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§ 404.1247 - When to report wages—for wages paid prior to 1987.

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A State shall report wages for the calendar year in which they were actually paid. If the wages were constructively paid in a prior calendar year, the wages shall be reported for the prior year (see § 404.1042(b) regarding constructive payment of wages).

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§ 404.1243 - Use of reporting forms—for wages paid prior to 1987.
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§ 404.1249 - When and where to make deposits of contributions and to file contribution returns and wage reports—for wages paid prior to 1987.