1809.Total Earnings for Earnings Test Purposes
1809.1How 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.
1809.2Are 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.
1809.3Are 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