To determine wages earned in a taxable year (TY), add together the following types
of income:
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•
All remuneration from employment not specifically excluded from the definition of
wages or employment under Sec. 209 or 210 of the Act; plus
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•
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
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•
Wages above the yearly maximum limitations for coverage purposes; plus
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•
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.