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I TANF TANF TANF TANF TANF TANF TANF TANF SNAP SNAP SNAP SNAP SNAP SNAP SNAP SNAP • Costs that are not related to the self-employment, e.g. entertainment, personal transportation costs; or • Any amount that exceeds the payment a household receives from a boarder for lodging and meals. Do not subtract payments on the principle of the purchase price of income-producing real estate and capital assets, equipment, machinery and other durable goods. Note: If the individual conducts a self-employment business in his home, consider the cost of the home (rent, mortgage, utilities) as shelter costs, not business expenses, unless these costs can be identified separately as necessary for the business. 757.3 Self-Employment Net Financial Loss (toc) Do not deduct a self-employment net financial loss from other household income. Exception: Deduct the loss if • It results from a self-employment farming operation, and • The household received or anticipates receiving annual gross income of $1,000 or more from the farming operation. If the cost of producing self-employment farming income exceeds the income amount, the loss shall be offset against any other countable income of the household. Note: the computer applies the loss to the benefit calculation when the self-employment code is used in the AMPS Income BAP, once the farm loss is computed manually. 757.4 Income from Property (toc) Consider income from property (non-liquid resources such as equipment, vehicles, real property), whether from renting, leasing, or selling on an installment plan, as budgetable income. If the household member sells property on an installment plan, count the payments as income. Exempt the balance of the note as an inaccessible resource. 757.4.1 Determining if Income from Property Is Earned or Unearned (toc) Count this income as earned or unearned depending on the amount of work involved in producing the income. Consider the income earned if the person spends an average of at least 20 hours per week in management or maintenance activities. Otherwise, count it as unearned. Count the standard deduction for earned income. A-757.2 INCOME Division of Social Services Eligibility and Payments Manual 26 Jun 26 MTL 09/26 Determine Net Self-Employment Income