104.6 Income Computation
Consider the following special factors when determining the gross monthly income for self-employed households:
Annualizing
Prorate over a 12-month period self-employment income that represents a household’s annual support, even if the income is received in only a short period of time. For example, the self-employment income of a crop farmer must be prorated over a 12-month period, if the income is intended to support the farmer on an annual basis.