POMS Reference

NL: Notices, Letters and Paragraphs

TN 24 (12-17)

SEIC01 Caption

We Did Not Use Some Of  (1)  Earnings

Fill-in:

(1) SN possessive/“Your”

SEID01 Dictated Text

SEIR01 Income not SEI

We could not use  (1)  income for  (2)  as earnings from self-employment because  (3)  .

Fill-ins:

(1) “your”/Ms. or Mr. plus number holder's last name

*(2) year(s) in the format “YYYY” or “YYYY and YYYY” or “YYYY, YYYY and YYYY”

*(3)

A. Income from renting rooms and apartments is not self-employment income unless special services are given to the tenants

B. a farm owner's share of income usually is not self- employment income when a tenant works the farm

C. Income from renting real estate is not self-employment income unless it is received as part of a real estate dealer's ordinary work

D. Capital gains and losses are not considered self- employment income. Only gains and losses from disposing of inventory can be considered self-employment income

E. Income from the sale of livestock for dairy work or for breeding is not self-employment income

F. not all business deductions were taken. All deductions from income must be taken when a self-employment tax return is filed with the Internal Revenue Service

G. the income was not received from a trade or business. We only consider income received from a trade or business to be self-employment income

H. the income does not meet our requirements to be considered as self-employment income

(*) indicates that the fill-in is manual

SEIR02 SEI Determination Pending

We have not decided whether your income for  (1)  was self-employment income. We will let you know as soon as we make this decision. If we decide that it was self-employment income, we will also tell you if it will increase your benefit.

Fill-in:

(1) Year(s) *

(*) indicates that the fill-in is manual

SEIR03 SEI not Used – Tax Return not Filed Timely

We could not use  (1)  income from self- employment for  (2)  because a federal tax return to report it was not filed on time. To be considered on time, tax returns have to be filed within 3 years, 3 months, and 15 days from the end of the taxable year.

Fill-ins:

(1) SN possessive/“your”

(2) Year(s) *

(*) indicates that the fill-in is manual

SEIR04 SEI not Used – No Proof

We asked you for proof of  (1)  income from self-employment for  (2)  . We have not considered this income because  (3)   (4)  not given us the proof we asked for.

Fill-ins:

(1) SN possessive/“your” *

(2) Year(s)

(3) “you”/“she”/“he” *

(4) “have”/“has” *

(*) indicates that the fill-in is manual

SEIR05 SEI Amount Adjusted

 (1)  reported self-employment income of $  (2)  for  (3)  . We have reduced this to $  (4)  because  (5)  .

Fill-ins:

(1) SN

(2) Old dollar amount *

(3) Year *

(4) New dollar amount *

(5)

a. “income from renting the rooms and apartments is not self-employment income unless special services are given to the tenants” *

b. “a farm owner's share of income usually is not self-employment income when a tenant works the farm”

c. “income from renting real estate is not self-employment income unless it is received as part of a real estate dealer's ordinary work”

d. “capital gains and losses are not considered self-employment income. Only gains and losses from disposing of inventory can be considered self-employment income”

e. “income from the sale of livestock for dairy work or breeding is not self-employment income”

f. “not all business deductions were taken. All deductions from income must be taken when a self-employment tax return is filed with the Internal Revenue Service”

g. “the income was not received from a trade or business. We only consider income received from a trade or business to be self-employment income”

(*) indicates that the fill-in is manual

SEI006 SEI Adjustment Referred to IRS

We will send a copy of our decision about  (1)  self-employment earnings to the Internal Revenue Service. They will make any changes that are needed to the tax record.

Fill-in:

(1) “your”/name

SEIR07 SEI not Used – Under Limit

Net income from self-employment of less than $400 per year is not considered earnings for Social Security purposes. Since we reduced your self-employment income for  (1)  to less than $400, it does not count as Social Security earnings.

Fill-in:

(1) Year *

(*) indicates that the fill-in is manual