Question 54(a) asks about self-employment during the taxable year in which the filing date month occurs because a claimant may operate a business on a fiscal year rather than a calendar year basis.

The information in 54(b) covers both current and future self-employment.

Complete 54(a) for all claimants. When the claimant answers (a) "YES", complete (b). Otherwise, go to question 55.

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  SI 00820.200 Net Earnings from Self-employment (NESE)

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  SI 00820.210 How to Determine Net Earnings From Self-Employment (NESE)

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  SI 00820.230 How to Estimate NESE for Current Taxable Year

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  SI 00810.600 through SI 00810.620 Verifying and Estimating Income

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  RS 01802.002 Factors Indicating the Existence of a Trade or Business