20 CFR 404.1092
§ 404.1092 Figuring net earnings for U.S. citizens or residents living outside the United States.
United States · 20 CFR — Employees' Benefits · Status: effective
Cite this
- Citation
- 20 CFR 404.1092, § 404.1092 Figuring net earnings for U.S. citizens or residents living outside the United States, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/78596
- Permanent ID
ys:prov:78596@1- SHA-256
7732d533638904edea7038ffe657957618f832299a711dbca6340f063875dbc4
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) Taxable years beginning after December 31, 1983. If you are a citizen or resident of the United States and are engaged in a trade or business outside the United States, your net earnings from self-employment are figured without regard to the exclusion from gross income provided by section 911 (a)(1) of the Code.
(b) Taxable years beginning after December 31, 1981, and before January 1, 1984. If you are a citizen of the United States and were engaged in a trade or business outside the United States, your net earnings from self-employment are figured without regard to the exclusion from gross income provided by section 911(a)(1) of the Code unless you are a resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.