C

[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] 

Cafeteria plan, not included as wages, §1341

Calendar quarter defined, §212

Calendar quarters not counted as quarters of coverage, §213

Capital gains or losses, §1211

Cash or vendor payments, SSI, §2186

Cash-pay test:

agricultural labor, §214, §901, §902, §924

domestic service in private home or farm, §915, §916

employee does not meet test, §1406

general, §1303

homeworkers, §830

nonbusiness work, §924

nonprofit organization, §1304

tips, §1329

Categories of payees, factors in selection, §1607

Ceremonial marriage, proof, §1716

Certificate of election, reduced husband's/wife's benefits, §321

Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer's Social Security Taxes Form 8274, §1128

Change of address, reporting for mailing checks, §124

Change of name on Social Security records, §101

Chaplains, coverage, §1133

Checks:

assignment or transfer prohibited, §129

change of address, §123

child payments, §132

direct deposit, §122

disbursement for children, §132

endorsement, §124

expedited payments, §130

husband/wife payments, §131

issuer, §120

lost or stolen, §123

mailing, §123

non-receipt, §123

overpayment, refund of benefits, §135

received outside the U.S., §123

reporting address changes, §123

return of, §134

separate payments, child, §132

signature by mark, §124, §1511

time limits for cashing, §124

Child, §323:

See Also Adopted child

See Also Child-in-care

See Also Dependency of child

See Also Grandchild or stepgrandchild

See Also Illegitimate child

See Also Legitimacy of child

See Also Step-child

court order of support, §1711

decree of paternity, §1710, §1712

deemed, §328

deemed stepchild, §332

defined, §324, §411

dependency, §333, §334, §335, §336, §337

dependent grandchild, §325

employed by parent, §926

legally adopted, defined, §329

legitimacy, §326, §327, §411

legitimation or acknowledgment, §327

separation from parent, child-in-care, §315, §316, §317, §318, §319

step-relationship, §331, §332, §333, §334, §335, §336, §337

Child's insurance benefits:

amount, §412

automatic entitlement, more than one earnings record, §736

benefit rate, §338, §412

child-in-care, §312

dependency requirements for child beneficiaries, §333, §334, §335, §336, §337

disabled child, §338

educational institutional, defined, §343

entitlement on more than one earnings record, §735, §736, §737

entitlement requirements, §323, §324, §325, §326, §327, §328, §410, §516

full-time student, §344

grand-child, §325, §336, §411

grand-parent/step grand-parent, §336

listing of insured status requirements for Social Security benefits, §211

lump-sum benefits, §432

nonpayment or partial payment situation, §339, §413

parent-child relationship, §411, §1707, §1708, §1709, §1710, §1711, §1712, §1713, §1714

reentitlement, §341

representative payee, beneficiary under age 18, §1602, §1608

school attendance, proof, §1715

SSDI entitlement, §518

SSI disability entitlement, §517

step-child/step-parent, §331, §332

student beneficiary, §342, §344

terminating events, §340, §341, §342, §414

Child-in-care:

child at school, §318

defined, §312

disabled child age 18 or over, §1829

employment of parent, reason for separation, §317

evidence to establish, §1723

failure to report child no longer "in care", penalty deductions, §1831

father's or mother's benefits as a surviving divorced spouse, §416

illness or disability, reason for separation, §319

parental responsibility, §313

personal services, §314

requirements not met, §315

spouse's benefits, §320, §321

temporary separation, §315, §316, §317, §318, §319

Childhood disability benefits:

beginning of trial work period, §521

child-in-care, §314, §315, §316, §317, §318, §319

disability determination, §600

entitlement requirements, §516, §517, §518

identifying sources of medical evidence on application, §614

impairments, §607

protection under worker, §500

reentitlement, §341

terminating events, §340, §414

trial work period, §519

Christian Science practitioners, self-employment, §1130

Church employee exclusions, §1136

Citizen outside U.S. performing services in exercise of ministry, §1246

Citizenship, evidence, §1725

City or traveling salespersons, full-time, §829

Civil action in a Federal District Court, SSI, §2195

Civil suit recovery, §1912

Civilian employee, U.S. Government, §940

Claimant residing abroad, §114

Claims:

copying rights, §530

denied, §530

evidence to support, §104

processing, §105

reporting events, §106

Coast and Geodetic Survey, commissioned officers, §958

Collection of monthly premiums for medical benefits, §138

College club, domestic service by student, §919

College or university student employment, §921

College, educational institution, §343

Commercial or business properties, rental income, §1216

Commission-driver, status as employee, §827

Commissioned employees, §827

Commissioned officers, §949

Commissions, as wages, §1309

Common-law marriage, §307

Common-law test:

agent-drivers or commission-drivers, §827

defined, §802

factors of control, §803, §804, §805, §806, §807, §808, §809, §810, §811, §812, §813, §814, §815, §816, §817, §818, §819, §820, §821, §822, §823

farm crew workers and leaders, §831

fishing boat crews, §936, §1134

homeworkers, §830

identity of employer, §801

life insurance salespersons, §828

requirements for special occupations, §826

traveling or city salespersons, full-time, §829

weights and factors, §803, §804, §805, §806, §807, §808, §809, §810, §811, §812, §813, §814, §815, §816, §817, §818, §819, §820, §821, §822, §823

Community programs, referral to, §118

Community service programs for older Americans, §945

Compensation by fees, §1015

Compromise settlement of overpayment, §1911

Compulsory coverage rule, retirement system coverage group, §1005

Computation of benefits:

automatic recomputation, §722

base years, §705

computation years defined, §703

computing AME/AIME, §701, §712

consolidated methods, §712

cost-of-living increases, §719

delayed retirement credit, §720

disability period excluded, §711

elapsed years under usual formula, §704

elimination of minimum PIA, §716

family maximum, §731, §732, §737

formula, §701, §702

maximum earnings creditable in calendar year, §714

maximum monthly benefits payable on one earnings record, §730, §731, §732

minimum benefit, elimination, §716

payment rates, SSI, §2182

Primary Insurance Amount (PIA), §700, §706, §710

primary insurance benefit converted to PIA, §710

recomputation of PIA, §721, §722

reduction effect, §723, §724, §725, §726, §727, §728, §729

requirements for use of simplified old-start formula, §708

retrospective monthly accounting, SSI, §2183

rounding rates, §738

savings clauses, §731

self-employment income, allocation in taxable year, §715

simplified old-start formula, §707, §708, §709, §710

simultaneous entitlement, more than one benefit, §733, §734, §735, §736, §737

special minimum PIA, §717

total earnings, §713

windfall elimination provision (WEP), modified benefit formula, §718

Computation of farm income, optional methods, §1233

Computation years defined, §703

Concealment or failure to report event affecting benefits, criminal prosecutions and penalties, §143

Confidentiality of evidence, §1701

Confinement-related impairment, §507

Conservation of farm, agricultural labor, §909

Constructive payment, wages, §1302

Consultative examinations, disability, §616

Continuing disability reviews, §622

Control, conduct, and maintenance of an organization, §935

Conversion of recipients from prior State programs, SSI, §2109

Converting excess resources to liquid resources, SSI, §2164

Coordination of U.S. and foreign country social security systems, §216

Corporation:

defined, §825

employment, §925

family employment, §928

foreign affiliates, §963, §964, §965, §966

officers and directors as employees, §824

Corrected Income and Tax Amounts, Form W-2c, §1409

Correctional institution, §344

Cost-of-Living Adjustment (COLA):

affect on benefits, §719

automatic increases, table, §143

retrospective monthly accounting, §2183

SSI coordination, §2183

Costs of production, material participation, §1225

Cotton ginning, §911

Countable income, exclusions, SSI, §2130

Countable income, SSI, §2131

Countable resources, SSI, §2153

Countries listed under alien nonpayment provisions, §1848

Court decree of paternity, parent-child relationship, §1710

Court order for support, parent-child relationship, §1711

Court reporters, Federal and State, §1127

Court review on Appeals Council action in a case, §2014

Court-allowed fee for representing claimant, §2018

Coverage and exceptions:

agricultural labor, §901, §902, §903, §904, §905, §906, §907, §908, §909, §910, §911, §912, §913, §914

American employee, defined, §962

American Samoa, work coverage, §966

civilian Federal employee, §940

community service programs for older Americans, §945

District of Columbia employees, §941

domestic services in private home of employer, §915, §916, §917, §918, §919

employee status, §800

family employment, §926, §927, §928

fishing boat crews, §1134

foreign affiliates, §964, §965

foreign affiliates of domestic corporations, §963, §964, §965, §966

foreign government and international organization employees, §937

foreign students, exchange visitors, and international cultural exchange visitors, §939

Guam, work coverage, §966

included-excluded rule, §968, §969

interns, hospital, §923

Japanese internees during WWII, §1336

limited partners, §1102

local college club, defined, §920

military service after 1956, §1305

military service, special wage credits, §210

ministers and members of religious orders, §932, §933, §934, §935

newspaper deliverers, §929

newspaper or magazine vendors, §930

non-business work, §924

nonprofit religious, charitable, educational, etc. institutions, §931

nonresident aliens temporarily admitted to U.S., §939

occupations not covered, §108

Peace Corps volunteers, §943

personal services, §1102

Railroad Retirement Act (RRA), §967

self-employed persons and effective dates, §1100

student nurses, §922

students, §919, §920

U.S. citizens working within the U.S. as employees of foreign governments, §938

uniformed service of the U.S., §948, §949, §950, §951, §952, §953, §954, §955, §956, §957, §958, §959, §960

Visa holder, exclusion categories, §939

Volunteers in Service to America (VISTA), §947

work not in course of employer's trade or business, §924, §925

work outside the U.S., §961, §962, §963, §964, §965, §966

work performed under Immigration and Nationality Act, §939

Crew leaders (farm), §831

Criminal prosecutions for fraud, §143

Crude gum production, agricultural labor, §910

Cultivating, raising or harvesting any agricultural or horticultural commodity, §904

Cultivation of soil, raising or harvesting of commodities, §906

Currently insured status, §206