20 CFR 404.1247 - When to report wages—for wages paid prior to 1987.

Regulations last checked for updates: May 01, 2025

Title 20 - Employees' Benefits last revised: Mar 17, 2025

View all text of Subpart M [§ 404.1200 - § 404.1299]

§ 404.1247 - When to report wages—for wages paid prior to 1987.

A State shall report wages for the calendar year in which they were actually paid. If the wages were constructively paid in a prior calendar year, the wages shall be reported for the prior year (see § 404.1042(b) regarding constructive payment of wages).

(Approved by the Office of Management and Budget under control number 0960-0425) [53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]

cite as: 20 CFR 404.1247