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When are wages and net earnings from self-employment counted?

1810. When are wages and net earnings from self-employment counted?

For earnings test purposes, we count wages as earnings for the taxable year in which they are earned, regardless of when they are paid. We generally count net earnings from self-employment as earnings for the taxable year in which they are received. (However, note the exclusion in §1812(B).)

Last Revised: Jan. 17, 2003

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