1826.1 How do you count the number of hours you work each month?
To determine the number of hours you work each month, count each hour you are engaged in employment or self-employment.
1826.2 How do you know if you are engaged in employment or self-employment?
You are engaged in employment or self-employment when you:
Actually perform services as an employee or self-employed person;
Have an employment agreement to work even though you may not perform actual services because of sickness, vacation, etc.;
Are the owner or part owner of a functioning trade or business; or
Hold yourself out to the public as carrying on a trade or business, whether or not you perform actual services.