
administrative actions, §2190
affidavit of support, §2170
aged, blind or disabled, §2112
agents, §2146
alien, §2115
appeals process, §2191, §2192, §2193, §2194, §2195, §2196
application, where to file, §1505, §1507, §1513
areas of operation, §2103
basic principles, §2102
benefits financed from general funds, §136, §2105
benefits paid at different rates, §2180
blind, disabled, 12-month duration requirement, §602
blind/disabled work incentives, §2173
burial funds, §2161
burial spaces, resource exclusion, §2160
categories of eligibility, §2112
change in circumstances affecting eligibility, §2126
check receipt, §123
child under age 18, application, §607
child under age 18, disabled, §517
child under age 18, subject to deeming, §2169
citizenship status, §2115
civil action in a Federal district court, §2195
claimants residing abroad, §115
computation of payments, §2182
conditional payments, §2164
continuing eligibility, §2125
conversions, Federal/State matching grant programs, §2109
converted recipient, §2172
countable income, §2131, §2132
countable resources, §2153, §2154, §2155
day of the month benefits are payable, §2104
deeming of income and resources, §2167, §2168, §2169, §2170, §2171
definitions, §2110
determinations, appeals and reopenings, §2189, §2190, §2191, §2192, §2193, §2194, §2195, §2196, §2197
determinations, reopened or revised, §2197
direct payments, §2187
disability determinations, §600
disability reviews, §622
disabled, §500
disaster assistance excluded from income, §2138
disaster assistance excluded from resources, §2162
disaster, defined, §2138
disposal of resources at less than fair market value, §2165
earned income, §2133
eligibility, §2111, §2112, §2113, §2114, §2115, §2116, §2117, §2119, §2120, §2121, §2122, §2123, §2124, §2125
eligibility based on need, §2113
eligibility requirements, §126, §2114
eligibility, absent from the U.S., §2116
eligible couple, §2110, §2122, §2123
eligible individual, §2110
eligible spouse, §2110
emergency advance payments (EAP), §2187
essential person, §2110, §2172
evaluation of disability, §608
excluded resources, §2151, §2156, §2157, §2158, §2159, §2160, §2161, §2162, §2163
exclusions, earned income, §2135
exclusions, unearned income, §2137
filing extension, reconsideration, §2196
filing requirements, §2117
hearing request, §2193
home energy or support and maintenance, §2139
how resources are counted, §2154
immediate payments, §2187
impairment related work expenses, §2175
impairments, 12-month duration, §602
impede effective or efficient administration, recovery of overpayment, §1914, §1920
in-kind income, §2140
in-kind income defined, §2129
in-kind support and maintenance, §2141
income and resource limits for eligible couples, §2123
income, effect, §2128, §2129, §2130, §2131, §2132, §2133, §2134, §2135, §2136, §2137, §2138, §2139, §2140, §2141, §2142, §2143, §2144, §2145, §2146, §2147
ineligible spouse, §2110
initial determinations, §2189
institutionalization affects, §2121
institutionalized resident, SSI, §2121
interim assistance reimbursement, §2186
life insurance, §2159
liquid and nonliquid resources, §2150, §2154
marriage, eligible couple, §2122
matching grant programs, §2109
medical evidence of disability, §614
month of payment, §2104
one-third reduction rule, value on in-kind support and maintenance, §2142, §2143, §2144, §2145, §2146, §2147
other benefit effects, §2117
overpayment, adjustment, §1909, §1910
overpayment, liability, §1906
overpayment, waiver, §1914
ownership of resources, §2152
payment amount, §2180
penalties for fraud, §2127
persons outside the U.S., §2116
presumed maximum value rule, §2142, §2143, §2144, §2145, §2146, §2147
presumptive blindness/disability payments, §2188
principles of program, §2102
probation and parole violators, §2120
program of last resort, §2117
program operation, §2103
proration of benefits, §2184
purpose of program, §2102
qualifies under more than one of the three eligibility categories, §2124
rate of withholding, §1910
real property as resources, §2163
recipient reporting requirements, §2126
reconsideration, §2192
redeterminations, periodic, §2125
reduced, living in household of another, §2143, §2144
reduction rule value, §2147
referral to State VR agencies, §518
reopening determinations, §2197
reopening determinations, "at any time", rule, §2016
repayment liability, §1906
reporting responsibilities, §106
residents of public institutions, §2121
resource exclusions, §2156, §2157, §2158, §2159, §2160, §2161, §2162, §2163
resource limitations, §2164, §2165, §2166
resources, §2148, §2149, §2150, §2151, §2152, §2153, §2154, §2155, §2156, §2157, §2158, §2159, §2160, §2161, §2162, §2163, §2164, §2165, §2166
resources defined, §2149
retrospective monthly accounting, §2183
role of income, §2128
services and resources not counted as income, §2130
special cash benefits, substantial gainful activity, §2178
special provisions for converted recipients, §2172
sponsor, §2110
statutory resource limits, §2166
temporary absences and in-kind support and maintenance, §2145
timely reports, penalty reduction, §2126
unpaid amount due a deceased person, persons entitled to the underpayment, §1902
valuation of in-kind support and maintenance, §2142
windfall offset, §2185
without fault situations, overpayment, §1915, §1916
work expenses of the blind, §2176
work incentives, §2173
10-year marriage requirement, §119, §403
defined, §403
disabled widow(er)'s benefits, §513
entitlement requirements, §403
lump-sum death payment, application, §433
lump-sum death payment, not living in the same household, §431
mother's or father's benefits, entitlement, §416
mother's or father's benefits, remarriage, §417
remarriage, §406
termination of benefits, §409, §420
widow(er)'s benefits, remarriage, §406
Survivor's insurance benefits:
9-month duration of marriage, exception, §404
administration of program, §125
applicable law, defined, §402
application, §1502
auxiliaries or survivors of deported worker, §1842
benefit rates, §400
child's, §410, §411, §412, §413, §414
felonious and intentional homicide, §1722
financing the program, §136
insured status requirements, §211
legal representatives, §1903
lump-sum death payment, §428, §429, §430, §431, §432, §433, §1842
mother's or father's benefits, §416, §417
overpayment adjustment, §1908, §1909
overpayment liability, §1905, §1906
parent's benefits, §421, §422, §423, §424, §425, §426, §427
payable to survivors, §304, §400
stepchildren qualifying, §331
support requirements, §423, §424
underpayments, entitlement, §1902
wages paid in a year after worker's death, §1334
widow(er)'s, §401, §402, §403, §404, §405, §406, §407, §408, §409