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attestation for tax filing and tax dependency status, unless there is conflicting information in the case record that cannot be resolved without other means of verification). If an individual is uncertain how to answer the tax questions, the DFR can refer the individual to https://www.irs.gov/forms-pubs/about-publication-501. Specific instructions for current and prior tax year’s filing status can be in the Publication 501 Revision Section. If a child or tax dependent has both earned and unearned income, they may be required to file taxes. Refer to the above IRS website for instructions on how to determine if a tax return must be filed or for tax filing requirements for filers who do not meet the requirements for filing but may be required to file a tax return. 2810.26.00 EARNINGS OF STUDENTS UNDER AGE 22 (MED 1) Effective June 1, 2014, earned income of a student regularly attending school at least half-time is excluded up to certain maximum amounts. The exclusion applies to an applicant/recipient as well as non-participating members of a MED 1 AG whose eligibility is being determined under the 100% FPL income standard. For 2023, the first $2,220 of monthly earned income is to be excluded. This exclusion cannot exceed $8,950 for the calendar year. For 2022 the monthly amount was $2,040 and the annual amount was $8,230. 2810.30.00 SELF-EMPLOYMENT

An individual is self-employed when the individual owns a business or otherwise engages in a private enterprise. Income derived from self-employment is considered earned income. Refer to IHCPPM 3410.05.00 for specific definitions. This includes, but is not limited to the following: • Operating a small business • Sales from a franchise company • Picking up and selling cans • Farm self-employment • Selling newspapers. Refer to IHCCPM section 3410.00.00 thru 3420.05.05 for information on how to budget self- employment income. 2810.30.05 SELF-EMPLOYMENT DEDUCTIONS