Excerpted from "Social Security Handbook". See the up-to-date, official Social Security Handbook at ssa.gov.

C

Cafeteria plan, not included as wages, §1341

Calendar quarter defined, §212

Calendar quarters not counted as quarters of coverage, §213

Capital gains or losses, §1211

Cash or vendor payments, SSI, §2186

Cash-pay test:

agricultural labor, §214, §§901-902, §924
domestic service in private home or farm, §§915-916
employee does not meet test, §1406
general, §1303
homeworkers, §830
nonbusiness work, §924
nonprofit organization, §1304
tips, §1329

Categories of payees, factors in selection, §1607

Ceremonial marriage, proof, §1716

Certificate of election, reduced husband's/wife's benefits, §321, §729

Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer's Social Security Taxes Form 8274, §1128

Change of address, reporting for mailing checks, §124

Change of name on Social Security records, §101

Chaplains, coverage, §1133

Checks:

assignment or transfer prohibited, §129
change of address, §123
child payments, §132
direct deposit, §122
disbursement for children, §132
endorsement, §124
expedited payments, §130
husband/wife payments, §131
issuer, §120
lost or stolen, §123
mailing, §123
non-receipt, §123
overpayment, refund of benefits, §135
received outside the U.S., §123
reporting address changes, §123
return of, §134
separate payments, child, §132
signature by mark, §124, §1511
time limits for cashing, §124

Child (see also Adopted child, Child-in-care, Dependency of child, Grandchild, Illegitimate child, Legitimacy of child, and Step-child):

court order of support, §1711
decree of paternity, §1710, §1712
deemed, §328
deemed stepchild, §332
defined, §324, §411
dependency, §§333-337
dependent grandchild, §325
employed by parent, §926
legally adopted, defined, §329
legitimacy, §§326-327, §411
legitimation or acknowledgment, §327
separation from parent, child-in-care, §§315-319
step-relationship, §§331-337

Childhood disability benefits:

beginning of trial work period, §521
child-in-care, §§314-319
disability determination, §600
entitlement requirements, §§516-518
identifying sources of medical evidence on application, §614
impairments, §607
protection under worker, §500
reentitlement, §341
terminating events, §340, §414
trial work period, §519

Child-in-care:

child at school, §318
defined, §312
disabled child age 18 or over, §1829
employment of parent, reason for separation, §317
evidence to establish, §1723
failure to report child no longer "in care", penalty deductions, §1831
father's or mother's benefits as a surviving divorced spouse, §416
illness or disability, reason for separation, §319
parental responsibility, §313
personal services, §314
requirements not met, §315
spouse's benefits, §§320-321
temporary separation, §§315-319

Child's insurance benefits:

amount, §412
automatic entitlement, more than one earnings record, §736
benefit rate, §338, §412
child-in-care, §312
dependency requirements for child beneficiaries, §§333-337
disabled child, §338
educational institutional, defined, §343
entitlement on more than one earnings record, §§735-737
entitlement requirements, §§323-328, §410, §516
full-time student, §344
grand-child, §325, §336, §411
grand-parent/step grand-parent, §336
listing of insured status requirements for Social Security benefits, §211
lump-sum benefits, §432
nonpayment or partial payment situation, §339, §413
parent-child relationship, §411, §§1707-1714
reentitlement, §341
representative payee, beneficiary under age 18, §1602, §1608
school attendance, proof, §1715
SSDI entitlement, §518
SSI disability entitlement, §517
step-child/step-parent, §§331-332
student beneficiary, §342, §344
terminating events, §§340-342, §414

Christian Science practitioners, self-employment, §1130

Church employee exclusions, §1136

Citizen outside U.S. performing services in exercise of ministry, §1246

Citizenship, evidence, §1725

City or traveling salespersons, full-time, §829

Civil action in a Federal District Court, SSI, §2195

Civil suit recovery, §1912

Civilian employee, U.S. Government, §940

Claimant residing abroad, §114, §123

Claims:

copying rights, §530
denied, §530
evidence to support, §104
processing, §105
reporting events, §106

Coast and Geodetic Survey, commissioned officers, §958

Collection of monthly premiums for medical benefits, §138

College club, domestic service by student, §919

College, educational institution, §343

College or university student employment, §921

Commercial or business properties, rental income, §1216

Commission-driver, status as employee, §827

Commissioned employees, §827, §§1309-1310

Commissioned officers, §949

Commissions, as wages, §1309

Common-law marriage, §307, §1717

Common-law test:

agent-drivers or commission-drivers, §827
defined, §802
factors of control, §§803-823
farm crew workers and leaders, §831
fishing boat crews, §936, §1134
homeworkers, §830
identity of employer, §801
life insurance salespersons, §828
requirements for special occupations, §826
traveling or city salespersons, full-time, §829
weights and factors, §§803-823

Community programs, referral to, §118

Community service programs for older Americans, §945

Compensation by fees, §1015

Compromise settlement of overpayment, §1911, §2190

Compulsory coverage rule, retirement system coverage group, §1005

Computation of benefits:

automatic recomputation, §722
base years, §705
computation years defined, §703
computing AME/AIME, §701, §712
consolidated methods, §712
cost-of-living increases, §719
delayed retirement credit, §720
disability period excluded, §711
elapsed years under usual formula, §704
elimination of minimum PIA, §716
family maximum, §§731-732, §737
formula, §§701-702
minimum benefit, elimination, §716
maximum earnings creditable in calendar year, §714
maximum monthly benefits payable on one earnings record, §§730-732
payment rates, SSI, §2182
Primary Insurance Amount (PIA), §700, §706, §710
primary insurance benefit converted to PIA, §710
recomputation of PIA, §§721-722
reduction effect, §§723-729
requirements for use of simplified old-start formula, §708
retrospective monthly accounting, SSI, §2183
rounding rates, §738
savings clauses, §731
self-employment income, allocation in taxable year, §715
simplified old-start formula, §§707-710
simultaneous entitlement, more than one benefit, §§733-737
special minimum PIA, §717
total earnings, §713
windfall elimination provision (WEP), modified benefit formula, §718

Computation of farm income, optional methods, §§1233-1244

Computation years defined, §703

Concealment or failure to report event affecting benefits, criminal prosecutions and penalties, §143

Confidentiality of evidence, §1701

Confinement-related impairment, §507

Conservation of farm, agricultural labor, §909

Constructive payment, wages, §1302

Consultative examinations, disability, §616

Continuing disability reviews, §622

Control, conduct, and maintenance of an organization, §935

Conversion of recipients from prior State programs, SSI, §2109

Converting excess resources to liquid resources, SSI, §2164

Coordination of U.S. and foreign country social security systems, §216

Corporation:

defined, §825
employment, §925
family employment, §928
foreign affiliates, §§963-966
officers and directors as employees, §824

Corrected Income and Tax Amounts, Form W-2c, §1409

Correctional institution, §344, §1850

Cost-of-Living Adjustment (COLA):

affect on benefits, §719
automatic increases, table, §143
retrospective monthly accounting, §2183
SSI coordination, §2183

Costs of production, material participation, §§1225-1226

Cotton ginning, §911

Countable income, exclusions, SSI, §2130

Countable income, SSI, §§2131-2132

Countable resources, SSI, §§2153-2155

Countries listed under alien nonpayment provisions, §1848

Court-allowed fee for representing claimant, §2018

Court decree of paternity, parent-child relationship, §1710

Court order for support, parent-child relationship, §1711

Court reporters, Federal and State, §1127

Court review on Appeals Council action in a case, §2014

Coverage and exceptions:

agricultural labor, §§901-914
American employee, defined, §962
American Samoa, work coverage, §966
civilian Federal employee, §940
community service programs for older Americans, §945
District of Columbia employees, §941
domestic services in private home of employer, §§915-919
employee status, §800
family employment, §§926-928
fishing boat crews, §1134
foreign affiliates, §§964-965
foreign government and international organization employees, §937
foreign students, exchange visitors, and international cultural exchange visitors, §939
foreign affiliates of domestic corporations, §§963-966
Guam, work coverage, §966
included-excluded rule, §§968-969
interns, hospital, §923
Japanese internees during WWII, §1336
limited partners, §1102
local college club, defined, §920
military service, special wage credits, §210
military service after 1956, §1305
ministers and members of religious orders, §§932-935
newspaper deliverers, §929
newspaper or magazine vendors, §930
non-business work, §924
nonprofit religious, charitable, educational, etc. institutions, §931
nonresident aliens temporarily admitted to U.S., §939
occupations not covered, §108
Peace Corps volunteers, §943
personal services, §1102
Railroad Retirement Act (RRA), §967
self-employed persons and effective dates, §1100
student nurses, §922
students, §§919-920
uniformed service of the U.S., §§948-960
U.S. citizens working within the U.S. as employees of foreign governments, §938
Visa holder, exclusion categories, §939
Volunteers in Service to America (VISTA), §947
work not in course of employer's trade or business, §§924-925
work outside the U.S., §§961-966
work performed under Immigration and Nationality Act, §939