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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
- Total Earnings for Earnings Test Purposes
- Does the recipient of income determine whether the earnings count under the earnings test?
- What types of income count under the earnings test?
- Social Security Credits Based On Self-employment
- Optional Method of Computing Non-Farm Net Earnings
- What is included as "total earnings" when computing the AME or AIME?
- What types of income do NOT count under the earnings test?
- Self-Employment Income
- Optional Method of Figuring Net Farm Earnings
- When can earnings records be revised after the time limit?
- Self-Employment Tax
- Time Limit for Correcting Earnings Records
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