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TANF POLICY MANUAL
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A. Identifiable cost of labor (i.e., salaries, employer share of Social Security Insurance) B. Stock, raw materials, seed, fertilizer and feed for livestock C. Cost of feed for work stock D. Rent and costs of building maintenance E. Business telephone cost F. Cost of operating a motor vehicle required in connection with the operation of the business G. Interest paid to purchase income-producing property CAUTION: Principal is not an allowable cost. H. Insurance premiums and taxes paid on income producing property I. Interest access fees incurred for businesses selling their goods through the internet J. Any other self-employment expense allowed by the Internal Revenue Service (IRS) https://www.irs.gov/pub/irs-pdf/p535.pdf
7. Non-Allowable Self-Employment Costs The following list details costs not allowed, but is not limited to:
A. Payment on the principal portion of the purchase price on income producing real estate and capital assets, equipment and machinery B. Net losses from previous providers C. Cost of producing home produce intended for family consumption D. Family living expenses E. Entertainment expenses F. Personal debts G. Depreciation expenses (except those reported on a federal tax return)
8. Self-Employment Income from Boarders/Roomers BGs that are in the business of taking in boarders, roomers, or who operate commercial boarding homes are considered self-employed. Treat the income as follows:
A. Verify boarder/roomer payment B. Deduct verified actual costs of providing room and/or board C. This is the net self-employment income
NOTE: If the ES Worker cannot determine that the A/R is in the business of providing boarding or lodging, count the income as a cash contribution with no earned income disregards.
8.10 Treatment of Minor Parent Cases Minor parents (unmarried) under the age of 18 are permitted to file applications for themselves and their child(ren) only if they meet the criteria outlined in “Benefit Group/Family Composition”. These BGs may consist of the minor parent and their child(ren) only. (See 3.2.2)