TN 5 (03-12)
SI 00604.090 Self-Employment: Question 54
Question 54(a) asks about self-employment during the taxable year in which the filing date month occurs because a claimant may operate a business on a fiscal year rather than a calendar year basis.
The information in 54(b) covers both current and future self-employment.
B. When to complete question 54
Complete 54(a) for all claimants. When the claimant answers (a) "YES", complete (b). Otherwise, go to question 55.