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Insurance Contributions Act (FICA) tax withheld from their earnings; e. Are not required to complete an Internal RevenueService(IRS) W-4 form for an employer; and

f. Are not covered by worker’s compensation.

Verification of any required additional license or permit must be submitted to support the self-employment activity, such as chauffer’s license or a hairdresser’s license.

Note: Individuals who lease their boat or fishing permit and are not actively involved in the fishing operation are not considered self- employed. In these cases, the income obtained from the lease of the boat or permit is considered unearned income.

Individuals who report they are a self-employed fisher person will not have a State of Alaska business license but must provide a copy of the professional license (i.e. crew member, commercial fishing license, captain’s license, etc.). If the individual is not a self- employed fisher person they would not have a professional license and employment verification is required.

Self-employment includes, but is not limited to, occupations such as small businesses, crafts, boarding house manager/owner, or ownership of rental property. 2. Self-Employment Definitions

a. Period of Self Employment The period of self-employment is the months in which an individual is actively engaged in producing income. The period of self-employment does not include months in which maintenance or preparation of tools or equipment is the only self-employment activity performed.

b. Monthly Self-Employment Income Monthly self-employment income is earned on a monthly basis during any or all months throughout the year. Examples of monthly self-employment income include, but are not limited to, persons who sell products such as crafts or cosmetics, or sell services such as hair dressers, independent carpenters or taxi drivers.

c. Seasonal Self-Employment Income Seasonal self-employment income is earned during a specified