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W

Wage Credits

• Post-WWII: 217(e)(1)

• WWII: 217(a)(1)

Wage Exclusion

• Agricultural labor: 209(a)(7)

• Annuity plan: 209(a)(4)

• Benefit under 26 U.S.C. 132: 209(a)(17)

• Bond purchase plan: 209(a)(4)

• Cafeteria plan: 209(a)(4)

• Death payment; plan or system: 209(a)(2)

• Disability

• Pay after 6 months: 209(a)(3)

• Plan or system payment: 209(a)(2)

• Domestic work: 209(a)(6)

• Educational assistance: 209(a)(15)

• Employee pension: 209(a)(4)

• Employer payment of FICA or UC tax for employee: 209(a)(5)

• Employer plan or system: 209(a)(11)

• Fellowship grants: 209(a)(17)

• Governmental deferred compensation plan: 209(a)(4)

• Home worker: 209(a)(8)

• Indians: 209(a)(18)

• Legal services plan payment: 209(a)(14)(B)

• Lodging: 209(a)(16)

• Meals: 209(a)(16)

• Medical Expenses

• Payment after 6 months: 209(a)(3)

• Plan or system: 209(a)(2)

• Moving expenses: 209(a)(9)

• Nonbusiness work: 209(a)(6)

• Nonprofit organization: 209(a)(14)(A)

• Nonwork payment: 209(a)(13)

• Payment after worker’s death: 209(a)(12)

• Plan or system: 209(a)(2)

• Scholarships: 209(a)(17)

• Sick Pay

• After 6 months: 209(a)(3)

• Plan or system: 209(a)(2)

• Statutory maximum: 215(e)(1)

• Tips: 209(a)(1)(A), (a)(10)(B), (f)

• Trust exempt from tax: 209(a)(4)

Wages

• Certification: 201(a)(3), (b)(1)

• Crediting: 213(b); 215(d)(1)(B)(iii)

• Deemed to

• Internee (Japanese): 231(b)

• Member of uniformed services: 229(a)

• Post-WWII serviceman: 217(e)(1)

• Deferred compensation plan: 209(j)

• Definition, with Respect to

• General: 209

• Member, uniformed services: 209(d)

• Peace Corps worker: 209(e)

• Quarter of coverage: 213(a)(2)

• Religious order member: 209(g)

• Domestic work: 209(c)

• Earned income: 1612(a)(1)(A)

• Employee benefit plan; contributions to: 209(a)(2)

• Employer contributions: 209(i)

• Federal service: 205(p)(1)

• Index; average wage: 215(i)(1)(G), (i)(2)(C)(ii)

• Judge/justice: 209(h)

• Maximum

• Creditable for year: 209(a)(1)

• Quarter of coverage: 213(a)(2)(B)(ii)

• Payment: 1101(c)

• Penalty; false statement or representation: 208(a)(1)

• Primary insurance amount: 215(d)(1)(B)(iv)

• Quarter of Coverage

• Amount Required

• After 1978: 213(d)(2)

• 1978: 213(d)(1)

• 1937-1950: 213(c)

• Definition: 213(a)(2)

• Reallocation: 213(a)(end)

• Regulations: 209(b)

• Report to State: 1137(a)(3)

• Total wages: 203(f)(8)(B)(ii); 213(d)(2)(B); 215(a)(1)(B)(ii)(II), (a)(1)(D), (d)(1)(C); 224(f)(2); 230(b)(2)

• WWII service: 217(a)(2)

Waiver

• Arrangement requirement; regulations: 1886(c)(1)(E)

• Certificate; religious order: 210(a)(8)(A)

• Civil Service

• Annuity: 217(f)

• Payment; PHS employee: 215(h)

• Demonstration projects; compliance: 1115

• Duration of relationship; survivor: 216(k)

• Eligibility limitations; patient in institution or facility: 1611(c)(7)

• Fellowship repayment: 705(f)(3)

• Home and community care program: 1929(l)

• Hospice care: 1812(d)(2)(A)

• Hospital compliance with fire and safety requirements: 1861(e)(end)(C)

• Limitation on payment use: 2005(b)

• Medical assistance: 1915(d); 1925(c)

• Nursing service requirement: 1819(b)(4)(C)(ii); 1861(e)(5); 1919(b)(4)(C)(ii)

• Overpayment

• Alien: 1621(e)

• Conditions for relief: 204(b); 415(d); 705(f)(3); 1631(b)(1); 1870(b)(end), (c)

• Payment during appeal: 223(g)(2)(B); 1631(a)(7)(B)(ii)

• Participation exclusion: 1128(c)(3)(B)

• Personnel requirements: 1861(e)(end)(A)

• Recovery not probable: 1862(b)(2)(B)(iv)

• Reduction in payment to State: 403(i)(1)(B); 1903(r)(4)(C), (r)(8)(A)

• Reimbursement of trust fund: 1862(b)(2)(B)(iv)

• Religious reason (Amish): 202(v)

• Requirements; MA: 1915

• Retroactive entitlement: 202(j)(3)

• Revocation; hospice care: 1812(d)(2)(B)

• Risk of insolvency: 1903(m)(2)(D)

• State

• Continuing disability investigation: 221(i)(2)

• Nursing service requirement: 1919(f)(9)

• Real property purchase: 504(b)

• Traineeship repayment: 705(f)(3)

Wheelchair: 1842(b)(3)(end)

Whistleblower: 1157

Widow: 202(i); 216(c)

Widower: 202(i); 216(g)

Widower’s Insurance Benefit

• Age

• Entitlement requirement: 202(f)(1)(B)

• Hospital insurance benefits: 226(e)

• Amount of Benefit

• Adjustment: 202(f)(7)

• Child in care; effect of: 202(q)(5)(D)

• Delayed retirement: 202(f)(3)(C)

• Family maximum exclusion: 203(a)(3)(C)

• Normal: 202(f)(3)(A)

• Reduction: 202(f)(2), (f)(3), (q)

• Simultaneous entitlement: 202(k)

• Application requirement: 202(f)(1)(C), (f)(8)

• Deduction

• Amount: 203(b)(1), (c); 222(b)(1)

• Beneficiary Worked

• Annual earnings test: 203(b)(1)

• Foreign work test: 203(c)

• Rehabilitation services refusal: 222(b)(1)

• Disability

• Investigation: 221(i)(1), (i)(2)

• Payment during appeal: 223(g)

• Period: 202(f)(5)

• Reconsideration: 205(b)(2)

• Requirement: 202(f)(1)(B)

• Suspension: 225(a)

• Work: 222(c)(3)

• Entitlement: 202(f)(1)

• Father: 202(g)(1)(B)

• Marital status: 202(f)(1), (f)(4); 216(h)(1)(A)

• Marriage; duration requirement: 216(k)

• Payment

• Alien outside U.S.: 202(t)

• Felony conviction: 202(x)

• Railroad insured status: 202(l)

• Remarriage: 202(f)(4)

• Report obligation: 203(h)(1)(A), (h)(3); 208

• Termination: 202(f)(1)(end); 223(f)

• Waiting period: 202(f)(1)(F), (f)(6)

• Widower; definition: 216(g)

Widow’s Insurance Benefit

• Age

• Entitlement requirement: 202(e)(1)(B)(i)

• Hospital insurance benefits: 226(e)

• Amount of Benefit

• Age; reduction for -worker: 202(e)(2)(D)

• Child in care; effect of: 202(q)(5)(D)

• Delayed retirement of -worker: 202(e)(2)(C)

• Family maximum exclusion: 203(a)(3)(C)

• General benefit adjustment: 202(e)(6)

• Normal: 202(e)(2)(A)

• Reduced for

• Age of beneficiary: 202(q)

• Periodic governmental payment: 202(e)(7)

• Simultaneous entitlement: 202(k)

• Application

• Filing with Veterans Affairs, Department of: 202(o)

• Requirement: 202(e)(1)(C), (e)(8)

• Deduction

• Amount: 203(b)(1), (c); 222(b)(1)

• Beneficiary Worked

• Annual earnings test: 203(b)(1)

• Foreign work test: 203(c)

• Rehabilitation services refusal: 222(b)(1)

• Disability

• Investigation: 221(i)(1), (i)(2)

• Payment during appeal: 223(g)

• Period: 202(e)(4)

• Reconsideration: 205(b)(2)

• Requirement: 202(e)(1)(B)(ii)

• Suspension: 225(a)

• Work: 222(c)(3)

• Entitlement: 202(e)(1)

• Increment month: 202(e)(2)(C)

• Marital relationship: 216(h)(1)(A)

• Marital status: 202(e)(1)(A), (e)(3)

• Marriage; duration requirement: 216(k)

• Mother: 202(g)(1)(B)

• Payment

• Alien outside U.S.: 202(t)

• Felony conviction: 202(x)

• Railroad insured status: 202(l)

• Reconsideration: 205(b)(2)

• Remarriage: 202(e)(3)

• Report obligation: 203(h)(1)(A), (h)(3); 208

• Surviving divorced wife; definition: 216(d)(2)

• Termination: 202(e)(1)(end), (s)(2); 223(f)

• Waiting period: 202(e)(5)

• Widow; definition: 216(c)

Wife’s Insurance Benefit

• Amount of Benefit

• Child in care; effect of: 202(q)(5)(A)(ii)

• Entitlement to another benefit: 202(b)(1)(D)

• Family maximum exclusion: 203(a)(3)(C)

• Normal: 202(b)(2)

• Reduced for

• Age of beneficiary: 202(q)

• Periodic governmental payment: 202(b)(4)

• Simultaneous entitlement: 202(k)

• Application

• Filing: 202(r)

• Requirement: 202(b)(1)(A)

• Cessation of disability of -worker: 225(a)

• Child in Care

• Condition of entitlement: 202(b)(1)(B)

• Deduction event: 203(c)

• Effect on payment amount: 202(q)(5)(A)(ii)

• Deduction

• Amount: 203(b)(1), (c), (d)(1); 222(b)(3)

• Annual earnings test: 203(b)(1)

• Foreign work test: 203(c), (d)(1)

• No child in care: 203(c)

• Rehabilitation services refusal by insured worker: 222(b)(3)

• Deportation of worker; effect of absence from U.S.: 202(n)(1)(B)

• Divorced Wife

• Annual earnings test: 203(b)(2)

• Charging excess earnings: 203(f)(1)

• Definition: 216(d)(1)

• Foreign work test: 203(d)(1)(B)

• Worker not entitled: 202(b)(5)

• Entitlement: 202(b)

• Marital status: 202(b)(1); 216(b), (h)(1)(A)

• Payment

• Alien outside U.S.: 202(t)

• Felony conviction: 202(x)

• Worker’s substantial gainful activity: 223(a)(1)

• Report obligation: 203(h)(1)(A), (h)(3); 208

• Student child: 202(s)(1)

• Termination

• Cessation of disability of insured worker: 225(a)

• Death

• Beneficiary: 202(b)(1)(E)

• Insured worker: 202(b)(1)(F)

• Entitlement on own earnings record: 202(b)(1)(J)

• Marriage to student child: 202(s)(2)

• Remarriage: 202(b)(1)(H), (b)(3)

• Termination of Entitlement of

• Child: 202(b)(1)(I)

• Insured worker: 202(b)(1)(K)

• Wife; definition: 216(b)

Wildlife: 210(f)(1)

Wisconsin retirement fund: 218(i)

Witness; Travel Expenses

• Disability claim: 201(j); 1631(h); 1817(i)

• Subpenaed: 205(d); 1631(d)(1); 1918

Woman; pregnant: 1902(a)(10)(C); 1905(a)(viii), (n); 1916(a)(2)(B), (b)(2)(B)

Work

• Expenses; income disregard: 1002(a)

• Hurricane labor: 210(f)(2)

• National economy work: 223(d)(2)(A)

• Nonbusiness work: 209(a)(6); 210(f)(5)

• Outside U.S.

• Alien nonpayment provision: 202(t)(7)

• Beneficiary: 203(c)

• Dependents: 203(d)

• Insured worker: 203(c)

• Noncovered remunerative activity; definition: 203(k)

• Penalty: 203(g); 208

• Report obligation: 203(g); 208

• Sheltered workshop: 1612(a)(1)(C)

• Substantial gainful activity: 223(d)(1)(A)

• Unemployment relief: 218(c)(6)(A)

• Penalty for false identification: 208(a)(6)

Work Incentive Program

• Management information system: 454(16)

Workmen’s Compensation

• Eligible organization; charge: 1876(e)(4)

• Exclusion from wages: 209(a)(2)

• Items and services; medical benefits: 1862(b)(2)(A)

• Unearned income: 1612(a)(2)(B)

See   Compensation

World War II

• Definition: 217(d)(1)

• Veteran; definition: 217(d)(2)

See   Veteran’s Benefits

* State-administered Title XVI