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- Net Earnings from Self-Employment
- Self-Employment Income
- What are gross business receipts?
- Are retirement payments received from partnerships included in net earnings?
- How is income credited when a partner dies?
- Deduction of Business Expenses
- Dividends on Stock and Interest on Bonds
- Is interest received by dealers counted as earnings?
- Is interest received by traders counted as earnings?
- Is interest received by a dealer/stockbroker counted as earnings?
- How is dividend and interest income calculated for partnerships?
- Are all gains and losses included in calculating earnings?
- What rental allowances must ministers include in net earnings?
- What rental income must be included in calculating earnings?
- Rent Received by Real Estate Dealers
- What items are counted as earnings for real estate brokers?
- Is rental income counted as earnings?
- Services Normally Provided by Landlords
- Services Provided for Convenience of the Occupant
- Are payments for parking lots, warehouses, and storage garages counted as earnings?
- Rental Income from Two or More Property Operations
- Does farm rental income count as net earnings?
- How is material participation established in a farm rental arrangement?
- How is material participation in farm production determined?
- What are the criteria for Test I: Financial Contribution, Periodic Inspection, and Consultation?
- What combination of activities is required to demonstrate material participation in farm rental agreements?
- What constitutes a "significant part" of production costs or equipment?
- Costs of Production
- Periodic Inspection of Production Activities
- Advice and Consultation
- What are the criteria for Test II: Decisions Affecting Success of Enterprise?
- Test III: 100 Hours of Work Over 5-Week Period
- If Tests I - III are not met, is material participation still possible?
- Are other methods of computing net earnings for self-employment available?
- What is gross income for the optional method of reporting?
- Optional Method of Figuring Net Farm Earnings
- May grazing income be included in gross farm income?
- Is income from the sale of farm products grown in prior years included in gross farm income?
- Are federal agricultural program payments included in gross farm income?
- Is the landlord's share of a crop included in gross farm self-employment income?
- Income from the Sale of Timber
- Summary Table for Optional Methods of Computing Farm Self-Employment Income
- Optional Method of Computing Non-Farm Net Earnings
- Summary Table for Optional Methods of Computing Non-Farm Self-Employment Income
- Combining Farm and Non-Farm Net Earnings
- Income of U.S. Citizen or Resident in Business Outside the U.S.
- Are exclusions in Section 911 of the Internal Revenue Code applicable to ministers outside the U.S.?