Page 1015

1015 Chapter 7:Worker guides • Section 1: Multiple program worker guides (07/2026) • Repairs and maintenance. • Supplies. • Taxes and licenses. • Travel, meals, and entertainment. • Utilities. • Wages, less employment credits. • Meals and snacks provided by family day care providers for children in their care except the provider’s own children. The actual cost of the meals is used if the provider is able to document the cost. If the provider is unable to document the actual cost, the USDA meal reimbursement rates are used. • Materials purchased for resale, such as cosmetic products. • For newspaper carriers, the cost of newspapers, bags, and rubber bands. Applying self-employment losses to other earned income; OSIPM, MSP If you are using income and cost records from the previous or current year, and you have verified that the individual operated or is operating at a net loss, the loss is calculated the same way as the net profit or income to determine the monthly amount. If there is no other source of earned income in the financial group, you would use $0 as the total earned income (you do not get to reduce the unearned income). But if there is another source of earned income (including other self-employment income), the loss can be excluded from the gross income. If it’s self- employment, then it would be excluded before costs; for wages, it’s excluded from the gross pay. Losses have to be documented and verified; they cannot be anticipated! Other resources Self-Employment Income: How to identify self-employment and use the Self-Employment Screening Tool and the types of verification used for self-employment, reading tax forms, and review of Self-employment screens in ONE. OTAP and Lifeline The Oregon Lifeline (formerly OTAP) program is a federal and state government program that reduces the monthly cost of phone or broadband service for qualifying low-income individuals. The program provides one of the following benefits to eligible applicants: • A monthly bill discount on residential landline service with participating companies; • A monthly bill discount on residential wireless service with participating companies; or • Free monthly wireless/text minutes and a free handset offered by participating companies. • Visit www.rspf.org for the current discount amount and list of participating companies. About Oregon Lifeline programs Lifeline can provide reduced rates on currently existing phone bills or provide new phones to those without one. To