An un-incurred business expense refers to self-employment business support that someone provides to a claimant at no cost. When Social Security decides whether or not a claimant is working at his SGA, substantial gainful activity, level, they deduct un-incurred business expenses from his net earnings from self-employment. To be considered an un-incurred business expense, it must be an item or service the IRS would allow as a legitimate business expense if the claimant had paid for it or someone other than the claimant did pay for it.