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 Seasonal Job and varying part-time jobs: Individuals that have a seasonal job and different part-time jobs should also have income budgeted as received.

11312 SELF-EMPLOYMENT

Self-employment income is budgeted based on the annualized amount unless the income is for a seasonal period of time only.

A. If income tax forms are available and there is not a substantial change in the business since the taxes were filed, the benefits specialist should determine if there are expenses or not. If there are expenses, a determination should be made whether to use the simplified self-employment calculation or if the case needs to be referred to SNAP program staff for actual expenses.

B. For non-seasonal self-employment, new business, or a business with a substantial change follow the procedures below: 1. Request monthly ledgers identifying income and expenses from the calendar month the business started, or substantial change occurred to the last full calendar month. A minimum of three months is required before the income is considered annualized however more months may be used in the calculation if needed. Use the AMND code when a new average is determined each month. 2. Determine a monthly net income (income less allowable expenses) for each calendar month and divide by the number of months used in the calculation to arrive at an average/annualized income. 3. If the business started in the application month: a. Have the household complete a ledger showing income and expenses received up to the date of the interview and b. Prospect the reminder of the month. c. Notify the household in writing (spec-c-notc, Self-employment macro, or Request for Information) that monthly ledgers must be received by the 10th of the following month until at least 3 months income is received to prospective an annualized income. More than 3 months of income may be requested if necessary to arrive at an annualized prospective income figure.

Example: Vonda has a long standing history of working as a substitute teacher throughout the 9 months school is in session and then works at Wal-Mart over the summer months. Vonda’s is paid for the hours she works at the school; she is not on contract. This income would be budgeted as received and averaged based on fluctuating income policy. Vonda’s case would be flagged to update the income from Wal-Mart for the summer months, since she has a past history of this work, and it is known she will return to this job. Example: Nina is a substitute teacher and is paid for only the days she works. She works on an on-call basis during the school year and, in the summer months, picks up jobs here and there to support her over the summer. She does not go back to the same job each summer. Nina’s school income is budgeted as received and averaged based on fluctuating income policy. Her income from the odd jobs she picks up during the summer are budgeted as received based on simplified reporting requirements.