C

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, §729

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 (see also Adopted child, Child-in-care, Dependency of child, Grandchild, Illegitimate child, Legitimacy of child, and Step-child):

• court order of support, §1711
• decree of paternity, §1710, §1712
• deemed, §328
• deemed stepchild, §332
• defined, §324, §411
• dependency, §§333-337
• 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, §§315-319
• step-relationship, §§331-337

Childhood disability benefits:

• beginning of trial work period, §521
• child-in-care, §§314-319
• disability determination, §600
• entitlement requirements, §§516-518
• identifying sources of medical evidence on application, §614
• impairments, §607
• protection under worker, §500
• reentitlement, §341
• terminating events, §340, §414
• trial work period, §519

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, §§315-319

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, §§333-337
• disabled child, §338
• educational institutional, defined, §343
• entitlement on more than one earnings record, §§735-737
• entitlement requirements, §§323-328, §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, §§1707-1714
• 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, §§340-342, §414

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, §123

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, educational institution, §343

College or university student employment, §921

Commercial or business properties, rental income, §1216

Commission-driver, status as employee, §827

Commissioned employees, §827, §§1309-1310

Commissioned officers, §949

Commissions, as wages, §1309

Common-law marriage, §307, §1717

Common-law test:

• agent-drivers or commission-drivers, §827
• defined, §802
• factors of control, §§803-823
• 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, §§803-823

Community programs, referral to, §118

Community service programs for older Americans, §945

Compensation by fees, §1015

Compromise settlement of overpayment, §1911, §2190

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
• minimum benefit, elimination, §716
• maximum earnings creditable in calendar year, §714
• maximum monthly benefits payable on one earnings record, §§730-732
• 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, §§723-729
• 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, §§707-710
• simultaneous entitlement, more than one benefit, §§733-737
• special minimum PIA, §717
• total earnings, §713
• windfall elimination provision (WEP), modified benefit formula, §718

Computation of farm income, optional methods, §§1233-1244

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, §§963-966
• officers and directors as employees, §824

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

Correctional institution, §344, §1850

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, §§1225-1226

Cotton ginning, §911

Countable income, exclusions, SSI, §2130

Countable income, SSI, §§2131-2132

Countable resources, SSI, §§2153-2155

Countries listed under alien nonpayment provisions, §1848

Court-allowed fee for representing claimant, §2018

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

Coverage and exceptions:

• agricultural labor, §§901-914
• 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, §§915-919
• employee status, §800
• family employment, §§926-928
• fishing boat crews, §1134
• foreign affiliates, §§964-965
• foreign government and international organization employees, §937
• foreign students, exchange visitors, and international cultural exchange visitors, §939
• foreign affiliates of domestic corporations, §§963-966
• 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, special wage credits, §210
• military service after 1956, §1305
• ministers and members of religious orders, §§932-935
• 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
• uniformed service of the U.S., §§948-960
• U.S. citizens working within the U.S. as employees of foreign governments, §938
• 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., §§961-966
• 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