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Title 7: SNAP Table of Contents Chapter I: Specific Households and Participants Revised February 13, 2026 Page 2 Page Iowa Department of Health and Human Services Employees’ Manual S Corporations and Limited Liability Corporations (LLCs) ................................................ 49 Fleeing Felons and Parole and Probation Violators ............................................................ 49 Homeless Households ........................................................................................................... 50 Ineligible Household Members .............................................................................................. 51 Resources of Ineligible Household Members ................................................................... 52 Income and Deductions of Ineligible Household Members ............................................... 52 Income ...................................................................................................................... 53 Deductions ............................................................................................................... 55 Ineligible Households Due to Lottery or Gambling Winnings ............................................ 58 Migrants and Seasonal Farm Workers .................................................................................. 58 Application Processing ..................................................................................................... 59 Emergency Services ......................................................................................................... 59 Income .............................................................................................................................. 60 Destitute Households ....................................................................................................... 60 Self-Employed Households ................................................................................................... 61 Resources ........................................................................................................................ 61 Property Essential to Employment ............................................................................ 61 Prorated Income ....................................................................................................... 61 Income .............................................................................................................................. 62 Standard Deduction .................................................................................................. 63 Allowable Costs of Producing Income ...................................................................... 64 Nonallowable Costs of Producing Income ................................................................ 65 Shelter and Utility Deductions................................................................................... 65 Rental Income .......................................................................................................... 66 Property Sold on Contract ........................................................................................ 66 Offsetting Loss in One Enterprise From Gains in Another ........................................ 66 Determining Assistance .................................................................................................... 68 Annualized Income and Expenses ........................................................................... 68 Capital Gains ............................................................................................................ 69 Even and Uneven Proration for Benefits .................................................................. 70 Ending Self-Employment .................................................................................................. 70 Self-Employment Policies for Farmers ................................................................................. 71 Resources ........................................................................................................................ 71 Income .............................................................................................................................. 72 Offsetting a Farm Loss Against Other Countable Income ........................................ 72