To determine the number of hours you work each month, count each hour you are engaged in employment or self-employment.
You are engaged in employment or self-employment when you:
Actually perform services as an employee or self-employed person;
Have an employment agreement to work even though you may not perform actual services because of sickness, vacation, etc.;
Are the owner or part owner of a functioning trade or business; or
Hold yourself out to the public as carrying on a trade or business, whether or not you perform actual services.
Last Revised: March, 2001