.423 Deductible Expenses
2 rules
The income from self-employment minus the cost of doing business shall be added to other earned income and the earned income deduction shall be applied to the total. Shelter expenses the household actually incurs, even if the boarder contributes to the household for part of the household's shelter expenses, shall be computed to determine if the household will receive a shelter deduction. However, the shelter expenses shall not include any shelter expenses paid directly by the boarder to a third party, such as to the landlord or utility company.