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Division/Section Family Support Chapter No./Name 4 – Economic Stability (ES) Part No./Name B – Eligibility Factors Section No./Name B-600-FITAP-SNAP Income Document No./Name B-620-FITAP Types of Income Effective Date May 1, 2023

19 of 28 INCOME REMAINING AFTER ALL VERIFIED BUSINESS EXPENSES ARE DEDUCTED FROM TOTAL RECEIPTS.

Certification Periods for Self-Employed Households

ASSIGN NORMAL CERTIFICATION PERIODS OF 12 MONTHS TO HOUSEHOLDS WITH SELF- EMPLOYMENT INCOME.

Verification of Self-employment Income and Deductions

ANY OF THE FOLLOWING SOURCES OF DOCUMENTARY EVIDENCE MAY BE USED AS VERIFICATION OF SELF-EMPLOYMENT INCOME.

IF THE BUSINESS HAS BEEN IN OPERATION FOR:

● A YEAR OR MORE:

○ PRIOR TAX YEAR’S INCOME TAX RETURN WITH ALL SCHEDULES USED. ○ ACCOUNTANT/BOOKKEEPER’S RECORDS OF INCOME AND EXPENSES FOR THE PAST TWELVE MONTHS. ○ PERSONAL BUSINESS RECORDS FOR THE LAST TWELVE MONTHS WITH CORRESPONDING PROOF OF INCOME AND EXPENSES.

NOTE: A SHORTER PERIOD OF TIME MAY BE USED IF THE PAST TWELVE MONTHS DO NOT ACCURATELY REFLECT THE HOUSEHOLD’S ANTICIPATED MONTHLY INCOME DUE TO AN INCREASE OR DECREASE IN BUSINESS BASED ON A CHANGE IN CIRCUMSTANCES. AVERAGE OVER THE PERIOD WHICH MOST ACCURATELY REFLECTS THE HOUSEHOLD’S ANTICIPATED CIRCUMSTANCES. DOCUMENT THE CASE RECORD TO EXPLAIN THE TIME PERIOD USED.

● LESS THAN A YEAR:

○ PRIOR TAX YEAR’S INCOME TAX RETURN WITH ALL SCHEDULES USED. ○ ACCOUNTANT/BOOKKEEPER’S RECORDS OF INCOME AND EXPENSES FOR EACH MONTH OF OPERATION. ○ PERSONAL BUSINESS RECORDS FOR EACH FULL MONTH OF OPERATION, WITH CORRESPONDING PROOF OF INCOME AND EXPENSES.

IF THE HOUSEHOLD PROVIDES A FEDERAL TAX RETURN TO THE LOCAL OFFICE, INCLUDING ANY SCHEDULES FILED, THE DOCUMENTS MUST BE ANNOTATED WITH THE