20 CFR § 404.146 - When a calendar quarter cannot be a quarter of coverage.

---
identifier: "/us/cfr/t20/s404.146"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 404.146 - When a calendar quarter cannot be a quarter of coverage."
title_number: 20
title_name: "Employees' Benefits"
section_number: "404.146"
section_name: "When a calendar quarter cannot be a quarter of coverage."
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "404"
part_name: "FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950-  )"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
cfr_part: "404"
---


# 404.146 When a calendar quarter cannot be a quarter of coverage.

This section applies when we credit you with quarters of coverage (QCs) under § 404.141 for calendar years before 1978 and under § 404.143 for calendar years after 1977. We cannot credit you with a QC for—

(a) A calendar quarter that has not begun;

(b) A calendar quarter that begins after the quarter of your death;

(c) A calendar quarter that has already been counted as a QC; or

(d) A calendar quarter that is included in a period of disability established for you, unless—

(1) The quarter is the first or the last quarter of this period; or

(2) The period of disability is not taken into consideration (see § 404.320(a)).