2000.3.2.4 Allowable Self-Employment Expenses

Most costs of producing self-employment income are deducted from the gross business income.

When the business is located in the home or on the home property, allow only the business portion of the total shelter expense. The self-employment expense is a prorated amount based on the percent of the property used for an office in home or on the home property.

Exception : Do not allow utilities as a self-employment expense if the business is in the home or on the home property unless the business has a separate meter for the utility.

Note : Allow the household its shelter expenses as a deduction on ACCESS.