N

Name change on Social Security records, §101

National Oceanic and Atmospheric Administration, commissioned officers, §958

Natural child, §324, §411

Naturally or legally adopting parent of child beneficiary, §333

Naval service of the U.S., §955

Needs and maintenance of beneficiary, current, §1617

Net earnings from self-employment:

• advice and consultation, defined, §1229
• business expenses, computing, §1205
• calculation process, §1200
• computation methods, optional, §1233
• credits earned, §215
• criteria for Test I, §1224
• criteria for Test II, §1230
• criteria for Test III, §1231
• dealer in stocks or securities, §1207, §1209
• death of partner before end of taxable year, §1204
• defined, §1200
• exclusions applicable to ministers, §1246
• farm and nonfarm self-employment, §1244
• farm rental income, material participation, §§1221-1225
• farm timber sales, §1240
• farmers, optional methods of computation, §§1233-1244
• Federal agricultural program payments, §1238
• Form 1040 (U.S. Individual Income Tax Return), §1416
• Form 1065 (Partnership Return of Income), §1417
• gains or losses, exclusion, §1211
• grazing land, income from, §1236
• gross business income defined, §1202
• gross income, optional method reporting, §1234
• income earned outside the U.S., §1245
• income included in applying the earnings test, §1813
• landlord services, defined, §1217
• minimum creditable in year, §215
• ministers, rental allowance, §1212
• nonfarm income, §§1242-1244
• partnership, filing requirements, §1417
• payments for use/occupancy of space, §1219
• production cost, §§1226-1227
• real estate rental and sales, §§1213-1220
• rental income from multiple properties, §1220
• reporting requirements, §1416
• retirement payments from partnerships, §1203
• sale of prior year farm products, §1237
• Schedule C (Profit (or Loss) from Business or Profession), §1416
• Schedule SE (Computation of Social Security Self-Employment Tax), §1416
• self-employment income defined, §1201
• stock dividends and interest on bonds, §1206
• stockbrokers, interest and dividends, §1207, §1209
• Test I - III not met, §1232
• trader or investor in stocks and bonds, §1208

New Initial Determination, §2506

Newspaper delivery or distribution, coverage, §929

Newspaper vendors, §930, §1123

Nonbusiness work, §§924-925

Nonbusiness work on farm, agricultural labor, §915, §924

Noncontributory military wage credits, §§953-960, §1306

Noncovered employment, modified formula for determining PIA, §718

Noncovered remunerative activity, §1825

Noncovered work, State and local employment, §1006

Nonfarm earnings, optional method of computing, §§1242-1244

Nonliquid resources, SSI, §2150, §2154

Nonmedical institutions, SSI, §2144

Nonpayment of benefits:

• alien provisions, §303, §429, §505, §§1843-1847
• annual report of earnings, §§1814-1822
• child-in-care requirement, §§1829-1831
• child's, §339, §413
• convicted of subversive activities, §§1837-1840
• deported worker, §303, §429, §505, §§1841-1842
• events summarized, §1800
• foreign work test, §§1823-1828
• good cause for failure to file required reports, §§1832-1833
• lump-sum death payment, §429
• mother's or father's, §419
• parent's, §426
• receipt of periodic workers' compensation payment, §1835
• refusal of VR services, §505
• religious reasons, §303
• retirement insurance benefits, §303
• spouse's, §321
• treasury restrictions, §§1847-1849
• widow(er)'s, §408

Nonprofit organizations:

• pay for work, §1304
• Volunteers in Service to America (VISTA), §947

Notice of changes in earnings record, §1427

Notice of time and place of hearing, §2009

Notification by Appeals Council, review of case, §2014

Number of penalty deductions imposed for failing to file timely annual report of earnings, §1820

Number of years selected as computation years, §703

Nurse, student, §922