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1228 (07/2026) Chapter 8: Examples • Chapter 8: Examples Example 3: A farmer has $99,000 from the sale of livestock, produce, grains, etc. If provided, look at Part 1 of Schedule F. Some of the incomes listed on this form are excluded for SNAP. If income is received from an excluded source, subtract the amount before arriving at the gross figure. Additional guidance: • Line 5: Commodity credit corporation bans. If a loan, treat like a loan. If a commodity payment was made to not plant a crop, the proceeds are counted as self- employment. • Line 6: Disaster assistance is excluded. However, payments made for crop failure that is not connected to a presidentially declared disaster are counted as self- employment income. • Line 6: Crop insurance payments are a nonrecurring lump-sum income and counted as a resource. • Line 8: Federal and state gasoline tax credit or refund is excluded. Example 4: $99,171 is the gross annual farm income from line 9 after deducting any amounts that were not considered income from lines 5, 6 and 8 (see above). Subtract allowable expenses from Schedule F, Part 2. The computations based on tax forms are: • Countable Farm Income: $ 99,171 • Fertilizers and lime - 7,769 • Lease on machinery - 4,000 • Repairs/maintenance - 5,646 • Gas, fuel, and oil - 2,327 insurance (farm only and not home) - 5,488 • Mortgage (farm only and not home) - 24,461 supplies - 274 • Utilities (farm only and not on home) - 2,500 sanitary services (farm only, not on home) - 1,497 • Telephone (farm only, not on home) - 2,823 • Office costs (not wages paid to HH member) - 375 • Registration and permits (farm only) - 784 legal/professional fees - 547 • Other costs – 1,661 • Labor (excluding wages paid to the SNAP group) - 42,911 • Balance $ (3,892) Because the farm costs are greater than the gross annual farm income, there is no income to count. Additionally, the amount in the red, $3892, can be deducted from any other SNAP countable unearned or earned income the household may have. OSIPM Applying self-employment losses to other earned income