In reading other questions and IRS documents, I see that in the year I reach FRA I can use the monthly test when I start claiming benefits. Is the amount ($4k) before or after deductions such as taxes, FICA, Medicare, and 403(b) withholding? That is, is it gross or net monthly income?

Thank you

Hi,

Countable earnings for earnings test purposes includes any combination of gross wages (i.e. before deductions) and/or net earnings from self-employment. For more information on the earnings test, refer to the following Social Security website: https://www.ssa.gov/planners/retire/whileworking.html.

Best, Jerry