---
kind: "section"
citation: "20 C.F.R. § 404.1247"
title: "20"
number: "404.1247"
heading: "When to report wages—for wages paid prior to 1987."
url: "https://uscodex.org/cfr/20/404.1247"
---

# §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)](/cfr/20/404.1042.md?p=b) regarding constructive payment of wages).


## Notes

### Amendments

[53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]

### Authority

Authority: Secs. 205, 210, 218, and 702(a)(5) of the Social Security Act (42 U.S.C. 405, 410, 418, and 902(a)(5)); sec. 12110, Pub. L. 99-272, 100 Stat. 287 (42 U.S.C. 418 note); sec. 9002, Pub. L. 99-509, 100 Stat. 1970.

### Source

Source: 53 FR 32976, Aug. 29, 1988, unless otherwise noted.

### Amendments

[53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]