NL 00711.060 Earnings and Self-Employment Paragraphs
1100. MAXIMUM WAGES CREDITABLE IN A CALENDAR YEAR
The Social Security Act limits the amount of pay that may be credited as wages to wage earner's social security record. The chart below shows the maximum creditable as wages from (a) use applicable years :
|1937-1939 || |
| (each employer)||3,000|
**For current information, refer to applicable instructions.
1110. MAXIMUM EARNINGS FOR A YEAR
The maximum amount of earnings that an employer was required to report for an employee for social security purposes was $ (a) for 19 (b) .
1115. EXCESS EARNINGS ON RECORD
Although $ (a) has been credited to your earnings record for 19 (b) , only $ (c) can be used for that year in figuring benefit payments.
1120. MAXIMUM SELF-EMPLOYMENT INCOME FOR ALL YEARS
The maximum amount of net earnings from self-employment that a person was required to pay social security contributions on is shown below:
**For current information, refer to applicable sections.
1125. COMBINATION OF WAGES AND SELF-EMPLOYMENT
The maximum amount of earnings that can be counted for social security purposes in 19 (a) is $ (b) . This amount may consist of wages, self-employment income, or a combination of both. You were required to report only $ (c) of your net earnings from self-employment because your employer reported wages of $ (d) for you.
1126. EMPLOYEE WISHES TO REPORT OWN EARNINGS
An employee may not report his own earnings for social security purposes. The earnings of an employee in employment convered under the Social Security Act must be reported by his employer.
1130. REQUEST FOR SSA-7008 (STATEMENT OF EMPLOYMENT AND SELF-EMPLOYMENT)
We need additional information to check the accuracy of your earnings record. Please complete the enclosed (a) or (b) and return it to us in the enclosed envelope.
1132. USE ONLY WHEN 1937 EARNINGS ARE ITEMIZED
Our records do not show the amount of earnings in each quarter of 1937 because employers were required to file reports only twice in that year.
1135. REQUEST FOR EVIDENCE OF WAGES
Before we attempt to conduct an investigation, we need some evidence that you were paid earnings by (a) in (b) . Such evidence may be your personal record books or pay envelopes or other statements given you by your employer. If you do not have any evidence, ask the employer whether his records show the amounts of earnings paid to you and whether he is willing to give us the information.
name of employer
1140. REQUEST FOR EVIDENCE OF SELF-EMPLOYMENT
Before we investigate your claim for self-employment income for (a) , we need evidence that you reported these earnings to the District Director of Internal Revenue within the time limitation. The evidence may be a copy of a Form 1040 (Individual Income Tax Return (IRS) and (b) or (c) , a cancelled check made out to the Internal Revenue Service, money order receipt, cashier's receipt, or a receipt issued by the Internal Revenue Service.
Schedule C (Profit (or Loss) from Business or Profession)
USE IF INCOME IS DERIVED FROM FARMING
Schedule F (Schedule of Farm Income and Expenses)
Please send any evidence you are able to obtain to this office.
1160. CONTRIBUTION RATES
Information about social security contributions and the contribution rate may be found in the enclosed publication.
NOTE TO TYPIST: Enclose SSA Publication No. 78-10035 (or current revision).
1165. REQUEST FOR REFUND OF SOCIAL SECURITY CONTRIBUTIONS
There is no provision in the Social Security Act for refunds of contributions properly collected from a person's earnings.
Social security contributions go into the United States Treasury as all Federal taxes do. They are deposited in the trust funds out of which benefits and the administrative expenses of the program are paid.
In most cases the worker received, during his working life, protection for his dependents of a value greater than the contributions made by him. If we were to refund the contributions, we would have provided a period of protection at no cost to the worker.
1166. ALL EARNINGS WERE REPORTED BY ONE EMPLOYER
You should notify your employer if social security contributions were withheld on earnings in excess of $ (a) for (b) .
1167. EARNINGS REPORTED BY MORE THAN ONE EMPLOYER
You should notify the District Director of Internal Revenue with whom you filed your income tax returns if social security contributions were withheld on earnings in excess of $ (a) because you worked for more than one employer and you did not claim credit for the excess contributions on your Federal income tax return for (b) . The request must be filed with the District Director by April 15, (c) , to receive a refund of excess contributions withheld for (b) .
year statute of limitations expires
1170. VOLUNTARY CONTRIBUTIONS
There is no provision in the Social Security Act which permits a person to:
make voluntary contributions for the purpose of obtaining benefits under the social security program.
continue his social security insurance protection by means of voluntary contributions.
make voluntary contributions to qualify for social security benefits or to increase benefit amount.
1175. STATUTE OF LIMITATIONS—SELF-EMPLOYMENT INCLUDED
Under the law, the records of the Social Security Administration may not be corrected to include self-employment income, unless such income is reported on a tax return to the Internal Revenue Service within 3 years, 3 months, and 15 days after the close of the taxable year in which it was derived.
1175.1 EARNINGS RECORD CORRECTED
The earnings records of the Social Security Administration may not be corrected after the expiration of 3 years, 3 months, and 15 days following the year in which the income was derived unless the error was brought to our attention during the above period or such income was reported on a tax return to the Internal Revenue Service within such time limitation.
1175.2 SELF-EMPLOYMENT DELETED
The records of the Social Security Administration may not be corrected to delete an entry of self-employment income after 3 years, 3 months, and 15 days following the taxable year in which the income was derived, unless the error in reporting was brought to our attention within such time limitation, or a request for adjustment is approved by the Internal Revenue Service.
1180. STATUTE OF LIMITATIONS—EARNINGS
The earnings record of the Social Security Administration may not be corrected after the expiration of 3 years, 3 months, and 15 days following the year in which the earnings were paid, unless the error in these records was brought to our attention within such time limitation or the employer files a request for correction which is approved by the District Director of Internal Revenue.
1181. PROOF OF EARNINGS
However, if no earnings were reported by an employer for an employee requesting a revision of his earnings record for any calendar quarter after 1936, the omitted earnings may be credited to the employee's earnings record upon receipt of acceptable proof that such earnings were paid.