---
kind: "section"
citation: "20 C.F.R. § 404.1092"
title: "20"
number: "404.1092"
heading: "Figuring net earnings for U.S. citizens or residents living outside the United States."
url: "https://uscodex.org/cfr/20/404.1092"
---

# §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)](/cfr/20/911.md?p=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.

## Notes

### Amendments

[50 FR 36574, Sept. 9, 1985]

### Authority

Authority: Secs. 202(v), 205(a), 209, 210, 211, 229(a), 230, 231, and 702(a)(5) of the Social Security Act (42 U.S.C. 402(v), 405(a), 409, 410, 411, 429(a), 430, 431, and 902(a)(5)) and 48 U.S.C.1801.

### Source

Source: 45 FR 20075, Mar. 27, 1980, unless otherwise noted.

### Amendments

[50 FR 36574, Sept. 9, 1985]