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Low Income Home Energy Assistance Program Division 10 Service 415 Program 415 Chapters 05 - 65 North Dakota Department of Health and Human Services

Allowable Expenses 415-25-05-27-35 (Revised 10/1/14 ML# 3407) View Archives

The following expenses are allowable deductions from self-employment income. Because the EAP Self-Employment Worksheet uses net income any of these expenses claimed on the tax form are already deducted. The Anticipated Self-Employment Worksheet also accounts for these expenses.

If a household verifies any of the following expenses incurred as a result of self-employment income that were not included on the tax forms, the expense must be allowed by deducting it from the net income.

• Advertising • Car and truck expenses • Chemicals • Commissions and fees • Conservation expenses • Contract labor • Custom hire (machine work) • Employee benefit programs • Feed • Fertilizers and Lime • Freight and Trucking • Gasoline, Fuel and Oil • Insurance (other than health) • Interest (mortgage and other) • Labor hired • Legal and professional services • Office expenses • Pension and profit-sharing plans • Rent or lease (vehicles, machinery, equipment, business property, land, animals) • Repairs and maintenance • Seeds and Plants • Storage and Warehousing • Supplies