According to § 404.141, a QC is credited for a calendar quarter based on the amount of wages paid and self-employment income derived during certain periods.
https://www.ssa.gov/OP_Home/cfr20/404/404-0141.htm
If you were paid wages of $50 or more in a calendar quarter, or credited with self-employment income of $100 or more, the SSA credits you with a QC for that quarter.
For wages paid for agricultural labor in a calendar year after 1954, the SSA credits you with QCs for calendar quarters in that year that are not otherwise QCs. The number of QCs credited depends on the amount of wages paid during that calendar year, and ranges from 4 QCs for wages of $400 or more, to no QCs for wages less than $100.
If you were paid wages in a calendar year after 1950 and before 1978 at least equal to the annual wage limitation in effect for that year, you are credited with a QC for each quarter in that calendar year. Similarly, if you derived self-employment income during a taxable year beginning after 1950 and before 1978 at least equal to the self-employment income and wage limitation in effect for that year, you are credited with a QC for each calendar quarter wholly or partly in that taxable year.
It is important to note that the rules in § 404.146 limit when a calendar quarter can be credited as a QC. Understanding how the SSA credits QCs is crucial in determining your insured status and eligibility for Social Security benefits. If you have any questions or concerns regarding QCs or your insured status, consider contacting a Social Security disability advocate for assistance.