tax imposed by section 1401 of the Internal Revenue Code of 1954. The form of insurance to which section 1402 (h) of the Internal Revenue Code of 1954 and this section refer does not include liability insurance of a kind that provides only for the protection of other persons, or property of other persons, who may be injured or damaged by or on property belonging to, or by an action of, an individual who otherwise meets the requirements of this section. An application for exemption under section 1402 (h) of the Internal Revenue Code of 1954 and this section shall be made in the manner provided in paragraph (b) of this section and within the time specified in paragraph (c) of this section.

(b) Application for exemption. The application for exemption shall be filed on Form 4029 which may be obtained from any Internal Revenue Service office. Form 4029 shall be filed in duplicate with the Internal Revenue Service official or office designated on the form. The filling of a return by an individual to whom paragraph (a) of this section applies showing no self-employment income or self-employment tax shall not be construed as an application for exemption referred to in paragraph (a) of this section.

(c) Time limitation for filing application for exemption-(1) General rule Except as provided in subparagraph (2) of this paragraph an individual to whom paragraph (a) of this section applies

(i) Who has no self-employment income (determined without regard to section 211(c) (6) of the Act and this section) for any taxable year ending before December 31, 1967, and

(11) Who desires to be exempt from the payment of the self-employment tax under section 1401 of the Internal Revenue Code of 1954 for any taxable year ending on or after December 31, 1967, must file the application for exemption on or before the due date of the income tax return, including any extension thereof (see sections 6072 and 6081 of the Internal Revenue Code of 1954), for the first taxable year ending on or after December 31, 1967, for which he has selfemployment income (determined without regard to section 211(c) (6) of the Act and this section).

(2) Exception to general rule. If an individual to whom subparagraph (1) of this paragraph applies

(1) Is notified in writing by the Internal Revenue Service that he has no filed the application for exemption on o before the date specified in such sub paragraph (1) of this paragraph, and

(11) Files the application for exemp tion on or before the last day of the third calendar month following the calendar month in which he is notified,

such application shall be considered & timely filled application for exemption.

(d) Approval of application for ex emption (1) In general. The filing of an application for exemption on Form 4029 by an individual to whom paragraph (a) of this section applies does not constitute an exemption from the payment of the tax on self-employmen income. An individual who filles such ar application is exempt from the paymen of the tax only if the application is approved by the official or office with whom the application is required to be filed (see paragraph (b) of this section).

(2) Findings by the Secretary. Regardless of whether all other conditions have been met, an application for exemption on Form 4029 will not be approved unless the Secretary finds with respect to the religious sect or division thereof of which the individual filing the application is a member

(1) That the sect or division thereof has the established tenets or teachings by reason of which the individual applicant is conscientiously opposed to the benefits of insurance of the type referred to in section 1402(h) of the Internal Revenue Code of 1954 (see paragraph (a) of this section);

(ii) That it is the practice, and has been for a period of time which the Secretary deems to be substantial, for members of such sect or division thereof to make provisions for their dependent members which, in the judgment of the Secretary, is reasonable in view of the general level of living of the members of the sect or division thereof; and

(iii) That the sect or division thereof has been in existence continuously since December 31, 1950.

In addition, an application for exemption on Form 4029 will not be approved if any benefit or other payment referred to in 404.381 became payable (or, but for section 203, relating to reduction of insurance benefits, or 222(b), relating to reduction of insurance benefits on ac

count of refusal to accept rehabilitation services, of the Act would have been payable) at or before the time of the filing of the application for exemption. Any determination required to be made pursuant to the preceding sentence will be made by the Secretary.

(e) Period for which exemption is effective (1) General rule. An application for exemption shall be in effect (if approved as provided in paragraph (d) of this section) for all taxable years beginning after December 31, 1950, except as otherwise provided in subparagraph (2) of this paragraph.

(2) Exceptions. An application for exemption referred to in subparagraph (1) of this paragraph shall not be effective for any taxable year which

(i) Begins (a) before the taxable year in which the individual filing the application first met the requirements of subparagraphs (1) and (2) of paragraph (a) of this section, or (b) before the time as of which the Secretary finds that the sect or division thereof of which the individual is a member met the requirements of subdivisions (1) and (ii) of paragraph (d) (2) of this section); or (1) Ends (a) after the time at which the individual filing the application ceases to meet the requirements of subparagraphs (1) and (2) of paragraph (a) of this section, or (b) after the time as of which the Secretary finds that the sect or division thereof of which the individual is a member ceases to meet the requirements of subdivisions (1) and (ii) of paragraph (d) (2) of this section). 135 F.R. 5467, Apr. 2, 1970]

$ 404.1090

Effective dates of revenue laws; applicability of Internal Revenue Code of 1939.

Provisions of the Internal Revenue Code of 1954, to which references are made in this Subpart K, are effective in accordance with the rules set forth in section 7851 of such code (relating to the applicability of revenue laws); and, with respect to periods prior to the effective dates prescribed by such section, the references to such code shall, where appropriate, be deemed also to be references to corresponding provisions of the Internal Revenue Code of 1939. [34 F.R. 74. Jan. 3, 1969]

Subpart L-Family Relationships

AUTHORITY NOTE: The provisions of this Subpart L issued under secs. 202, 205, 216,

Whether a claimant bears the necessary relationship for entitlement under Title II of the Act, as wife, husband, widow, widower child, or parent of the insured individual upon whose wages and self-employment income and application is based is determined as follows:

(a) If the application is for benefits for months before September 1957, or is filed before September 1960 for a lump sum (or where another person also filed an application for a lump sum on the same earnings record and such application was filed before September 13, 1960) such relationship is determined by "applicable State law." By this is meant the law the courts of the State of the domicile of such insured individual would apply in deciding who is a wife, husband, widow, widower, child, or parent of such individual, when determining the devolution of such individual's intestate personal property. The domicile of such insured individual, if deceased, is determined as of the date of his death, and if living, is determined as of the date the applicant filed application for benefits If such insured individual was not domiciled in any State at the appropriate date, "applicable State law" is the law the courts of the District of Columbia would apply when determining the devolution of such property. Where under applicable State law, the claimant does not bear the relationship to the insured of wife, husband, widow, widower. child, or parent but would, according to State law, have the same status (i.e., right to share in his intestate personal property) as a wife, husband, widow. widower, child, or parent of the insured the claimant will be deemed to be such

(b) If the application is for benefits for months after August 1957 and before September 1960:

(1) The relationship of child or parent is determined in accordance with paragraph (a) of this section.

(2) The claimant bears the relationship of wife, husband, widow, or widower of such insured individual if the courts of the State in which such insured individual is domiciled, as determined in ac

cordance with paragraph (a) of this section (or, if not domiciled in any State at the appropriate date, the courts of the District of Columbia), would find that the claimant and such insured individual were validly married at the time of filing such application or, if such insured individual is dead, at the time he died. If such courts would not find the claimant and such insured individual validly married at such time, the claimant nevertheless is deemed to bear the relationship of wife, husband, widow, cr widower, as the case may be, of such insured individual, if the claimant has the status of such relative as determined in accordance with paragraph (a) of this section.

(c) If the application is filed after August 1960 for benefits for months beginning no earlier than September 1960, or is filed after August 1960 for a lump sum (but only if no other person has filed an application for a lump sum prior to September 13, 1960 on the same earnings record; see § 404.1101(a)), then:

(1) The relationship of child or parent is determined in accordance with paragraph (a) of this section. However, if the claimant is a natural son or daughter of the insured individual but does not have the relationship of child of the Insured individual pursuant to paragraph (a) of this section, such claimant shall nevertheless be deemed to be the child of such insured individual if the insured individual and the mother or father, as the case may be, of such claimant went through a marriage ceremony resulting in a purported marriage between them which but for a legal impediment (see subparagraph (3) of this paragraph) would have been a valid marriage. (See 404.1109 (b) for determining when a child is deemed to be a stepchild.)

(2) For purposes of entitlement to monthly benefits, the relationship of wife. husband, widow, or widower is determined as described in paragraph (b) (2) of this section and. for purposes of entitlement to a lump sum, the relationship of widow or widower is determined as described in paragraph (a) of this section. However, if for purposes of entitlement to monthly benefits the claimant does not have the relationship of wife, husband, widow, or widower to the Insured individual pursuant to paragraph (b)(2) of this section or, for purposes of entitlement to a lump sum, the relationship of widow or widower pur

suant to paragraph (a) of this section, but it is determined that the claimant in good faith went through a marriage ceremony with the insured individual resulting in a purported marriage between them which but for a legal impediment (see subparagraph (3) of this paragraph) not known to the claimant at the time of such ceremony would have been a valid marriage, and such claimant and the insured individual were living in the same household (see § 404.1112) at the time of death of such insured individual, or, if such insured individual is living, at the time such applicant filed the application, then for purposes of establishing such relationship the purported marriage shall be deemed a valid marriage. However, such purported marriage shall not be deemed a valid marriage where:

(1) At the time the applicant files the application another person is or has been entitled to benefits as a wife, husband, widow, or widower based on the earnings record of the insured individual, and such other person is, or is deemed to be, a wife, husband, widow, or widower, of such insured individual under paragraph (b) (2) of this section at the time the applicant files the application, or

(ii) The claimant entered into the purported marriage with knowledge that it would not be a valid marriage.

(3) For purposes of this section, (1) legal impediment" means an impediment resulting from the lack of dissolution of a previous marriage or otherwise arising out of such previous marriage of its dissolution, or resulting from a defect in the procedure followed in connection with the purported marriage ceremony (e.g., solemnization of a marriage only through a religious ceremony in a country which requires a civil ceremony for a valid marriage); and (ii) "good faith" means that at the time of the marriage ceremony the claimant did not know of the existence of a legal impediment or if the claimant had such knowledge, the claimant believed that such impediment did not preclude a valid marriage.

(d) If the application for child's benefits is filed in or after July 1965 and the claimant is the natural son or daughter of the insured individual but does not have the relationship of child to the insured individual under the criteria described in paragraph (a) or (c)(1) of this section, such child will nevertheless be deemed the child of such insured in

dividual for purposes of child's benefits beginning no earlier than September 1965, if:

(1) In the case of an insured individual who is entitled to old-age insurance benefits and in the month before he became entitled to such benefits was not entitled to disability insurance benefits:

(1) Such insured individual has acknowledged in writing that the claimant is his son or daughter, or he has been decreed by a court to be the father of the claimant, or he has been ordered by a court to contribute to the support of the claimant because claimant is his son or daughter, and such acknowledgment, court decree, or court order was made not less than 1 year before such insured individual became entitled to old-age insurance benefits or attained age 65, whichever is earlier, or

(ii) Such insured individual is shown by satisfactory evidence to be the father of the claimant and was living with or contributing to the support of the claimant at the time such insured individual became entitled to old-age insurance benefits or attained age 65, whichever first occurred;

(2) In the case of an insured individual who is entitled to disability insurance benefits or who was entitled to such bene'fits in the month before the first month for which he was entitled to old-age insurance benefits:

(1) Such insured individual has acknowledged in writing that the claimant is his son or daughter, or he has been decreed by a court to be the father of the claimant, or he has been ordered by a court to contribute to the support of the claimant because the claimant was his son or daughter, and such acknowledgment, court decree, or court order was made before such insured individual's most recent period of disability began, or (ii) Such insured individual is shown by satisfactory evidence to be the father of the claimant and was living with or contributing to the support of the claimant at the time such period of disability began;

(3) In the case of a deceased insured individual:

(1) Such insured individual had acknowledged in writing that the claimant is his son or daughter, or he had been decreed by a court to be the father of the claimant, or he had been ordered by a court to contribute to the support of the claimant because the claimant was his

son or daughter, and such acknowledgment, court decree, or court order was made before the death of such insured individual, or

(ii) Such insured individual is shown by satisfactory evidence to have been the father of the claimant and that he was living with or contributing to the support of the claimant at the time he died. The term "insured individual" used in this paragraph (d) refers to the child's mother or father except where a provision refers only to the "father."

(e) If the application for child's benefits is filed in or after July 1965 and the claimant is the natural son or daughter of the insured individual but does not have the relationship of child to the insured individual under the criteria described in paragraph (a) or (c)(1) of this section, such child will nevertheless be deemed the child of such insured individual for purposes of child's benefits beginning for months no earlier than June 1974, if:

(1) In the case of an insured individual who is entitled to old-age insurance benefits and in the month before he became entitled to such benefits was not entitled to disability insurance benefits:

(i) Such insured individual has acknowledged in writing that the claimant is his son or daughter, or he has been decreed by a court to be the father of the claimant, or he has been ordered by a court to contribute to the support of the claimant because claimant is his son or daughter, or

(ii) Such insured individual is shown by satisfactory evidence to be the father of the claimant and is living with or contributing to the support of the claimant at the time such application for benefits is filed;

(2) In the case of an insured individual who is entitled to disability insurance benefits or who was entitled to such benefits in the months before the first month for which he was entitled to old-age insurance benefits:

(i) Such insured individual has acknowledged in writing that the claimant is his son or daughter, or he has been decreed by a court to be the father of the claimant, or he has been ordered by a court to contribute to the support of the claimant because the claimant was his son or daughter, or

(ii) Such insured individual is shown by satisfactory evidence to be the father

of the claimant and is living with or contributing to the support of the claimant at the time such application for benefits is filed;

(3) In the case of a deceased insured individual:

(i) Such insured individual has acknowledged in writing that the claimant is his son or daughter, or he had been decreed by a court to be the father of the claimant, or he had been ordered by a court to contribute to the support of the claimant because the claimant was his son or daughter, and such acknowledgement, court decree, or court order was made before the death of such insured individual, or

(ii) Such insured individual is shown by satisfactory evidence to have been the father of the claimant and that he was living with or contributing to the support of the claimant at the time he died.

The term "insured individual" used in this paragraph (e) refers to the child's mother or father except where a provision refers only to the "father."

[27 F.R. 10677, Nov. 2, 1962, as amended at 31 F.R. 13127, Oct. 11. 1966; 34 F.R. 386. Jan. 10, 1969; 40 FR 29072, July 10, 1975] § 404.1102 Definition of domicile.

For purposes of this Subpart L, the term "domicile" means the place of an individual's true, fixed, and permanent home, and to which, whenever he is absent, he has the intention of returning. [27 F.R. 10678, Nov. 2, 1962]

§ 404.1103 Definition of wife.

"Wife" means a claimant who has the legal relationship or the status, as described in § 404.1101, of wife of the man on whose earnings record her application is based, and who:

(a) Is the natural mother of his son or daughter (see § 404.1108); or

(b) Was married to him (or had the status of his wife as described in § 404.1101, or had been ceremonially married to him under the conditions described in § 404.1101 (c) (2)) for a period of not less than 1 year immediately preceding the day on which her application is filed; or

(c) In the month prior to the month of her marriage to him:

(1) Was entitled to wife's (effective for benefits for months after August 1965), widow's, or parent's insurance

benefits, or upon application therefor and attainment of age 62 in such prior month, would have been entitled to such benefits; or

(2) Had attained age 18 and was entitled to child's insurance benefits based on disability or met all requirements for entitlement to child's insurance benefits based on disability other than filing an application; or

(3) Was entitled under section 5 of the Railroad Retirement Act of 1937 to a widow's, child's (after attainment of age 18), or parent's insurance annuity or met all requirements for entitlement to such an annuity other than filing an application and attainment of the required age (if any). (This subparagraph is effective for benefits for months after August 1965.)

[32 FR. 7332, May 17, 1967]

§ 404.1104 Definition of widow.

"Widow" means a claimant who has the legal relationship or the status, as described in § 404.1101, of widow of the man on whose earnings record her application is based, and (except for the purpose of entitlement to a lump-sum death payment) who:

(a) Is the natural mother of his son or daughter (see § 404.1108); or

(b) Legally adopted his son or daughter while she was married to him and while such son or daughter was unde age 18; or

(c) Was married to him when he le gally adopted her son or daughter and such son or daughter was under age 18

or

(d) Was married to him at the tim both of them legally adopted a chil under age 18; or

(e) Was married to him (or had the status of his wife as described in § 404. 1101, or had been ceremonially married to him under the conditions describe in 404.1101 (c) (2)) for a period of no less than 9 months immediately befor the day he died (1 year for entitlemen for months before February 1968-fo waiver of the 9-month requirement, se 404.1114); or

(f) In the month prior to the mont of her marriage to him, she:

(1) Was entitled to wife's (effectiv for benefits for months after Augus 1965), widow's or parent's insuranc benefits or met all the requirements fo