20 CFR § 404.1092 - Figuring net earnings for U.S. citizens or residents living outside the United States.

---
identifier: "/us/cfr/t20/s404.1092"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 404.1092 - Figuring net earnings for U.S. citizens or residents living outside the United States."
title_number: 20
title_name: "Employees' Benefits"
section_number: "404.1092"
section_name: "Figuring net earnings for U.S. citizens or residents living outside the United States."
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "404"
part_name: "FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950-  )"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
cfr_part: "404"
---


# 404.1092 Figuring net earnings for U.S. citizens or residents living outside the United States.

(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.

[50 FR 36574, Sept. 9, 1985]