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
• prescription drug cost plan, §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