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DEPARTMENT FOR AGING AND REHABILITATIVE SERVICES AUXILIARY GRANT PROGRAM NON-SSI INCOME SOURCES 07/19 CHAPTER I, PAGE 76

59. Self-Employment (NESE) Earned Income Net earnings from self-employment (NESE) are the gross income from any trade or business less allowable deductions for that trade or business. NESE also includes any profit or loss in a partnership. 59.1. Income Treatment When a self-employment situation is identified, contact your AG consultant for instructions.

60. Sheltered Workshop Wages Earned Income Payments for services performed in a sheltered workshop or work activities center are what an individual receives for participating in a program designed to help him/her become self-supporting. Payments for such services are a type of earned income. An individual may receive cash or other items which are not remuneration for services and therefore are not earned income. Those items must be evaluated to determine if they are unearned income. A sheltered workshop is a nonprofit organization or institution whose purpose is: • To carry out a recognized program of rehabilitation for handicapped workers; and/or • To provide such individuals with remunerative employment or other occupational rehabilitating activity of an educational or therapeutic nature. A work activities center is: • A sheltered workshop, or • A physically separated department of a sheltered workshop having an identifiable program, and separate supervision and records.