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Total Earnings for Earnings Test Purposes
1809.1 How do you compute your total earnings?
Under the earnings test, your earnings for a taxable year consist of:
The sum of your wages for services performed in the year; plus
All net earnings from self-employment for the year; minus
Any net loss from self-employment for the year.
1809.2 Are earnings counted even if you were not entitled to benefits for the entire year?
Yes, we count your earnings for the entire taxable year in applying the earnings test. This is true even if you may not have been entitled to benefits for the entire year.
1809.3 Are earnings counted when you reach FRA?
No, we do not count your earnings if they were earned in or after the month you reach FRA.
Last Revised: Jan. 17, 2003
- When are wages and net earnings from self-employment counted?
- Annual Report of Earnings
- The Annual Report Form
- The Earnings Test
- What is included as "total earnings" when computing the AME or AIME?
- Optional Method of Computing Non-Farm Net Earnings
- Figuring the AME Under the Simplified Old-Start Formula
- Optional Method of Figuring Net Farm Earnings
- Can wages be credited to your record even if you cannot obtain any evidence of wages?
- Combining Farm and Non-Farm Net Earnings
- Self-Employment Tax
- What types of income count under the earnings test?
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