Effective Dates: 12/21/2017 - Present Previous | Next

TN 24 (12-17)

NL 00725.415 “SEI” UTIs – Self-Employment Income

SEIC01 Caption

We Did Not Use Some Of  (1)  Earnings

Fill-in:
(1) SN possessive/“Your”

SEID01 Dictated Text

 

SEIR01 Income not SEI

We could not use  (1)  income for  (2)  as earnings from self-employment because  (3)  .

Fill-ins:
(1) “your”/Ms. or Mr. plus number holder's last name
*(2) year(s) in the format “YYYY” or “YYYY and YYYY” or “YYYY, YYYY and YYYY”
*(3)
A. Income from renting rooms and apartments is not self-employment income unless special services are given to the tenants
B. a farm owner's share of income usually is not self- employment income when a tenant works the farm
C. Income from renting real estate is not self-employment income unless it is received as part of a real estate dealer's ordinary work
D. Capital gains and losses are not considered self- employment income. Only gains and losses from disposing of inventory can be considered self-employment income
E. Income from the sale of livestock for dairy work or for breeding is not self-employment income
F. not all business deductions were taken. All deductions from income must be taken when a self-employment tax return is filed with the Internal Revenue Service
G. the income was not received from a trade or business. We only consider income received from a trade or business to be self-employment income
H. the income does not meet our requirements to be considered as self-employment income
(*) indicates that the fill-in is manual

SEIR02 SEI Determination Pending

We have not decided whether your income for  (1)  was self-employment income. We will let you know as soon as we make this decision. If we decide that it was self-employment income, we will also tell you if it will increase your benefit.

Fill-in:
(1) Year(s) *
(*) indicates that the fill-in is manual

SEIR03 SEI not Used – Tax Return not Filed Timely

We could not use  (1)  income from self- employment for  (2)  because a federal tax return to report it was not filed on time. To be considered on time, tax returns have to be filed within 3 years, 3 months, and 15 days from the end of the taxable year.

Fill-ins:
(1) SN possessive/“your”
(2) Year(s) *
(*) indicates that the fill-in is manual

SEIR04 SEI not Used – No Proof

We asked you for proof of  (1)  income from self-employment for  (2)  . We have not considered this income because  (3)   (4)  not given us the proof we asked for.

Fill-ins:
(1) SN possessive/“your” *
(2) Year(s)
(3) “you”/“she”/“he” *
(4) “have”/“has” *
(*) indicates that the fill-in is manual

SEIR05 SEI Amount Adjusted

 (1)  reported self-employment income of $ (2)  for  (3)  . We have reduced this to $ (4)  because  (5)  .

Fill-ins:
(1) SN
(2) Old dollar amount *
(3) Year *
(4) New dollar amount *
(5)
a. “income from renting the rooms and apartments is not self-employment income unless special services are given to the tenants” *
b. “a farm owner's share of income usually is not self-employment income when a tenant works the farm”
c. “income from renting real estate is not self-employment income unless it is received as part of a real estate dealer's ordinary work”
d. “capital gains and losses are not considered self-employment income. Only gains and losses from disposing of inventory can be considered self-employment income”
e. “income from the sale of livestock for dairy work or breeding is not self-employment income”
f. “not all business deductions were taken. All deductions from income must be taken when a self-employment tax return is filed with the Internal Revenue Service”
g. “the income was not received from a trade or business. We only consider income received from a trade or business to be self-employment income”
(*) indicates that the fill-in is manual

SEI006 SEI Adjustment Referred to IRS

We will send a copy of our decision about  (1)  self-employment earnings to the Internal Revenue Service. They will make any changes that are needed to the tax record.

Fill-in:
(1) “your”/name

SEIR07 SEI not Used – Under Limit

Net income from self-employment of less than $400 per year is not considered earnings for Social Security purposes. Since we reduced your self-employment income for  (1)  to less than $400, it does not count as Social Security earnings.

Fill-in:
(1) Year *
(*) indicates that the fill-in is manual
To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0900725415
NL 00725.415 - “SEI” UTIs – Self-Employment Income - 12/21/2017
Batch run: 12/21/2017
Rev:12/21/2017