Subchapter List for Coverage of Self-Employment

RS 018: Coverage of Self-Employment
 RS 01800: Coverage of Self-Employment
RS 01800.000: Coverage of Self-Employment - Table of Contents
 RS 01801: Coverage of Self - Employment - General
RS 01801.000: Coverage of Self - Employment - General - Table of Contents
RS 01801.001: Coverage of Self-Employment (SE)
RS 01801.010: Reporting Self-Employment Income
RS 01801.011: Processing of SEI Tax Returns and Crediting Self-Employment Income
RS 01801.020: Responsibilities of IRS and SSA
RS 01801.100: Maximum Self-Employment Income and Cumulative Social Security Taxes Paid on SEI
 RS 01802: Self-Employment - Trade or Business
RS 01802.000: Self-Employment - Trade or Business - Table of Contents
RS 01802.001: Trade or Business — General Policy
RS 01802.002: Factors Indicating the Existence of a Trade or Business
RS 01802.010: Development of Questionable Trade or Business
RS PHI01802.014: Limited Partnerships
RS 01802.015: S Corporation
RS 01802.026: Specific Occupations — General
RS 01802.032: Corporation Directors
RS 01802.033: Fiduciaries
RS 01802.034: Apportionment of Fiduciary's Fee Attributable to Operation of Estate - Owned Trade or Business
RS 01802.035: Life Insurance Salesmen — Renewal Commissions — Operating Policy
RS 01802.040: Oil and Gas Operations
RS 01802.050: Coverage Status — Employees of Foreign Governments and International Organizations — Policy Principle
RS 01802.051: Computing NESE
RS 01802.060: Self-Employment Coverage of Ministers
RS 01802.061: Minister — Definition
RS 01802.063: Method of Obtaining Exemption
RS 01802.064: Who is Eligible for Exemption — Operating Policy
RS 01802.065: Time Limitation for Filing Application for Exemption —Operating Policy
RS 01802.066: Effective Date of Application for Exemption — Operating Policy
RS 01802.071: Validity of Form 2031 Maintained by OCRO - Operating Policy
RS 01802.073: Handling Inquiries About Ministerial Provisions — Operating Procedure
RS 01802.080: Coverage of Agricultural Enterprises — Policy Principle
RS 01802.081: Farm Operator — Definition
RS 01802.082: Identity of Operator, Family Operated Farm
RS 01802.085: Identity of Operator, Citrus Groves and Other Crops
RS 01802.090: Agricultural Enterprise
RS 01802.100: Beneficiary of Estate or Trust
RS 01802.104: Earnings of an Incompetent
RS 01802.200: Trade or Business Exclusions — Background
RS 01802.220: Employee Exclusion
RS 01802.225: Crews on Fishing Boats
RS 01802.232: Real Estate Agents and Direct Sellers
RS 01802.234: Employees of Certain Churches
RS 01802.270: Services of Individuals Exempt From Social Security Taxes
RS 01802.271: Who May Qualify For an Exemption
RS 01802.272: Type of Religious Sect Whose Members May Qualify for Exemption
RS 01802.273: Method of Obtaining Exemption — Process
RS 01802.274: Filing Dates, Effective Dates and Termination of Exemption
RS PHI01802.274: Documenting Constructive Notification (06 - 2008)
RS 01802.282: Handling Inquiries in the FO — Procedure
RS 01802.300: Partnerships — General
RS 01802.302: Limited Partnerships
RS 01802.304: Partners
RS 01802.306: Earnings from Partnerships — Operating Policy
RS 01802.308: Taxation and Tax Returns
RS 01802.310: When to Develop Partnerships
RS 01802.316: Elements of a Partnership — Operating Policy
RS 01802.318: Joining Together — Operating Policy
RS 01802.320: Contributions of Capital or Services From Each Partner — Operating Policy
RS 01802.322: Right to Participate in the Management and Control — Operating Policy
RS 01802.324: Sharing of Profits and Losses
RS 01802.326: Neither an Employee of the Other — Operating Policy
RS 01802.330: How to Develop Partnership Questions
RS 01802.332: Eliminating Other Possible Arrangements
RS 01802.334: Spouse Businesses
RS 01802.344: Correction of Earnings Records
RS 01802.350: Family Partnerships
RS 01802.360: Allocating NE From a Partnership
RS 01802.375: Computing NE When Partners Receive Salaries
RS 01802.400: SEI in Community Property States
 RS 01803: Net Earnings from Self-Employment
RS 01803.000: Net Earnings from Self-Employment - Table of Contents
RS 01803.001: Net Earnings From SE — General Rule
RS 01803.002: How to Compute NESE
RS 01803.040: Taxable Year
RS 01803.045: Taxable Year of Less Than 12 Months
RS 01803.046: Change of Taxable Year
RS 01803.050: Citizenship, Residence, and Geographical Source of Income
RS 01803.100: NESE — General
RS 01803.101: When NESE are Derived
RS 01803.110: Business Deductions
RS 01803.111: Business Use of Home — Policy
RS 01803.115: Health Insurance Premiums
RS 01803.120: Depreciation
RS 01803.130: Computing Net Earnings from Self-Employment (NESE) for the Year the Business is Sold
RS 01803.140: Determining Partnership Net Income
RS 01803.141: Net Operating Loss Deduction
RS 01803.150: Computing Net Earnings from Self-Employment (NESE) of Corporate Directors
RS 01803.160: Optional Method of Computing Nonfarm NESE
RS 01803.170: Computation of Farm Net Earnings
RS 01803.180: Optional Method of Computing Farm Net Earnings (NE)
RS 01803.185: Combining Farm Net Earnings (NE) with Other NE
RS 01803.187: Income from the Sale of Timber — Procedure
RS 01803.200: Inclusions in Gross Farm Income
RS 01803.210: Federal Agricultural Program Payments
RS 01803.218: Deductible Farm Expenses
RS 01803.222: Exclusions From Farm Income
RS 01803.251: Gross Income - Ministers
RS 01803.253: Items Deductible as Expenses - Ministers
RS 01803.310: Retirement Payments to Retired Partners
RS 01803.315: Treatment of Termination Payments to Retired Insurance Salesperson
RS 01803.400: Gain or Loss from Sale of Capital Assets and Similar Transactions
RS 01803.420: Income Under Treaty Fishing Rights
RS 01803.500: Dividends and Interest
RS 01803.600: Rentals From Real Estate
RS 01803.610: Real Estate Dealer
RS 01803.624: Services for the Occupant
RS 01803.700: Material Participation
RS 01803.708: Material Participation - Test No. 1
RS 01803.713: Material Participation - Test No. 2
RS 01803.715: Material Participation - Test No. 3
RS 01803.716: Material Participation - Test No. 4
RS 01803.740: Developing Material Participation
 RS 01804: Self-Employment Income
RS 01804.000: Self-Employment Income - Table of Contents
RS 01804.001: Self-Employment Income (SEI) - General
RS 01804.030: SEI and Railroad Compensation
RS 01804.044: SEI Development - General
RS 01804.050: Acceptable Evidence of SEI - Policy
RS 01804.051: Electronically Filed Tax Review
RS 01804.055: Form 8453 - U.S. Individual Income Tax Declaration for Electronic Filing
RS 01804.060: Form 8453-P - U.S. Partnership Declaration and Signature for Electronic and Magnetic Media Filing
RS 01804.065: Written Explanation of Form 1040PC - U.S. Individual Tax Return
RS 01804.066: Exhibit - Form 1040PC
RS 01804.070: Bona Fide Reporting is in Doubt
RS 01804.075: Delinquent or Amended Tax Return Filed
RS 01804.080: Coverage Questions
RS 01804.095: Other Information Casts Doubt on the Accuracy of the Reported SEI - Policy
RS 01804.096: OEO Microfilm Printout of SEI Data
RS 01804.100: Establishing Lag SEI
RS 01804.110: Establishing Current Year SEI
RS 01804.125: Verification of Filing Tax Return
RS 01804.150: Establishing SEI for Prelag Years
RS 01804.165: Establishing Unposted Prelag SEI-Tax Returns Destroyed by IRS
RS 01804.200: Form SSA-7156 (Farm Self-Employment Questionnaire)
RS 01804.205: Change in Method of Reporting To or From the Optional Method
RS 01804.335: Effect of ICOR Determination on Entitlement or Computation
RS 01804.375: Conflicting IRS Ruling
RS 01804.380: Claim For Refund of Overpaid Self-Employment Contribution Act (SECA) taxes in Connection with Item Correction (ICOR)