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Pamphlets and instructions:
- employer's tax guides, §1413
- self-employment tax guides, §1200, §1418
- Social Security office facilities, §117
Parent-child relationship:
- birth or baptismal records, §1707
- child defined, SS purpose, §411
- child-in-care, defined, §312
- court decree as proof, §1710
- court order for support, §1711
- deemed stepchild of worker, §332
- dependency of child, §§333-337
- domestic services by parents, §§926-927
- evidence required, §§1707-1714
- family employment, types, §926
- in-care requirements, not met, §315
- legitimacy of child, §§326-327
- paternity decree and support order, §§1710-1712
- parental control, defined, §313
- parental control/responsibility, §313
- personal services, defined, §314
- proof, §1707
- separation from child, §§316-319
- stepchild, §§331-332
- stepchild/stepparent, written acknowledgement, §1709
Parent defined, §422
Parental control and responsibility, child-in-care, §§312-319
Parent's insurance benefits (See also Father's insurance benefits, Mother's insurance benefits):
- amount, §418, §425
- benefit rate, §418, §425
- entitlement requirements, §421
- in-care requirements, not met, §315
- multiple benefit entitlement, §733
- non-payment situations, §419, §426
- parent defined, §422
- remarriage effect, §417
- separation from child, §§316-319
- support requirements, §§423-424
- terminating events, §420, §427
- widower's entitlement, §415
Parking lot rentals, §1219
Partial adjustment, overpayment of benefits, §1909
Partial withholding of benefits due to overpayment, §§1910-1912
Partnerships:
- association taxable as corporation, §1112
- corporations, §825
- death of partner, effect on taxable year, §1204
- defined, §1107
- determining factors, §1108
- distributive share of net income (or loss), §1200, §1204, §1736
- evidence, §1110
- family, §1109
- family employment exclusion not applicable, §928
- farm, §1234
- joint ventures, §§1107-1108, §1121
- Partnership Return of Income, Form 1065, §1417, §1421, §1736
- retirement payments, exclusions, §1203
- silent partners, coverage, §1102
- stock dividends and interest on bonds as income, §1210
- transfer of capital interest, family, §1111
Past debts of beneficiaries, §1619
Paternity evidence, parent-child relationship, §§1710-1712
Pay envelopes, vouchers, and unsigned wage statements as evidence, §1728
Pay period defined (included-excluded rule), §§968-969
Payment dates, §121
Payments-in-kind, cash-pay test, §§1303-1304
Payments or items received, not income, SSI, §2113
Payments and government pensions, §348
Peace Corps volunteers, §943
Penal institution, student beneficiary, §344
Penalties for fraud, false statements, misrepresentation, SSI, §2127
Penalty deductions:
- child no longer in care, §1831
- failure to file timely annual report, §§1820-1821
- foreign work reports, failure to file, §1828
- unreported tip income, §1408
Pension, governmental, §1836
Pensions and retirement pay, §1317
Period of absence from U.S., alien outside the U.S., §1844
Period of coverage that a worker completed under the social security system of a foreign country, §216
Period of disability:
- application, §509
- computation of benefits, exclusions, §711
- continuing reviews, §622
- date of entitlement, §510
- defined, §508
- earnings, §§620-621
- evaluation of disability, §§608-609
- filing requirements, §1502
- medical evidence, §§606-607
- military service before 1957, §210
- performance of work, §618
- protection types, under SS, §500
- quarters of coverage, military service, §210
- special insured status requirements, §208
- substantial gainful activity, §618
- termination of disability, §511
- trial work period, §522
Periodic inspection, material participation, §1228
Periodic workers' compensation payments, §1835
Personal Earnings and Benefit Estimate Statement, Form SSA-7005, §1419
Personal records of worker as evidence, §1733
Personal services, child-in-care, defined, §314
Personal services not required, trade or business, §1102
Physical or mental impairments, §507, §601, §615
Physicians' signed statement of disability, §615
Plan or system (wages):
- annuity or bond purchase plans, §1316
- cafeteria plan, defined, §1341
- Federal thrift savings fund, §1315
- nonqualified deferred compensation plans, §1318
- pensions and retirement pay, §1317
- profit-sharing plan, §1313
- relation to wages explained, §1311
- sick and accident disability pay, §1312
- trust fund, payments under or to, §1314
Plan to Achieve Self-Support (PASS), SSI, §2177
Political subdivision defined, §1003
Postal service contract workers, §1117
Power of attorney, representative payee, §§1609-1610
Prehearing or posthearing conferences, §2010
Premiums (medical insurance benefits):
Presumed maximum value rule (PMV), §2144, §2147
Presumption of death, unexplained absence, §1721
Presumptive blindness/disability payments, SSI, §2188
Primary insurance amount (PIA):
- 1990 old-start method, §712
- average monthly earnings, §701
- basic figure, §700
- child's benefit rate, §338
- computation formula, §702
- cost-of-living increase, §719
- defined, §700
- determination, §706
- disabled worker's benefit rate, §503
- figuring PIA under 1990 consolidated methods, §712
- first eligibility, §700, §706
- minimum SS benefit, elimination, §716
- mother's or father's benefit rate, §418
- old-start formula yields, §706
- parent's benefit rate, §425
- primary insurance benefit computation, §710
- principal business activity, defined, §828
- recomputation, §§721-722
- simplified old-start formula, §§707-710
- special minimum, §717
- spouse's benefit rate, §320
- totalization, effect, §216
- widow(er)'s benefit rate, §407
- Windfall Elimination Provision, (WEP), §718
- worker dies before age 62, §700
Privacy Act, disclosure of information, §117
Private home defined, domestic service, §917
Prizes and awards as wages, §1330
Probation and parole violators, SSI, §2120
Processing or packaging of agricultural commodities, §913
Producing a crop or livestock, §1120
Professionals, self-employed, §1100
Profit-sharing plan, §1313
Program service center:
- benefit payments, §110
- functions, §111, §114
- locations, §110
- processing claims, §111
- review and final processing of claims, §105
Programs in foreign countries, international agreements, §970
Programs, Social Security, §100
Proof (see Evidence or proof)
Proper use of benefits by representative payee, §§1616-1622
Property, exclusions, SSI, §2163
Property held for personal use or as investment, §1214
Property necessary for self-support, SSI, §2158
Proprietary functions, State and local employment, §1003
Proration of benefits, SSI, §2184
Public assistance programs (Federal and/or State):
Public Health Service, commissioned officers, §958
Public information, availability, §117
Public institutions, residents, SSI, §2121
Public office holders, self-employment, §1126
Public record of birth, established before age 5, §§1705-1706
Public transportation systems, §1013
Public transportation systems, State and local employment, §1007