Consider:

• •

  The amount of time devoted to the trade or business. See RS 02505.075.

• •

  The nature of the services rendered.

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  Comparison of services before and after retirement.

• •

  The setting in which the services were performed.

Also consider:

Periods of Vacation, Sickness or Other Illness

•  

  Consider the beneficiary as not rendering services if idle for those reasons.

Distinguish Ownership from SS

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  Ownership of an operating business is not controlling in establishing retirement.

• •

  Retirement does not require divestment of ownership.

• •

  Beneficiary may arrange affairs so as not to require SS in one or more months.

Distinguish Between Earnings and SS

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  There is not necessarily a connection between earnings from SE and SS.

• •

  Earnings from SE may come after the month services were rendered.

• •

  Earnings may represent profits based solely on investments or past services.

• •

  Services may be substantial in a month in which no income is realized.

• •

  Services may not be substantial in a month of substantial earnings.

• •

  Consider earnings to the extent that earnings from SE truly reflect the kind and amount of services rendered in a month.