TN 17 (05-12)
RS 02505.005 How to Count Wages Under the Earnings Test (ET)
A. Wages defined
Income that meets the definition of wages is earnings for ET purposes, unless excluded under sections 209 or 210 of the Social Security Act (Act).
B. Procedure for determining wages for the ET
To determine wages earned in a taxable year (TY), add together the following types of income:
All remuneration from employment not specifically excluded from the definition of wages or employment under Sec. 209 or 210 of the Act; plus
Those wages excluded for coverage purposes only because of the quarterly or calendar year minimums in such areas as agricultural labor, domestic employment, etc; plus
Wages above the yearly maximum limitations for coverage purposes; plus
Wages from non-covered employment performed in the United States.
EXCEPTION: For payments that are wages for coverage purposes but not for ET purposes, see RS 02505.045.
C. See also
For information concerning payments that are not wages, see
For information concerning payments which may or may not be wages, see
RS 01402.500 Payments under Federally Sponsored Programs, through
RS 01402.510 Tolerance Rule for Developing Questionable Pay.