In computing your AME or AIME, we include the following as total earnings (subject to the yearly limits in §714):
Wages covered by Social Security and paid during the computation period;
Self-employment income covered by Social Security and allocated to this period;
Military service wage credits;
Railroad compensation creditable for Social Security purposes; and
Deemed wages if you were interned in the U.S. during World War II.
We may not count earnings from employment or self-employment not covered by Social Security in computing your AME.
Last Revised: Sep. 22, 2003