Old Age and Survivor's Insurance

Self-Employment

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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