I retired and started taking SS benefits at age 62. I was already receiving payment from my working interests from several oil leases. Since I had not reached the age for full benefits from SS (and I still have not) and I did not realize that the WI would affect my benefits, I had to pay back a sizable amount to SS and will need to do the same thing until age 67. After paying back the money and talking to a SS rep. I was told that I couldn't change my mind about the SS. I was told by my CPA that I had to declare self-employment for my WI on my income taxes. When SS examined the return for 2011, they contacted me about the repayment of some of the money based on the fact that I was making too much $ to collect full benefits. My question is: Must I declare self-employment for the Working Interest since I am responsible for my percentage of the overhead on these leases?