Source: https://www.ssa.gov/OP_Home/ssact/title02/0211.htm
Timestamp: 2019-04-19 10:27:06+00:00

Document:
(16) Notwithstanding the preceding provisions of this subsection, each spouse’s share of income or loss from a qualified joint venture shall be taken into account as provided in section 761(f) of the Internal Revenue Code of 1986 in determining net earnings from self-employment of such spouse.
(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership derived from such trade or business (after such gross income has been reduced by the sum of all payments to which section 707(c) of the Internal Revenue Code of 1986 applies) is more than the upper limit and his distributive share (whether or not distributed) of income described in section 702(a)(8) of such Code derived from such trade or business (computed under this subsection without regard to this sentence) is less than the lower limit, his distributive share of income described in such section 702(a)(8) derived from such trade or business may, at his option, be deemed to be the lower limit.
and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from more than one such trade or business, such gross income (including his distributive share of the gross income of any partnership derived from any such trade or business) shall be deemed to have been derived from one trade or business.
The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on by an individual who is self-employed on a regular basis as defined in subsection (g), or by a partnership of which an individual is a member on a regular basis as defined in subsection (g), but only if such individual’s net earnings from self-employment in the taxable year as determined without regard to this sentence are less than the lower limit and less than 66 2/3 percent of the sum (in such taxable year) of such individual’s gross income derived from all trades or businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or business to which the second preceding sentence applies and with respect to a trade or business to which this sentence applies shall such net earnings for such year exceed the lower limit.
(2) The net earnings from self-employment, if such net earnings for the taxable year are less than $400.
An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for the purposes of this subsection, be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (i)(2) shall apply for purposes of paragraph (2).
(6) The performance of service by an individual during the period for which an exemption under section 1402(g) of the Internal Revenue Code of 1986 is effective with respect to him.
The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under section 1402(e) of the Internal Revenue Code of 1986 is effective with respect to him.
(d) The term “partnership” and the term “partner” shall have the same meaning as when used in subchapter K of chapter 1 of the Internal Revenue Code of 1986.
(e) The term “taxable year” shall have the same meaning as when used in subtitle A of the Internal Revenue Code of 1986; and the taxable year of any individual shall be a calendar year unless he has a different taxable year for the purposes of subtitle A of such Code, in which case his taxable year for the purposes of this title shall be the same as his taxable year under such subtitle A.
(2) the term “deceased partner’s distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.
(g) An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a), of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.
(B) the deduction provided by section 1202 of the Internal Revenue Code of 1986 shall not apply.
(A) The term “options dealer” has the meaning given such term by section 1256(g)(8) of such Code.
(B) The term “commodities dealer” means a person who is actively engaged in trading section 1256 contracts and is registered with a domestic board of trade which is designated as a contract market by the Commodities Futures Trading Commission.
(C) The term “section 1256 contracts” has the meaning given to such term by section 1256(b) of such Code.
(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.
(ii) to other net earnings from self-employment.
(B) In applying subsection (b)(2) to church employee income, “$100” shall be substituted for “$400”.
(3) Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(11), and paragraph (1) shall be applied before determining the amount so allowable.
(4) For purposes of this section, the term “church employee income” means gross income for services which are described in section 210(a)(8)(B) (and are not described in section 210(a)(8)(A)).
(B) does not depend to any extent on length of service or overall earnings from services performed for such company (without regard to whether eligibility for payment depends on length of service).
(1) The lower limit for any taxable year is the sum of the amounts required under section 213(d) for a quarter of coverage in effect with respect to each calendar quarter ending with or within such taxable year.
(2) The upper limit for any taxable year is the amount equal to 150 percent of the lower limit for such taxable year.
 See Vol. II, P.L. 83-591, §1402(a)(1), with respect to certain payments under the Food Security Act of 1985 excluded from net earnings from self-employment.
 See Vol. II, P.L. 83-591, §631.
 See Vol. II, P.L. 83-591, §172.
 See Vol. II, P.L. 83-591, §933.
 See Vol. II, P.L. 83-591, §911.
 See Vol. II, P.L. 83-591, §164(f).
 See Vol. II, P.L. 83-591, §1401.
 See Vol. II, P.L. 83-591, §707(c).
 See Vol. II, P.L. 83-591, §7873.
 See Vol. II, P.L. 83-591, §162(l).
 See Vol. II, P.L. 83-591, §162.
 See Vol. II, P.L. 83-591, §3231.
 See Vol. II, P.L. 83-591, §1402(g).
 See Vol. II, P.L. 83-591, §1256.

References: §1402
 §631
 §172
 §933
 §911
 §164
 §1401
 §707
 §7873
 §162
 §162
 §3231
 §1402
 §1256