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whereby he can secure social security credits for his work. Although It is definitely to his advantage at age 65 to have secured credits for every year he should especially not overlook the advisability of providing protection for himsell if he should become disabled or for his family in case ol his death. He should bear ir mind that social security payments are only made when the worker has the required amount of work for such payments. The amount of work required depends on when the worker reaches retirement age, becomes disabled, or dies One thing a self-employed farmer can do to be sure he receives proper credit for hie work is file complete and accurate income tax returns and use the optional method of reporting self-employment income from farming when it is to his advantage to do so. This option allows any self-employed f armer who has a gross profit from farming of $180C or less to declare two-thirds of his gross profit as net profit for social security purposes. However, if he is engaged in farming only, his gross profit would have to b< as much as $600 for him tc secure social security credits by use of this option. If his gross profit was over $180C and his net less than $1200, he may report $1200 for social security purposes. This optional method of reporting maj be applied even though he hac
a net loss from his farming operation, and may mean the difference in receiving four social security credits or none The lack of creditable income for only one year can make the all important difference of payment or no payment, when a worker retires, becomes disabled, or dies.
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