POMS Reference

RS 01803: Net Earnings from Self-Employment

TN 9 (02-98)

Citations:

Section 211(a)(1) of the act, Section 404.1082 of Regulations No. 4 Social Security Act

POLICY

Rentals from real estate are included in NESE when received:

  • In the course of a trade or business as a real estate dealer;

  • For the use or occupancy of rooms or other space where services are rendered primarily for the occupant (RS 01803.624) or

  • By a landlord who has an agreement with a farmer tenant in which the landlord materially participates (RS 01803.700).