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

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

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

NESE

• •

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

• •

  For information concerning royalties, see RS 02505.060.

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.