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COMBINED MANUAL

ISSUE DATE 08/2019

SELF-EMPLOYMENT INCOME FROM FARMING

0017.15.33.24

Farmers are self-employed. They may work full-time, part-time, or as hobby farmers.

Common types of farm income include:

● Proceeds from sale of crops, livestock, or products.

● Production from livestock.

● Income from home-produced food.

● Soil conservation payments and other subsidies.

● Proceeds from machine rental, including wages to the farmer/operator.

● Capital gains. See 0017.15.54 (Capital Gains and Losses as Income).

Also see:

0010.18.09 Verifying Self-Employment Income.

0017.15.33.03 Self-Employment, Convert Inc. to Monthly Amt - Cash.

0017.15.33.05 Self-Employment, Determine Countable Monthly Income -SNAP.

0022 Budgeting and Benefit Determination.

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

SNAP: FOR UNITS WITH FARMING INCOME RESULTING IN A PROFIT:

If the SNAP unit has a farm profit then the unit must select from 1 of the 2 self-employment methods outlined in 0017.15.33.05 (Self-Employment, Determine Countable Monthly Income – SNAP).

FOR UNITS WITH FARMING INCOME RESULTING IN A LOSS:

If the SNAP unit has a farm loss, follow the guidance outlined in the SNAP Farm Loss Policy Guide (PDF) and TEMP Manual TE02.05.62 (Farm Loss Offset - SNAP) to determine the self-employment income for ALL of the unit’s self-employment businesses.

● Units which expect to receive less than $1,000 in annual gross income from farming cannot use the farm loss to offset other earned and unearned income.

● Units which expect to receive $1,000 or more annual gross income from farming and experience a farm loss can use the farm loss to offset other earned and unearned income.