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408 (07/2026) Chapter 2:Eligibility • Section 5: Financial eligibility (2) In the SNAP program, costs are excluded for a separate office or shop located on the property used as a home, if the costs are billed separately from the residence. Costs for other items used for both business and personal use are excluded. (G) If no member of the financial group (see OAR 461-110-0530) has been self-employed for a sufficiently long period to ascertain the costs of self-employment, the costs may be estimated. For HSD medical programs, the expenses allowed to be excluded are outlined in IRS Code. Staff are not expected to review IRS code. The expenses can be found on their tax return, including the schedules they include with their return. The total amount of allowable expenses will be coded as one combined amount on the MAGI Deductions screen in ONE. If the applicant doesn’t file taxes and there is a question as to whether an expense is allowed, contact HSD medical policy. For the ERDC program, no costs are deducted or excluded from self-employment gross sales and receipts to determine countable income from self-employment. Oregon Administrative Rule(s) 461-145-0600 — Work-Related Capital Assets, Equipment, and Inventory 461-145-0920 — Self-Employment; Costs That Are Excluded To Determine Countable Income 410-200-0015 (54) and (55) — General Definitions 414-175-0035 — Specific Financial Requirements Exclusions allowed from self-employment income The following explains how exclusions are taken from self-employment gross income in the different programs. Gross income less exclusions leaves countable income. Costs of producing self-employment income, determined in accordance with costs excluded to determine countable income, are excludable according to the following guidelines: The following is cited from Oregon Administrative Rule 461-145-0930 — Self-Employment; Determination of Countable Income: (A) The Department initially determines gross sales and receipts, including mileage reimbursements, minus any returns and allowances (before excluding or deducting any costs). (B) In the OSIP, OSIPM, and QMB programs, all costs permitted under OAR 461-145-0920 are excluded. (C) In the REF, REFM, and TANF programs, no costs are subtracted (excluded). (D) In the SNAP program, if there are any costs permitted under OAR 461-145-0920, there is a deduction of 50 percent of gross self-employment income. (E) In the DSNAP program, the Department allows all actual costs permitted under OAR 461-145-0920. For the ERDC program, if an individual claims an excludable cost permitted under OAR 414-175-0035, at least 50 percent of gross self-employment income is excluded. The maximum exclusion is the total excludable cost under OAR 414-175-0035.