20 CFR 404.1066 : Employees' Benefits (§ 1.1 To Parts 1011-1099) — (Part 400 To Part 499) — Social Security Administration (Part 400 To Part 499) — Federal Old-Age, Survivors And Disability Insurance (1950- ) (§ 404.1 To § 404.2127) — Employment, Wages, Self-Employment, And Self-Employment Income (§ 404.1001 To § 404.1096) — Self-Employment (§ 404.1065 To § 404.1077) — Trade or business in general.

4 Aug 2016

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.

20 CFR 404.1066