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Title 7: SNAP Page 61 Iowa Department of Health and Human Services Employees’ Manual Chapter I: Specific Households and Participants Self-Employed Households Revised February 13, 2026 Resources Self-Employed Households Policies in this section apply to self-employed people, including households that own and operate commercial boarding houses. See also Self-Employment Policies for Farmers. The following section describes self-employment policies for:  Resources  Income  Determining assistance  Ending self-employment Resources Property Essential to Employment Legal reference: 7 CFR 273.8(e) Exclude as a resource any property that is essential to a household’s self- employment business. Examples include tools of a tradesman. Continue to exclude the property when self-employment is temporarily interrupted because of circumstances beyond the control of the household, such as illness. When a self-employment enterprise ends, count the equity value of any property that was previously excluded under this policy. EXCEPTION: For property of farmers, see Self-Employment Policies for Farmers. Prorated Income Legal reference: 7 CFR 273.8(e)(5), 273.8(e)(9), and 273.8(f) Exclude as a resource any self-employment income that has been prorated. Prorated income remains excluded for the entire proration period, even if it is commingled in an account with funds that are not excluded. To determine the amount of money to exclude from the liquid resources of a self- employed person whose income is annualized: 1. Add together:  The total allowable costs of doing business, and  The net countable yearly earnings from the self-employment enterprises 2. Deduct the total of these figures from the total liquid resources as of the date of the interview to determine the countable resource amount.