20 CFR 404.1066

§ 404.1066 Trade or business in general.

United States · 20 CFR — Employees' Benefits · Status: effective

Cite this

Citation: 20 CFR 404.1066, § 404.1066 Trade or business in general, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/78575
Permanent ID: ys:prov:78575@1
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.