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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. (l) If a self-employed individual also has earned or unearned income, the nonpersonal costs of doing business allowed under this section are not deducted from that income. (Eff. 7/20/2007, Register 183) Statutory Authority: Authority: AS 47.05.010 AS 47.07.020 AS 47.07.040 7 AAC 100.174. Prorating self-employment income. The department will prorate self-employment income, as determined under 7 AAC 100.172(i), over

(1) a 12-month period if the yearly self-employment income exceeds 185 percent of the federal poverty guidelines for this state, adopted by reference under 7 AAC 100.980, for the size of the household;

(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 self-employment income is equal to or less than 185 percent of the federal poverty guidelines for this state, adopted by reference under 7 AAC 100.980, for the size of the household, 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 self-employment income is equal to or less than 185 percent of the federal poverty guidelines for this state, adopted by reference under 7 AAC 100.980, for the size of the household, 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 household receives the income, or the month after the department provides the household with notice of proposed agency action under 7 AAC 49.060. (Eff. 7/20/2007, Register 183) Statutory Authority: Authority: AS 47.05.010 AS 47.07.020 AS 47.07.040