TN 9 (02-98)
RS 01803.500 Dividends and Interest
Section 211(a)(2) of the Act, Section 404.1083 of Regulations No. 4. Social Security Act
Dividends on stock and interest on bonds are excluded in computing NESE except when received in the course of a trade or business as a dealer in stocks or securities.
A dealer in stock and securities is one who buys stocks and bonds in his/her own name, or brokerage name, for resale to others.