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In applying the cash-pay test, payments are credited as wages for Social Security purposes at the time your wages were paid. Therefore, if you were paid $150 in 1980 for agricultural labor, the entire $150 is counted as wages for 1980, even though part or all of the work may have been done in 1979.
Last Revised: March, 2001
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Last reviewed or modified Monday Jan 14, 2008 |