POMS Reference

NL: Notices, Letters and Paragraphs

BASIC (11-81)

5101 WORK DEDUCTIONS — ANNUAL — OVER 72

(a) If, (b) Since you are over 72, no benefits will be withheld because of your earnings.

5102 U.S. CITIZEN — U.S. EMPLOYER

Since you are a citizen of the United States and are working for an American employer, your employment is covered under the Social Security Act and you are subject to the annual earnings test.

5103 U.S. CITIZEN — SELF-EMPLOYED — FOREIGN RESIDENCE OR PRESENCE ESTABLISHED AND BUSINESS INCOME REQUIRED CAPITAL INVESTMENT

Your self-employment income subject to social security contributions which you reported to the Internal Revenue Service is used to determine the amount of work deductions applied against your benefits.