20 CFR § 404.1247 - When to report wages—for wages paid prior to 1987.
---
identifier: "/us/cfr/t20/s404.1247"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 404.1247 - When to report wages—for wages paid prior to 1987."
title_number: 20
title_name: "Employees' Benefits"
section_number: "404.1247"
section_name: "When to report wages—for wages paid prior to 1987."
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "404"
part_name: "FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
cfr_part: "404"
---
# 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]