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What rental income must be included in calculating earnings?

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

1213. What rental income must be included in calculating earnings?

Rental income you receive from real estate does not count for Social Security purposes unless:

  1. You receive rental income in the course of your trade or business as a real estate dealer (see §§1214-1215);

  2. Services are rendered primarily for the convenience of the occupant of the premises (see §1218); or

  3. In the case of farm rental income, you materially participate in the production or in the management of the production of farm commodities on land rented to someone else. (See §§1221-1232.)

Last Revised: March, 2001

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Not affiliated with the US Social Security Administration