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Social Security Handbook Index: Letter E

Excerpted from "Social Security Handbook". See the up-to-date, official Social Security Handbook at ssa.gov.

E

Earned income, SSI, §§2133-2135

Earnings (see also Wages):

  • annual exempt amount, §§1802-1803
  • annual report, §§1814-1822
  • clarification of report, §113
  • countable, §§2131-2133
  • earnings test, types, §1811
  • excess, §§1802-1805
  • excess earnings, defined, §1802
  • excluded under earnings test, §1812
  • grace years, defined, §1807
  • foreign work test, §§1823-1825
  • in-kind, defined, §2140
  • included under earnings test, §1811
  • maintenance of records, §112
  • maximum creditable in year, §714
  • monthly exempt amounts, §1807
  • non-covered work for pay, defined, §1825
  • non-service months, defined, §1807
  • number of hours worked, §1826
  • partial payments, §1806
  • quarters of coverage, §212
  • recording process, §113
  • rental income, §1216
  • reported or credited incorrectly, §1420
  • reports must be filed annually, §1404
  • self-employed, §1414, §1810
  • short taxable years, §1808
  • Social Security credits, §212
  • statement, Form SSA-7004-SM, §102, §1419
  • substantial gainful activity, §§620-621
  • substantial services, defined, §1807
  • SSI effect on, §§2128-2147
  • total computable, §713
  • total, for taxable year, §1809
  • Wage and Tax Statement, Form W-2, §1409, §§1726-1727
  • wages, §1810
  • work outside the U.S., §1824

Earnings record:

  • basis for benefit rate and insured status, §1400
  • benefits payable on more than one earnings record, §§733-737
  • checking individual record, §102
  • convicted persons, §1838
  • correction procedure, §102, §§1420-1421, §1423
  • correction, State and local employment, §1019
  • crediting, §113
  • deportation or removal of beneficiary, §1841
  • disclosure of information, §117
  • evidence of unrecorded wages, §§1726-1733
  • extension of time limit, §1425
  • filing requirements by employers, §1404
  • insured status, quarters of coverage, §200
  • IRS publications, employer tax payments, §1413
  • maintenance, §112
  • notice of changes, §1427
  • recording, §114
  • records kept by employers, §1412
  • reports filed annually, §1404
  • requests, §102
  • revisions after time limit expires, §1424
  • Social Security and Medicare tax rates, §1405
  • Social Security number, application and use, §§1401-1402
  • Social Security number precautions, §1402
  • Social Security records, §1419
  • Social Security taxes, §1403
  • subversive activities, benefit affects, §1837
  • suspension of time limit, military service, §1426
  • tax deductions, §1406
  • tax forms, §1409
  • time limit for review and correction, §1421, §§1423-1426
  • tips, §1303, §1329, §1406, §1408
  • wage disputes between employer/employee, §1422
  • wage statements conflict, §1422
  • what is shown on earnings record, §1403

Earning report (see Earnings record)

Earnings reports, employer filing procedures, §§1404-1413

Earnings test:

  • annual exempt amounts, §1803
  • annual exempt amounts for short taxable years, §1808
  • defined, §1801
  • excluded income, §1812
  • homeworkers, §830
  • included income, §1811, §1813
  • total earnings, §1809
  • wages and self-employment income counted, §1810
  • without fault provisions, overpayments, §§1915-1916

Economic and human development programs, coverage, §942

Education, age, and work experience, disability evaluation, §§608-609

Educational institution defined, §343

Elapsed years defined, §704

Election to receive reduced spouse's benefits, §§320-321, §729

Emergency advance payments, SSI, §2187

Employees:

  • agent-drivers or commission-drivers, §827
  • awards, exclusions from gross income, §1330
  • beneficiary working outside U.S., deductions, §§1823-1828
  • citizens working outside U.S., §§961-966
  • civilian Federal employee, §940
  • classes of workers defined by the Social Security Act, §800
  • common-law test, control factor, §§802-823
  • common-law test not met, §826
  • compensation, §815
  • controlling factors or elements of common-law test, §§803-823
  • corporation officers and directors, §824
  • court reporters, §1127
  • defined, §800
  • differences in treatment of employees and self-employed persons, §800
  • domestic services, §§915-919
  • earnings conflict with employer, §1422
  • earnings report, §1404
  • employer identification, §801
  • farm crew workers, §831
  • foreign government, instrumentality, or international organization, §937, §1124
  • homeworkers, §830
  • life insurance salespersons, full-time, §828
  • ministers and members of religious orders, §932
  • newspaper or magazine vendors, §930, §1123
  • nonprofit organizations, §931
  • partnerships, §825
  • requirements other than common-law test, §826
  • Social Security card, issuance procedure, §101
  • Social Security number, application and use, §§1401-1402, §1404
  • State and local employment (see State and local employment)
  • statement of earnings, §1417
  • tax payments, deducted or paid by employer, §1406
  • tip income, §1303, §1329, §1408
  • traveling or city salespersons, full-time, §829
  • U.S. citizens working in U.S. for foreign governments, §938
  • wages (see Wages)
  • Wage and Tax Statement, Form W-2, §1409, §1411
  • work relationships, §809
  • working for two or more employers, §1407

Employee's Report of Tips to Employer, Form 4070, §1408

Employer:

  • American, §962
  • crew leader (farm), §831
  • defined, §801, §1404
  • earnings conflict with employee, §1422
  • earnings reports, §§1404-1413
  • group-term life insurance, wages, §1337
  • household employment and employer tax return forms, §1409
  • Internal Revenue Service tax guides, §1413
  • payment of Federal Insurance Contributions Act (FICA) tax, §1406
  • record maintenance, §1412
  • State (see State and local employment)
  • tax return forms, §1409
  • tip income reports, §1329, §1408

Employer-employee relationship:

  • agent-drivers or commission-drivers, §827
  • common-law control test, §§802-823
  • earnings reports, §1404
  • facilities, §818
  • family employment, §§926-928
  • farm crew workers and leaders, §831
  • full-time employment, §811
  • homeworkers, §830
  • identity of employer, §801
  • instructional requirement, §804
  • job functions, §807
  • life insurance salespersons, §828
  • place of employment, §812
  • report submissions, §814
  • requirements other than common-law test, §826
  • retroactive coverage, former employees, §1011
  • State and local employment (see State and local employment)
  • training, §805
  • traveling expenses, §815
  • traveling or city salespersons, full-time, §829
  • wage disputes, §1422
  • work schedules, §810

Employer's Annual Tax Return for Agricultural Employees, Form 943, §1409

Employer's Application for Identification, Form SS-4, §1404

Employer's Quarterly Federal Tax Return, Form 941, §1404, §1409

Employer's Quarterly Tax Return for Household Employees (For Social Security), Form 942, §1404, §1409

Employment (coverage):

  • beneficiary working outside U.S., deductions, §§1823-1828
  • domestic services, §§915-919, §§926-927
  • family, §§926-928
  • farm or agricultural, §§901-914
  • Federal employee, §940
  • fee compensated services, §1122, §1125
  • fishing boat operators and crews, §1134
  • foreign government, instrumentality, or international organization, §§937-938
  • general discussion, §900
  • included-excluded rule, §§968-969
  • interns, hospital, §923
  • nonprofit organizations, §931
  • outside the U.S., §§961-966
  • railroad, §967
  • special minimum PIA, §717
  • State and local (see State and local employment)
  • student, §§919-922
  • work not in course of employer's trade or business, §§924-925
  • work performed under Immigration and Nationality Act, §939

Employment outside the U.S., §1827

End-stage renal disease (see Hospital insurance benefits)

Endorsement of checks, §124

Entitlement:

  • child's benefits, §323, §410
  • disabled worker's benefits, §§501-506
  • disabled widow(er)'s benefits, §§513-515
  • divorced spouse's insurance benefits, §311
  • earnings, insured status, §1400
  • health insurance protection, §127
  • hospital and medical insurance protection, §127, §1500
  • Medicare prescription drug benefit, §128
  • Medicare prescription drug costs, extra help with, §2600
  • mother's or father's benefits, §§415-420
  • parent's benefits, §421
  • retirement insurance benefits, §301
  • retroactivity, §301, §§1513-1514
  • spouse's benefits, §120, §305
  • student's benefits, §345
  • surviving divorced spouse, §403
  • widow(er)'s benefits, §407

Equity value, SSI, §2154

Estate:

  • administrator or executor, §1114
  • legal representative defined, §1903
  • refund of overpayment, §1921
  • trade or business, §1116
  • waiver of overpayment recovery, §1921

Events affecting benefits, need to report, §106, §133, §522

Events or changes in circumstances affecting eligibility, SSI, §2126

Evidence or proof:

  • adoption, legal, §1713
  • age, §§1704-1706
  • appointment of representative payee, §1610
  • beneficiary able to manage own benefits, §1614
  • beneficiary incapable of managing own benefits, §1604, §1606
  • beneficiary legally incompetent, §1605
  • ceremonial marriage, §1716
  • chart of evidence requirements, §1700
  • child born out of wedlock, §§1707-1708
  • child-in-care, §1723
  • citizenship, U.S., §1725
  • common-law marriage, §1717
  • date of birth, §1706
  • death, §§1720-1721
  • disclosure of information, §1701
  • documents, acceptability, §§1702-1703
  • earnings record corrections, §1421
  • employer wage statements, §1728
  • employment statement requests, §1732
  • evaluation of document, §1703
  • false information, §1702
  • felonious and intentional homicide, §1722
  • full-time school attendance, §1715
  • identity of claimant, §1700
  • IRS, §1735
  • lump-sum death payments, §1700
  • marriage validity, §310
  • medical, §§614-616
  • medical evidence, incapable adult beneficiary, §1604, §1606
  • missing person, §1721
  • parent-child relationships, §§1707-1714
  • partnerships, §1110
  • paternity decree, §1710, §1712
  • personal records, §1733
  • representative payee, selection process, §1611
  • requirements, §1700
  • school attendance, §1715
  • State/Federal tax returns, §1730
  • Statement of Claimant or Other Person, SSA-795, §1732
  • self-employment income, §§1734-1736
  • stepchildren, §331
  • step-relationship, §1714
  • support of claimant, §1724
  • support, 2-year filing period, §424, §1520
  • termination of marriage, §§1718-1719
  • types, acceptability, §1702
  • unemployment compensation, §1731
  • union records, §1729
  • unsigned wage statements, §1728
  • wage evidence unobtainable, §1734
  • wages, §§1726-1736
  • written acknowledgement, defined, §1709

Excess earnings:

  • defined, §1802
  • earnings charged against benefits, §1804
  • grace years and nonservice months, §1807
  • months not charged to benefits, §1805
  • payment of partial benefit, §1806

Excluded resources, SSI, §§2156-2163

Excluded services, Federal-State agreement, §1002, §1006

Exclusions, computing gross business income, §1202

Exclusions, employer payments from employer funds under or to a tax-sheltered annuity plan, §1340

Exclusions from coverage, international social security agreements, §970

Exclusions from trade or business, §§1122-1127

Exclusions of employment, not covered by Social Security, §900

Exclusions, real property, SSI, §2163

Executor, §1903

Executor of estate, trade or business, §§1114-1116

Exemption from Social Security taxes, members of religious orders, §§1128-1132

Exercise of ministry defined, §935

Expedited payment provisions, §130

Expenses allowable in computing net earnings from self-employment, §1205

Extended period of eligibility, §506

Extension of time for filing annual report of earnings, §§1816-1817

Extension of time for filing request for reconsideration, hearing, or review, §2015

Extra Help with Medicare Prescription Drug Costs:

  • appeal process, §2614
  • application, §103, §2601
  • earned income, §2605
  • eligibility, §2601
  • income, defined, §§2602-2608
  • income, not considered, §§2603-2604
  • program defined, §2600
  • redeterminations, §2615
  • resources, §§2609-2612
  • resources, countable, §§2610-2611
  • resources, defined, §2609
  • resource exclusions, §2612
  • unearned income, §§2606-2607
  • unearned income, exclusions, §2608
  • verification, §2613

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