# 20 CFR § 404.421: How are deductions made when a beneficiary fails to have a child in his or her care? > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/ecfr-20-404.421 ## Section - **Citation:** 20 CFR § 404.421 - **Heading:** How are deductions made when a beneficiary fails to have a child in his or her care? - **Jurisdiction:** Federal - **Kind:** Regulations - **Status:** In force - **Text as of:** September 22, 2026 - **Source:** Publisher's official text - **Location:** Title 20—Employees' Benefits > CHAPTER III—SOCIAL SECURITY ADMINISTRATION > PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) > Subpart E—Deductions › Reductions › and Nonpayments of Benefits ## Text Deductions for failure to have a child in care (as defined in subpart D of this part) are made as follows: (a) Wife's or husband's benefit. A deduction is made from the wife's or husband's benefits to which he or she is entitled for any month if he or she is under full retirement age and does not have in his or her care a child of the insured entitled to child's benefits. However, a deduction is not made for any month in which he or she is age 62 or over, but under full retirement age, and there is in effect a certificate of election for him or her to receive actuarially reduced wife's or husband's benefits for such month (see subpart D of this part). (b) Mother's or father's benefits—(1) Widow or widower. A deduction is made from the mother's or father's benefits to which he or she is entitled as the widow or widower (see subpart D of this part) of the deceased individual upon whose earnings such benefit is based, for any month in which he or she does not have in his or her care a child who is entitled to child's benefits based on the earnings of the deceased insured individual. (2) Surviving divorced mother or father. A deduction is made from the mother's or father's benefits to which he or she is entitled as the surviving divorced mother or father (see subpart D of this part) of the deceased individual upon whose earnings record such benefit is based, for any month in which she or he does not have in care a child of the deceased individual who is her or his son, daughter, or legally adopted child and who is entitled to child's benefits based on the earnings of the deceased insured individual. (c) Amount to be deducted. The amount deducted from the benefits, as described in paragraphs (a) and (b) of this section, is equal to the amount of the benefits which is otherwise payable for the month in which she or he does not have a child in his or her care. (d) When a child is considered not entitled to benefits. For purposes of paragraphs (a) and (b) of this section, a person is considered not entitled to child's benefits for any month in which she or he is age 18 or over and is entitled to child's benefits because she or he is a full-time student at an educational institution. This paragraph applies to benefits for months after December 1964. [68 FR 4710, Jan. 30, 2003, as amended at 68 FR 40122, July 7, 2003] ## Nearby sections - [20 CFR § 404.1 § 404.1 Introduction.](https://www.frixlaw.com/law-library/statutes/ecfr-20-404.1.md) - [20 CFR § 404.402 § 404.402 Interrelationship of deductions, reductions, adjustments, and nonpayment of benefits.](https://www.frixlaw.com/law-library/statutes/ecfr-20-404.402.md) - [20 CFR § 404.403 § 404.403 Reduction where total monthly benefits exceed maximum family benefits payable.](https://www.frixlaw.com/law-library/statutes/ecfr-20-404.403.md) - [20 CFR § 404.408a § 404.408a Reduction where spouse is receiving a Government pension.](https://www.frixlaw.com/law-library/statutes/ecfr-20-404.408a.md) - [20 CFR § 404.408b § 404.408b Reduction of retroactive monthly social security benefits where supplemental security income (SSI) payments were received for the same period.](https://www.frixlaw.com/law-library/statutes/ecfr-20-404.408b.md) - [20 CFR § 404.409 § 404.409 What is full retirement age?](https://www.frixlaw.com/law-library/statutes/ecfr-20-404.409.md) - [20 CFR § 404.412 § 404.412 After my benefits are reduced for age when and how will adjustments to that reduction be made?](https://www.frixlaw.com/law-library/statutes/ecfr-20-404.412.md) - [20 CFR § 404.417 § 404.417 Deductions because of noncovered remunerative activity outside the United States; 45 hour and 7-day work test.](https://www.frixlaw.com/law-library/statutes/ecfr-20-404.417.md) - [20 CFR § 404.421 § 404.421 How are deductions made when a beneficiary fails to have a child in his or her care?](https://www.frixlaw.com/law-library/statutes/ecfr-20-404.421.md) - [20 CFR § 404.423 § 404.423 Manner of making deductions.](https://www.frixlaw.com/law-library/statutes/ecfr-20-404.423.md) - [20 CFR § 404.425 § 404.425 Total amount of deductions where deduction events occur in more than 1 month.](https://www.frixlaw.com/law-library/statutes/ecfr-20-404.425.md) - [20 CFR § 404.430 § 404.430 Monthly and annual exempt amounts defined; excess earnings defined.](https://www.frixlaw.com/law-library/statutes/ecfr-20-404.430.md) - [20 CFR § 404.434 § 404.434 Excess earnings; method of charging.](https://www.frixlaw.com/law-library/statutes/ecfr-20-404.434.md) - [20 CFR § 404.436 § 404.436 Excess earnings; months to which excess earnings cannot be charged because individual is deemed not entitled to benefits.](https://www.frixlaw.com/law-library/statutes/ecfr-20-404.436.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-20-404.421. Check the current official text before relying on it. Not legal advice.