TN 17 (05-12)

RS 02505.001 What Annual Earnings Include

A. Income that counts as earnings

  1. Gross wages for services rendered in taxable year (TY); plus

  2. All net earnings from self-employment (NESE) for that TY; minus

  3. Any net loss from self-employment (SE) for that TY.

B. Exceptions for NESE and Wages

  1. NESE

    • For information concerning the self-employment income (SEI) exclusion provisions, see RS 02505.125.

    • For information concerning royalties, see RS 02505.060.

  2. Wages - For information concerning income that is not “wages” for earnings test (ET) purposes, but may be wages for coverage purposes, see RS 02505.045.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302505001
RS 02505.001 - What Annual Earnings Include - 05/29/2012
Batch run: 05/29/2012
Rev:05/29/2012