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employment enterprise that are usually used for more than one year or season and can usually be sold once the self- employment business ends. Examples of durable goods include but are not limited to such items as: office equipment and furniture; vehicles; computers; fishing nets (gill nets, seine nets); and tools.

g. Overtime Earnings for time worked over eight (8) hours a day, or over forty (40) hours a week are calculated as regular or straight time based on the minimum wage rate and not calculated as time and a half for overtime.

h. Self-Employment Allowable Costs of Doing Business Self-employment costs of doing business are non-personal expenses incurred as a direct result of earning the self- employment income and are not specifically prohibited. See section 4080-2 H. 5. Expenses Not Allowed as a Cost of Doing Business. If a declared expense is determined to be an allowable cost of doing business it is deducted when calculating the adjusted gross income.

3. Allowable Costs of Doing Business Allowable costs of doing business include, but are not limited to the following: a. Labor costs to include payments to or for an employee’s: gross wages; life and health insurance premiums; and mandatory employer contributions to employee benefits plans such as unemployment insurance and social security. This also includes payments made to a self-employed helper, such as costs for contracted work or shares paid to a self-employed crew member, etc.;

If the self-employment business is owned by 1 owner, and they are receiving a wage from the business. The wage should not be counted twice. If taxes are being withheld the wage is counted as regular income. The wage should show as an expense on the business. The owner must also provide the self-employment income and expenses to show what profit the self-employment business may be earning. The business may be earning income even though the owner is paying themselves a wage. The earnings from the business is countable income as long as the wages paid to the owner is counted as a deduction.