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RS 02505: Variances in and Types of Earnings and Retirement

Effective Dates: 05/29/2012 - Present

TN 17 (05-12)

A. Income that counts as earnings

  1. Gross wages for services rendered in taxable year (TY); plus

  2. All net earnings from self-employment (NESE) for that TY; minus

  3. Any net loss from self-employment (SE) for that TY.

B. Exceptions for NESE and Wages

  1. NESE

    • For information concerning the self-employment income (SEI) exclusion provisions, see RS 02505.125.

    • For information concerning royalties, see RS 02505.060.

  2. Wages - For information concerning income that is not “wages” for earnings test (ET) purposes, but may be wages for coverage purposes, see RS 02505.045.

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RS 02501: History
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RS 025: Annual Earnings Test
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RS 02510: Annual Reports
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