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the department will estimate future income by using the applicant’s own estimates, and additional information or projections from other individual or governmental sources. (k) For an individual who receives self-employment income monthly or more frequently than monthly, the anticipated allowable costs of doing business for the month are added to any allowable costs that occur in some other month but that are costs that also apply to the month being anticipated. For example, a salesperson who sells year-round may deduct in August 1/12 of the cost of an annual business license purchased in January. (Eff. 8/5/92, Register 123; am 10/1/97, Register 143; am 1/7/2005, Register 173) Statutory Authority: Authority: AS 47.05.010 AS 47.27.005 7 AAC 45.450. Determining proration period of self-employment income. (a) The department will prorate adjusted gross self-employment income, as determined under 7 AAC 45.445(i), over

(1) a 12-month period if the yearly adjusted gross self-employment income exceeds 185 percent of the federal poverty guidelines for this state for the size of the family;

(2) the months of the normal season of work, or the months a self-employed individual is reasonably expected to work over a 12-month period, if the yearly adjusted gross self-employment income is equal to or less than 185 percent of the federal poverty guidelines for this state for the size of the family, and the self-employment income is available to the individual during the period of self-employment; or

(3) a number of months equal to the number of months of self-employment if the yearly adjusted gross self-employment income is equal to or less than 185 percent of the federal poverty guidelines for this state for the size of the family, and the self-employment income is not available to the individual during the period of self-employment; the proration under this paragraph begins the first month the family receives the income, or the month after the department provides the family with notice of proposed agency action under 7 AAC 49.060. (b) For purposes of this section, the federal poverty guidelines for this state, published at 69 Fed. Reg. 7336 — 7338 (February 13, 2004), are adopted by reference. (Eff. 8/5/92, Register 123; am 10/1/97, Register 143; am 1/7/2005, Register 173) Statutory Authority: