RS 02505.000 Variances in and Types of Earnings and Retirement

Subchapter Table of Contents
Section   Latest
Transmittal
RS 02505.001 What Annual Earnings Include TN 17 05-12
RS 02505.005 How to Count Wages Under the Earnings Test (ET) TN 17 05-12
Treatment of Wages Under the Earnings Test
RS DAL02505.005 Retired Texas State Judges
RS 02505.010 When Wages Are Earned for Earnings Test (ET) Purposes TN 26 11-23
RS 02505.015 When Employment Relationship (ERS) Terminates TN 18 08-12
RS 02505.020 Determining Total Wages in a Fiscal Taxable Year (TY) TN 20 11-23
RS 02505.025 Special Wage Payment (SWP) TN 18 08-12
RS 02505.030 When We Consider Special Wage Payments (SWP) Earned TN 36 12-23
RS PHI02505.030 Sabbatical Pay - Policy
RS 02505.040 Treatment of SWP When Beneficiary Returns to Active Work for Same Employer TN 10 02-92
RS 02505.045 Income That Is Not Wages for ET Purposes But May Be for Coverage TN 29 11-23
RS 02505.050 Determining if Income Is NESE TN 25 11-23
RS 02505.055 How to Count NE (and Losses) From SE Under the ET TN 10 02-92
RS 02505.060 Treatment of Royalties TN 30 11-23
RS 02505.065 Meaning Of Substantial Services (SS) in Self-Employment (SE) TN 23 11-23
RS 02505.070 Determining if Services Are Substantial TN 9 05-90
RS 02505.075 What Is Meant by Time Devoted to SE TN 9 05-90
RS 02505.080 Considering the Nature of Services Rendered TN 27 11-23
RS 02505.085 Comparing Current Services with Past Year Services TN 9 05-90
RS 02505.090 The Setting in Which the Services Are Performed - Procedure TN 9 05-90
RS 02505.095 Guidelines for Determining Substantial Services TN 9 05-90
RS 02505.100 Development Guides in SS Cases - Procedure TN 24 11-23
Determining Substantial Services in Selected Work Categories
RS 02505.105 Directors and Fiduciaries TN 9 05-90
RS 02505.110 Farm Arrangements TN 21 11-23
RS 02505.115 Federal Agricultural Payment Programs (FAPP) TN 10 02-92
RS 02505.120 Ministers TN 31 11-23
EXCLUSION OF INCOME FROM SELF-EMPLOYMENT
RS 02505.125 Basic Provision - Self-Employment Income Exclusion TN 11 09-92
RS 02505.130 Net Loss from SE - Relationship to SEI Exclusion TN 22 11-23
RS 02505.135 Relating “Services” to the SEI Exclusion Provision TN 9 05-90
RS 02505.140 Documentation Requirements in SEI Exclusion Cases-Procedure TN 9 05-90
RS 02505.145 Notice Content and Special Coding Requirements in SEI Exclusion Cases TN 9 05-90
RS 02505.150 DO Processing of Annual Reports and Current Year Estimates in SEI Exclusion Cases TN 9 05-90
RS 02505.155 Typical Applications of the SEI Exclusion Provision TN 28 11-23
RS 02505.160 Commissions Earned by Life Insurance Agents - General TN 32 11-23
RS 02505.165 How to Treat Renewal Commissions Paid on a Commuted Value Basis TN 9 05-90
RS 02505.170 How to Treat Repeat Commissions on Casualty Insurance TN 9 05-90
RS 02505.175 When Commissions Are Earned By Other Salespeople TN 33 11-23
RS 02505.180 Federal Judges - Earnings TN 10 02-92
RS 02505.185 Corporate Director Fees - Earnings TN 10 02-92
RS 02505.196 Special Procedures for Corporate Officers and Self-Employed Beneficiaries TN 34 11-23
RS 02505.240 Summary of How Major Types of Remuneration Are Treated TN 35 11-23

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RS 02505.000 - Variances in and Types of Earnings and Retirement - Table of Contents - 12/21/2023
Batch run: 03/08/2024
Rev:12/21/2023