OASI Self-Employment Rulings
Table of Contents
SSR 60-27. Administrator or Executor
— Marshalling and Distributing Assets of Single Estate
SSR 61-7. Farm Rental Income —
Material Participation
SSR 61-28. Soil Bank Payments
SSR 61-29. Joint Ownership of Farm
SSR 61-42. Rental Value of Room Occupied
By Owner-Operator of Rooming House
SSR 61-43. Administrator or Executor
— Operation of Business Among Assets of Estate
SSR 61-44. Personal Services Performed for
Family Member of Close Friend
SSR 61-45. Rental of Construction
Equipment
SSR 61-62. Income from Business Operated
By Legal Guardian of Incompetent
SSR 62-17. Net Earnings from
Self-Employment — Partnership — Husband and Wife
SSR 62-31. Net Earnings from
Self-Employment
SSR 62-32. Self-Employment Income —
Optional Method of Reporting Farm Self-Employment
SSR 62-48. Net Earnings from
Self-Employment — Rentals from Real Estate
SSR 62-49. Net Earnings from
Self-Employment — Rentals from Real Estate — Royalties from
Use of Oil Lands
SSR 62-51. Trade or Business —
Notary Public in Puerto Rico
SSR 62-64. Net Earnings from
Self-Employment — Payments under the 1962 Wheat and Feed Grain
Programs
SSR 63-19c: Section 211(a). — Net
Earnings from Self-Employment — Soil Bank Payments
SSR 63-36c: Sections 211(a)(3) and 210(j).
— Net Earnings from Self-Employment — Trading on the Chicago
Board of Trade — Remuneration from Corporation
SSR 63-43: Section 211(a)(1). — Net
Earnings from Self-Employment — Rentals from Real Estate —
Material Participation
SSR 63-45c: Section 211(a)(1). — Net
Earnings from Self-Employment — Farm Rental Income — Material
Participation
SSR 63-46: Section 211(c). —
Self-Employment — Trade or Business — Administrator or
Executor
SSR 64-9: Section 211(c). — Trade or
Business — Partnership Selling Lots
SSR 64-10: Section 211(c). — Trade
or Business — Lending Money
SSR 64-25c: Section 211(a)(1). — Net
Earnings from Self-Employment — Farm Rental Income — Material
Participation
SSR 64-40: Section 211(c). — Trade
or Business — Itinerant Musician
SSR 64-62: Section 211(c). —
Earnings from Self-Employment — Employee of International
Organization
SSR 65-8: Section 211(a)(1). — Net
Earnings from Self-Employment — Material Participation By Agent
— Allocation of Farm Income
SSR 65-9c: Section 211(a)(1). — Net
Earnings from Self-Employment — Material Participation
SSR 65-10: Section 211(c). — Trade
or Business — Trustee — Management of Office Building and
Security Portfolio
SSR 65-27: Section 211(a)(1). — Net
Earnings from Self-Employment — Material Participation —
Meaning of "Owner or Tenant" of Land
SSR 65-28c: Section 211(a). — Net
Earnings from Self-Employment — Rentals from Real Estate —
Services to Tenants of Office Building
SSR 67-7: Section 211(a). — Net
Earnings from Self-Employment — Valid Trust Created By Farm Operator
— Grantor (Settlor) Sole Trustee and Life Beneficiary
SSR 67-42: Section 211. — Net
Earnings from Self-Employment — Payments under the Food and
Agriculture Act of 1965 — Cropland Adjustment Program
SSR 68-19: Section 211(a)(5)(A).—Net
Earnings from Self-Employment—Community Property
State—Exercise of Management and Control of Trade or Business
(Rescinded)
SSR 68-48c: Section
211(a).—Self-Employment—Husband-Wife Operation of Jointly
Owned Hotel (Rescinded)
SSR 70-55c: Sections 211. —
Self-Employment — Claimant's Failure to Substantiate Claim —
Social Security Administration Obligation to Scrutinize Self-Employment
Tax Returns
SSR 72-6: Section 211(a). —
Self-Employment — Ministers — Rental Value of Parsonage to Be
Included in Computing Net Earnings from Self-Employment
SSR 72-24: Section 211 (42 U.S.C. 411).
— Net Earnings from Self-Employment — Income from Investment
With Limited Partner of Partnership Engaged in Trade or Business
SSR 72-47: Section 211(a) (42 U.S.C.
411(a)). — Self-Employment — Gross Income from Agricultural
Enterprise — Nonproduction Payment
SSR 72-48: Section 211(a)(2) (42 U.S.C.
411(a)(2)). — Self-Employment — Net Earnings from
Self-Employment — Interest Income Derived from Purchase and
Redemption of Tax Sale Certificates
SSR 72-59: Sections 211(a) and 203(f)(5)
(42 U.S.C. 411(a) and 403(f)(5)). — Self-Employment — Net
Earnings from Self-Employment — Small Business Relocation
Payments
SSR 73-14: Section 211(a) (42 U.S.C.
411(a)). — Self-Employment — Net Earnings from Self-Employment
— Commission on Sale of Real Estate Salesman's Own Property
SSR 73-32: Section 211(a) (42 U.S.C.
411(a)). — Self-Employment — Validity of Husband-Wife
Partnership in Operation of Small Enterprise
SSR 73-33c: Section 211(d) (42 U.S.C.
411(d)).—Net Earnings from Self-Employment—Partnership
Alleged—Husband and Wife (Rescinded)
SSR 74-12c: Sections 211(c) and 215(b) (42
U.S.C. 411(c) and 415(b)). — Computation of Benefits —
Determination of Average Monthly Wage — Divisor Months —
Pre-1965 Exclusion of Physician Services as Self-Employment Income —
Constitutionality
SSR 74-17: Section 211(a)(3)(C) (42 U.S.C.
411(a)(3)(C)). — Net Earnings from Self-Employment — Disaster
Losses to Inventory
SSR 75-18c: Sections 211 and 214(a) (42
U.S.C. 411 and 414(a)) — Net Earnings from Self-Employment —
Exclusion of Rental Property Income — Computation of Net Earnings
from Self-Employment
SSR 76-31c: Section 211(c) (42 U.S.C.
411(c)) — Self-Employment — Trade or Business — Services
of Non-Professional Fiduciary in Administering Relative's Estate
SSR 78-1c: Section 211(a)(1) (42 U.S.C.
411(a)(1)) Net Earnings from Self-Employment — Rentals from Real
Estate — Services to Tenant
SSR 78-30: Title II: Self-Employment
Coverage of Fishermen Compensated by Shares (Rescinded)
SSR 80-24: Title II: Self-Employment
Coverage of Fishermen Compensated by Shares (Rescinded)
SSR 81-17c: Section 211(a)(5)(A) (42
U.S.C. 411(a)(5)(A)) — Net Earnings from Self-Employment —
Rule in Community Property State — Constitutionality
SSR 83-2a: Section 202(v) (42 U.S.C.
402(v)) Exclusions from Self-Employment — Services Exempted on
Religious Grounds — Waiver of Benefits
SSR 83-41c: Section 211(c) (42 U.S.C.
411(c)) Self-Employment — Ministers — Coverage of Ministerial
Services Performed Outside the United States
SSR 84-11: Section 211(d) (42 U.S.C.
411(d)) Net Earnings from Self-Employment — Partnership —
Husband and Wife
SSR 85-12c: 20 Cfr 404.1075
SSR 85-18: Section 211(a) (42 U.S.C.
411(a)) Net Earnings from Self-Employment — Rentals from Real Estate
— Services to Tenant
SSR 85-19a: Section 211(a)(1) (42 U.S.C.
411(a)(1)) Net Earnings from Self-Employment — Exclusion of Rental
Property Income — Status of Guaranteed Payments from a
Partnership
SSR 86-12: Sections 211(a)(1) and 211(b)
of the Social Security Act (42 U.S.C. 411(a)(1) and 411(b)) Net Earnings
from Self-Employment — Rentals from Real Estate — Services to
Tenants of Mobile Home Parks
SSR 89-4c : Sections 202(a), 211, 213, and
214 of the Social Security Act (42 U.S.C. 402(a), 411, 413, and 414)
Self-Employment Income — Trade or Business — Consulting
Services
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