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Does the recipient of income determine whether the earnings count under the earnings test?
It does not matter who the final recipient of your income is when applying the earnings test. If the income is actual wages for services you perform or net earnings from self-employment, you must include the income when applying the earnings test. It also does not matter what you call your earnings: "dividends," "rent," "refund of loans," etc. We look closely at arrangements of this nature.
For example, Mr. Smith continues to perform services for a family, close corporation, trade, or business owned by him. Mr. Smith later transfers ownership to a relative. If Mr. Smith is receiving income, directly or indirectly, that is wages for the services or net earnings from self-employment, he must include that income in applying the earnings test.
Last Revised: Jan. 17, 2003
- When are wages and net earnings from self-employment counted?
- Total Earnings for Earnings Test Purposes
- Is rental income counted as earnings?
- What types of income count under the earnings test?
- Rental Income from Two or More Property Operations
- Optional Method of Figuring Net Farm Earnings
- Optional Method of Computing Non-Farm Net Earnings
- Net Earnings from Self-Employment
- Does farm rental income count as net earnings?
- Income of U.S. Citizen or Resident in Business Outside the U.S.
- Non-Covered Work for Pay Defined
- Social Security Credits Based On Self-employment
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