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represent ten months of pay), divide the YTD gross or YTD taxable gross by the number of months on the paystub, and multiply by three. • For applicant household members who are paid bi-monthly, the applicant should provide their most recent paystub. o If this paystub is the first paystub of the month, subtract the current period gross from the YTD gross in order to determine the YTD gross for the end of the previous complete month. Then divide the YTD gross by the number of complete months represented by this calculation, and multiply by three. o If this paystub is the second paystub of the month, then it represents the end of a complete month. Divide the YTD gross or YTD taxable gross by the number of months represented by the paystub and then multiply by three. o Example: John Smith works at a job that pays him on the 10th and 25th of each month. If he applies and provides a paystub for November 10th, intake would subtract the current period gross pay from the YTD in order to determine the YTD gross at the end of October. Intake would then divide this by 10 and multiply by three to determine eligibility income. If John Smith had provided a November 25th paystub, intake could conclude that this represents pay for 11 complete months, and simply divide the YTD gross by 11 and multiply by three. Incidental, Unreported Income Income that is not reported for tax purposes is nevertheless included in the calculation of the household’s gross income. This income should be verified when possible. Applicants may claim this income using the first section of the Undocumented Income Statement. The first section allows applicants to self-declare income if there is no documentation for this income, see Form UIV-2026 – Undocumented Income Statement. Self-Employment Self-employment income is an individual's income from a private trade or business (including farming). If a household reports a member who is self-employed, their income must be verified by the Internal Revenue Service (IRS) Tax Form 1040 or IRS transcripts for the most recent, complete calendar year. Most recent is defined as taxes that were filed by April 15 of the current program year. To reference IRS tax forms, please see https://www.irs.gov/forms-pubs. If the applicant cannot produce the most recent tax return, the applicant should self- declare income for the previous three (3) months. Other income that is not from self- employment must be documented (current paystubs, etc.). For the purposes of determining eligibility for LIHEAP benefits, LSPs will consider gross income and profits before allowable business expenses and other adjustments are applied.