Income that meets the definition of wages is earnings for ET purposes, unless excluded under sections 209 or 210 of the Social Security Act (Act).

To determine wages earned in a taxable year (TY), add together the following types of income:

• •

  All remuneration from employment not specifically excluded from the definition of wages or employment under Sec. 209 or 210 of the Act; plus

• •

  Those wages excluded for coverage purposes only because of the quarterly or calendar year minimums in such areas as agricultural labor, domestic employment, etc; plus

• •

  Wages above the yearly maximum limitations for coverage purposes; plus

• •

  Wages from non-covered employment performed in the United States.

EXCEPTION: For payments that are wages for coverage purposes but not for ET purposes, see RS 02505.045.

For information concerning payments that are not wages, see

• •

  RS 01402.400 Payments That Are Not Wages, through

• •

  RS 01402.480 Veterans' Training Pay; and

• •

  RS 01505.030 Definition of Wages for State and Local Government Employees.

For information concerning payments which may or may not be wages, see

• •

  RS 01402.500 Payments under Federally Sponsored Programs, through

• •

  RS 01402.510 Tolerance Rule for Developing Questionable Pay.