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Title 13: Social Service Resources Page 65 Iowa Department of Health and Human Services Employees’ Manual Chapter G: Child Care Assistance Determining Eligiblity Revised June 14, 2024 CCA Exit Program ▪ Net income from farm self-employment: Include gross receipts minus operating expenses from a person’s operation of a farm as an owner, renter, or sharecropper. “Gross receipts” include: • The value of all products sold. • Payments from government loan programs. • Money received from the rental of farm equipment to others. • Incidental receipts from the sale of wood, sand, gravel, etc. • Money received from farm property if payment is based on a percentage of crops produced. “Operating expenses” include costs of feed, fertilizer, seed and other farming supplies, cash wages paid to farmhands, cash rent, interest on farm mortgages, farm building repairs, and farm taxes (not state and federal personal income taxes). The value of fuel, food, or other farm products used for family living is not included as part of net income. NOTE: Do not offset the loss from one self-employment enterprise against the profit of another self-employment enterprise or any other earned or unearned income the household has. ▪ Net income from nonfarm self-employment: Include gross receipts minus expenses from a family member’s own business, professional enterprise, or partnership. “Gross receipts” include the value of all goods sold and services rendered. “Expenses” include cost of goods purchased, rent, heat, lights, power, wages and salaries paid, business taxes (not personal income taxes), and similar costs. The value of saleable merchandise consumed by the proprietors of retail stores is not included as part of net income. NOTE: Do not offset the loss from one self-employment enterprise against the profit of another self-employment enterprise or any other earned or unearned income the household has. ▪ Pensions and annuities: Include pensions or retirement benefits paid to a retired person or the person’s survivors by a former employer or by a union, either directly or through an insurance company; periodic receipts from annuities or insurance. ▪ Permanent disability insurance: Include Social Security Disability Insurance (SSDI) payments made by the Social Security Administration, before deductions for medical insurance. ▪ Public assistance or welfare payments: Include public assistance payments, such as FIP, State Supplementary Assistance, general assistance, and cash payments received under the FIP Diversion program and the statewide Family Self-Sufficiency Grant program. ▪ Railroad retirement insurance: Include checks from the U.S. Government.