If the additional penalty is imposed and you make a claim for monthly Social Security benefits, the following earnings creditable to any Social Security record on which you have claimed benefits are ignored:
All wages paid:
For convictions prior to 1978-All wages paid in or before the calendar quarter in which you were convicted; or
For convictions after 1977-All wages paid in or before the calendar year in which you were convicted; and
All net earnings from self-employment derived in or before the taxable year in which you were convicted.