I will soon be requesting my retirement benefits to start on my 70th birthday this December (and not a day earlier - in the remarks section). In reviewing my taxed SS Earnings record there are a few years where the SS earnings are less than the gross earnings on my 1040 form. It looks like SS is reporting my self employment earnings net of expenses rather than the gross earnings. Is that correct? Should I make an appointment with a local SS office to review before filing for benefits?

Hi. Yes. You only pay Social Security taxes on your net earnings from self-employment (NESE), not the gross amount. Thus, your NESE is what should be credited to your Social Security earnings history.

I don't know of any reason why you'd need to speak with anyone at Social Security if you plan to apply online, unless you have specific questions to ask them.

Best, Jerry