### Question
How does the law define year?


### Answer
Under *42 U.S.C. § 405*, **year** is defined as:

> a calendar year when used with respect to wages and a taxable year when used with respect to self-employment income

#### Citation:
  - *42 U.S.C. § 405*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER II-FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS**

