correction of records of self-employment income

correction of records of self-employment income Sec. 117. Section 205 (c) (5) of the Social Security Act is amended by striking out “in excess of the amount which has been deleted pursuant to this subparagraph as payments erroneously included in such records as wages paid to such individual in such taxable year” in subparagraph (F), striking out “or” at the end of subparagraph (H), striking out the period at the end of subparagraph (I) and inserting lieu thereof “; or”, and adding after subparagraph (I) the following new subparagraph: “(J) to include self-employment income for any taxable year, up to, but not in excess of, the amount of wages deleted by the Secretary as payments erroneously included in such records as wages paid to such individual, if such income (or net earnings from self-employment), not already included in such records as self-employment income, is included in a return or statement (referred to in subparagraph (F)) filed before the expiration of the time limitation following the taxable year in which such deletion of wages is made.”