Jim,

Thank you for your good work with veterans. A mutual friend suggested that I ask you for guidance with the response to my 21-4140 form. www.vba.va.gov/pubs/forms/vba-21-4140-1-are.pdf I have not worked for anyone since Dec. 1, 2006. I have no employment earnings. I do have a License to practice law. I have income from cases completed prior to my IU determination which pay me monthly. I list this income as self employment income for IRS. In the last three years the taxable income listed as my self employment has been about $ 2,000.00 each year. However, the yearly gross receipts range to $ 19,500 before deductions. I do not want to list gross receipts at $19,500.00 when the taxable income is $2,000.00. I do not want to state that I am working when I am not. I could just state all of the above. I am confused with the question? Highest Gross Earnings per month. This does not say Highest Gross receipts per month nor are gross receipts income for tax or social security purposes. Any suggestions would be appreciated. I am not adverse to simply not getting the benefit if I am not entitled to it but I don't want to put a round through my foot by not knowing how to address this situation.

Reply:

The way I interpret this is that you are currently neither self employed nor are you gainfully employed. That you derive income from past work does not reflect on what you have done in the last year.

I get many questions regarding the 4140 form and I generally advise vets to be very cautious in reporting facts. In section 1 of the form it asks you of dates of employment for the last 12 months. Your income, for IRS purposes, is derived from work long before that. If I were you, I'd report no earned income to VA.

VA does use a matching system to explore IRS records of TDIU veterans. I believe that if the question ever came up, you could easily explain your source of income.

More about the TDIU benefit is here https://www.vawatchdog.org/tdiu-unemployability.html