Page 803

COMBINED MANUAL

ISSUE DATE 11/2021

SELF-EMPLOYMENT EXPENSES NOT ALLOWED - SNAP

0017.15.33.15

MFIP, DWP, GA, GRH, MSA: No provisions.

SNAP: The following are not allowable costs of doing business in determining net self-employment income using the Taxable Method: ● Net losses carried over into additional tax years. Only allow net losses in the original year in which it occurred.

● Federal, State, local income taxes, and money set aside for retirement purposes.

● Depreciation.

● Any amount that exceeds the payment a household receives from a boarder for lodging and meals. See 0017.15.33.27 (Self Employment Income From Roomer/Boarder).