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RS 01803: Net Earnings from Self-Employment

Effective Dates: 12/24/2008 - Present

TN 11 (12-08)

The NE of farmers are computed in accordance with the same general rules as those applying to other taxpayers. See RS 01803.100-RS 01803.101.

The farm NE reported must be combined with NE (or loss) derived (or incurred) from a nonfarm business.

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RS 01802: Self-Employment - Trade or Business
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RS 018: Coverage of Self-Employment
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RS 01804: Self-Employment Income
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