TN 9 (02-98)

Citations:

Social Security Act-Sec. 211(a)

Regulations No. 4-Secs. 404.1080, 404.1081

A. INTRODUCTION

A self-employed person makes his own return for Social Security purposes. SSA is obligated on occasion to examine SE returns. The following sections set out general rules regarding the computation of NESE.

B. PROCEDURE

Contact the local District Director of Internal Revenue Service (DDIR) for guidance and assistance if any doubt exists as to the correctness of a return. Refer questions received concerning tax matters to the Internal Revenue Service (IRS).