TN 9 (05-90)

RS 02505.075 What Is Meant by Time Devoted to SE


Time devoted to SE includes all time devoted by a self-employed beneficiary to any trade or business from which NE or losses from SE are includable as earnings for ET purposes. Some kinds of activities in a business for which time counts are:

  • Managing;

  • Advising and planning;

  • Making business contacts;

  • Attending meetings;

  • Maintaining or repairing business property;

  • Buying or seeking goods or services;

  • Contacting prospective customers;

  • Preparing for the opening or closing of business, and the like; and

  • Time spent on business related travel.


Count all time which cannot reasonably be considered completely separated from business activities; e.g., waiting in a store for customers to come in or transit time to conduct business other than daily coming and going, etc. Where the beneficiary uses the same premises for home and business; e.g., farm operators, rooming house operators, etc., distinguish between the activities for each category. Count only the time devoted to activities in the business; e.g., the time spent by a farmer to grow food for the farmer's own family is not counted.

Accept the beneficiary's statement of the number of hours in SE during a month in the absence of circumstances raising a question or other evidence to the contrary.

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RS 02505.075 - What Is Meant by Time Devoted to SE - 08/13/1990
Batch run: 07/09/2013