20.6 Disallowable Self-Employment Expenses.
The following self-employment expenses are not allowable costs of doing business in determining net self-employment income: A. Depreciation; B. Income taxes (federal, state or local); C. Net losses from previous periods; D. Work-related personal expenses including, but not limited to, transportation to and from the work site; E. Money set aside for retirement purposes; and F. Any amounts that exceeds the payment a household receives from a boarder for lodging and meals; Source: 7 CFR §273.11(b)(2) Revised: March 2022