P

Pamphlets and instructions:

employer's tax guides, §1413

self-employment tax guides, §1200, §1418

Social Security office facilities, §117

Parent defined, §422

Parent's insurance benefits, §421:

See Also Father's insurance benefits

See Also Mother's insurance benefits

amount, §418, §425

benefit rate, §418, §425

entitlement requirements, §421

in-care requirements, not met, §315

multiple benefit entitlement, §733

non-payment situations, §419, §426

parent defined, §422

remarriage effect, §417

separation from child, §316, §317, §318, §319

support requirements, §423, §424

terminating events, §420, §427

widower's entitlement, §415

Parent-child relationship:

birth or baptismal records, §1707

child defined, SS purpose, §411

child-in-care, defined, §312

court decree as proof, §1710

court order for support, §1711

deemed stepchild of worker, §332

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

domestic services by parents, §926, §927

evidence required, §1707, §1708, §1709, §1710, §1711, §1712, §1713, §1714

family employment, types, §926

in-care requirements, not met, §315

legitimacy of child, §326, §327

parental control, defined, §313

parental control/responsibility, §313

paternity decree and support order, §1710, §1711, §1712

personal services, defined, §314

proof, §1707

separation from child, §316, §317, §318, §319

stepchild, §331, §332

stepchild/stepparent, written acknowledgement, §1709

Parental control and responsibility, child-in-care, §312

Parking lot rentals, §1219

Partial adjustment, overpayment of benefits, §1909

Partial withholding of benefits due to overpayment, §1910

Partnerships:

association taxable as corporation, §1112

corporations, §825

death of partner, effect on taxable year, §1204

defined, §1107

determining factors, §1108

distributive share of net income (or loss), §1200, §1204, §1736

evidence, §1110

family, §1109

family employment exclusion not applicable, §928

farm, §1234

joint ventures, §1107, §1108, §1121

Partnership Return of Income, Form 1065, §1417, §1421, §1736

retirement payments, exclusions, §1203

silent partners, coverage, §1102

stock dividends and interest on bonds as income, §1210

transfer of capital interest, family, §1111

Past debts of beneficiaries, §1619

Paternity evidence, parent-child relationship, §1710

Pay envelopes, vouchers, and unsigned wage statements as evidence, §1728

Pay period defined (included-excluded rule), §968

Payment dates, §121

Payments and government pensions, §348

Payments or items received, not income, SSI, §2113

Payments, SVB, §2612

Payments-in-kind, cash-pay test, §1303

Peace Corps volunteers, §943

Penal institution, student beneficiary, §344

Penal provision, §143

Penalties for fraud, false statements, misrepresentation, SSI, §2127

Penalty deductions:

child no longer in care, §1831

failure to file timely annual report, §1820, §1821

foreign work reports, failure to file, §1828

unreported tip income, §1408

Pension, governmental, §1836

Pensions and retirement pay, §1317

Period of absence from U.S., alien outside the U.S., §1844

Period of coverage that a worker completed under the social security system of a foreign country, §216

Period of disability:

application, §509

computation of benefits, exclusions, §711

continuing reviews, §622

date of entitlement, §510

defined, §508

earnings, §620, §621

evaluation of disability, §608, §609

filing requirements, §1502

medical evidence, §606, §607

military service before 1957, §210

performance of work, §618

protection types, under SS, §500

quarters of coverage, military service, §210

special insured status requirements, §208

substantial gainful activity, §618

termination of disability, §511

trial work period, §522

Periodic inspection, material participation, §1228

Periodic workers' compensation payments, §1835

Personal records of worker as evidence, §1733

Personal services not required, trade or business, §1102

Personal services, child-in-care, defined, §314

Physical or mental impairments, §507

Physicians' signed statement of disability, §615

Plan or system (wages):

annuity or bond purchase plans, §1316

cafeteria plan, defined, §1341

Federal thrift savings fund, §1315

nonqualified deferred compensation plans, §1318

pensions and retirement pay, §1317

profit-sharing plan, §1313

relation to wages explained, §1311

sick and accident disability pay, §1312

trust fund, payments under or to, §1314

Plan to Achieve Self-Support (PASS), SSI, §2177

Political subdivision defined, §1003

Postal service contract workers, §1117

Power of attorney, representative payee, §1609

Prehearing or posthearing conferences, §2010

Premiums (medical insurance benefits):

payment of, §127, §138

Prescription drug funding, §139

Presumed maximum value rule (PMV), §2144

Presumption of death, unexplained absence, §1721

Presumptive blindness/disability payments, SSI, §2188

Primary insurance amount (PIA):

1990 old-start method, §712

average monthly earnings, §701

basic figure, §700

child's benefit rate, §338

computation formula, §702

cost-of-living increase, §719

defined, §700

determination, §706

disabled worker's benefit rate, §503

figuring PIA under 1990 consolidated methods, §712

first eligibility, §700, §706

minimum SS benefit, elimination, §716

mother's or father's benefit rate, §418

old-start formula yields, §706

parent's benefit rate, §425

primary insurance benefit computation, §710

principal business activity, defined, §828

recomputation, §721, §722

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

special minimum, §717

spouse's benefit rate, §320

totalization, effect, §216

widow(er)'s benefit rate, §407

Windfall Elimination Provision, (WEP), §718

worker dies before age 62, §700

Privacy Act, disclosure of information, §117

Private home defined, domestic service, §917

Prizes and awards as wages, §1330

Probation and parole violators, SSI, §2120

Processing or packaging of agricultural commodities, §913

Producing a crop or livestock, §1120

Professionals, self-employed, §1100

Profit-sharing plan, §1313

Program service center:

benefit payments, §110

functions, §111, §114

locations, §110

processing claims, §111

review and final processing of claims, §105

Programs in foreign countries, international agreements, §970

Programs, Social Security, §100

Proof

See Evidence or proof

Proper use of benefits by representative payee, §1616

Property held for personal use or as investment, §1214

Property necessary for self-support, SSI, §2158

Property, exclusions, SSI, §2163

Proprietary functions, State and local employment, §1003

Proration of benefits, SSI, §2184

Public assistance programs (Federal and/or State):

State supplementation of SSI, §2106, §2181

Public Health Service, commissioned officers, §958

Public information, availability, §117

Public institutions, residents, SSI, §2121

Public office holders, self-employment, §1126

Public record of birth, established before age 5, §1705

Public transportation systems, §1013

Public transportation systems, State and local employment, §1007