The general test of whether services are substantial is whether, in view of the services
rendered and other related facts, a person can be considered retired in a particular
Specifically, in the absence of evidence to the contrary, a person renders SS in SE
in a month in which he/she devotes:
more than 45 hours to the business, or
between 15 through 45 hours to a business in a highly skilled occupation.
Where the time devoted to the business is less than 15 hours a month, the services
are not substantial.
Where a person works from 15 through 45 hours in a month and it is established that
the services are not substantial, there are no SS in SE.