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Chapter: 1800 Income Program: FS 8 Examples of self-employment include, but are not limited to: 1. farming, 2. odd jobs, 3. babysitting, 4. selling or donating blood, 5. doing hair/nails, 6. cutting lawn, 7. working as an independent contractor, 8. Lyft or Uber drivers, or 9. running a trade or business, etc. 1810.0302 Allowable Costs of Self-Employment Income (FS) The assistance group is required to keep a record of the expenses incurred in the production of self-employment income.

Examples of allowable costs of producing self-employment income are:

1. identifiable costs of labor (salaries, employer's share of Social Security, insurance, contract labor, commission, etc.); 2. stock, raw materials, seed and fertilizer, and feed for livestock; 3. rent and cost of building maintenance; 4. business telephone costs; 5. costs of operating a motor vehicle when required in connection with the operation of the business; 6. the principal and interest paid on loans to purchase income producing real estate and capital assets, equipment, machinery, and other durable goods; 7. insurance premiums and property taxes paid on income producing property; 8. cost of meals and equipment for children for whom child care is provided in the home; and 9. travel and lodging, but not meals, away from home. 1810.0303 Costs not Allowed (FS) The following expenses are not allowed as a cost of producing self-employment income:

1. net losses from previous periods, 2. federal, state and local income taxes, money set aside for retirement purposes and other work related personal expenses (such as transportation to and from work) for any SFU member, as these expenses are accounted for by the 20% earned income adjustment, and 3. depreciation.

Note: Business equipment and supplies are excluded as assets in FS. 1810.0304.01 Income from a Boarder (FS) The income from a boarder includes all direct payments to the assistance group for room and meals, including contributions to the assistance group's shelter expenses. Shelter expenses paid directly by a boarder to someone outside of the assistance group (third party payments) are not counted as income to the assistance group.

The income of an assistance group owning and operating a commercial boarding house must be handled as income from self-employment.

The income of an assistance group that does not own and operate a commercial boarding house is subject to special income calculations.