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In addition to the Form 1040 – U.S. Individual Income Tax Return, applicants must provide one or more of the following schedules to complete the self-employment verification (note that these are based on 2024 tax forms, and may be amended when 2025 1040s are released): • Schedule 1 – Additional Income and Adjustments to Income o Summarizes what kind of income is included in the return and indicates which other schedules should be considered. • Schedule C – Profit or Loss From Business o Use line 5, Gross profit • Schedule E – Supplemental Income and Loss o Use line 3, Rents received, and/or line 4, Royalties Received o For Partnerships and S Corporations, use line 32, Total partnership and S corporation income or loss. o For Estates and Trusts, use line 37, Total estate and trust income or loss. o For Real Estate Mortgage Investment Conduits (REMICs), use line 39. o For Farm rental income or loss, use line 40. • Schedule F – Profit or Loss From Farming o Use line 9, Gross income. • Schedule SE – Self-Employment Tax o Use line 5a, Church employee income, from the Long Schedule SE if it is completed. If the client’s tax returns indicate that wages and business income were received, then the client must provide income documentation for the wages as well as schedules for the business income. The Schedule C tells the LSP that at least one of the applicants had a business that did or did not make a profit. If the business did not make a profit, the applicant does not need to complete an Undocumented Income Statement. If other household members are listed on the application and are not part of the Schedule C or do not have a 1099 and are claiming no income, however, they must complete Form UIV-2026 – Undocumented Income Statement. Applicants who operate a business or have a home office with the same physical address as their primary residence must provide proof of a separate meter for business operations or evidence that the residence is not used solely for the purpose of the business. LSPs must make a reasonable effort not to fund a business account. If the business utilizes only a portion of the residence, the client may qualify for LIHEAP benefits if the household is income eligible. If the household presents a utility bill coded as a commercial account C, however, the household is ineligible for EAP benefits on that utility.