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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 20 - Employees' Benefits |
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Chapter III - Social Security Administration |
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Part 404 - Federal Old-Age, Survivors and Disability Insurance (1950- ) |
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Subpart K - Employment, Wages, Self-Employment, and Self-Employment Income |
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Self-Employment |
§ 404.1066 - Trade or business in general.
Latest version.
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§ 404.1066 Trade or business in general.
For you to be covered as a self-employed person for social security purposes, you must be engaged in a trade or business. You can carry on a trade or business as an individual or as a member of a partnership. With some exceptions, the term trade or business has the same meaning as it does when used in section 162 of the Code.