TN 9 (05-90)
RS 02505.075 What Is Meant by Time Devoted to SE
Time devoted to SE includes all time devoted by a self-employed beneficiary to any trade or business from which NE or losses from SE are includable as earnings for ET purposes. Some kinds of activities in a business for which time counts are:
Advising and planning;
Making business contacts;
Maintaining or repairing business property;
Buying or seeking goods or services;
Contacting prospective customers;
Preparing for the opening or closing of business, and the like; and
Time spent on business related travel.
Count all time which cannot reasonably be considered completely separated from business activities; e.g., waiting in a store for customers to come in or transit time to conduct business other than daily coming and going, etc. Where the beneficiary uses the same premises for home and business; e.g., farm operators, rooming house operators, etc., distinguish between the activities for each category. Count only the time devoted to activities in the business; e.g., the time spent by a farmer to grow food for the farmer's own family is not counted.
Accept the beneficiary's statement of the number of hours in SE during a month in the absence of circumstances raising a question or other evidence to the contrary.