You only need 39 contributions in the year of reckoning which is 2004. The dentist is talking ****! Apply for the benefit and see what happens.
This is confusing. "credits" do not count towards the 260 mcontributions made. Perhaps you mean that any contributions paid in the current tax year (2007) may need to be notified to the department to make up the to the 260 total?Also bear in mind that the dental benefit department is normally up to a year behind in your contributions as they are only credited to you in January. So if you started working in the middle of the year and are short a few months in say August, you need to ring them and request that the credits go onto the system so you qualify.
If you were in full time education in the state you give them evidence of this and the limit of 5 years is discounted against you. I had to do this a few years ago and got my free cleaning and discounted fillings etc.
Sounds more complicated than it is....
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