1. Regulations
  2. title 20
  3. chapter III
  4. part 404
  5. subpart M
  6. subjgrp 166
  7. § 404.1247

View all text of Subjgrp 166 [§ 404.1237 - § 404.1251]

§ 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