2000.3.2.5 Boarders

Income received for a Commercial Boarding House is earned income, after allowed self-employment expenses are deducted.

Income received for non-commercial boarding houses is earned income if the boarder is not included in the 3SVT household. Use the information in Self-Employment Expenses of Providing Room and Board Self-Employment Expenses of Providing Room and Board , to determine the allowed self-employment expenses. Self-Employment Expenses of Providing Room and Board The following table shows the monthly self-employment expenses allowed for room and board income. If the customer provides documentation of separate identifiable expenses of providing room and/or board that exceed the applicable table amount, allow the higher amount. In no case, however, may the business expense allowed exceed the amount of gross income received from the roomer and boarder. Access Code Type 1 Person 2 Person 3 Person 4 Person 5 Person 6+ Person 1 Room Only $254 $465 $669 $847 $1008 $1,211 2 2/3 Board $199 $364 $523 $663 $789 $947 3 Board Only $298 $546 $785 $994 $1,183 $1,421 4 Room and 2/3 Board $453 $829 $1,192 $1,510 $1,797 $2,158 5 Room and Board $552 $1011 $1,454 $1,841 $2,191 $2,632 If five or more roomers/boarders are in one payment group, the RBIN income should be handled in a BUSI panel not a RBIN panel. Use the expense from the table above as the expense in the BUSI panel. Splitting one payment onto two RBIN panels results in an incorrect business expense deduction. The RBIN panel only allows four roomers/boarders per panel. Splitting one payment onto two RBIN panels results in an incorrect business expense deduction.

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2000.3.2.5 Boarders

Official source

Income received for a Commercial Boarding House is earned income, after allowed self-employment expenses are deducted.

Income received for non-commercial boarding houses is earned income if the boarder is not included in the 3SVT household. Use the information in Self-Employment Expenses of Providing Room and Board Self-Employment Expenses of Providing Room and Board , to determine the allowed self-employment expenses. Self-Employment Expenses of Providing Room and Board The following table shows the monthly self-employment expenses allowed for room and board income. If the customer provides documentation of separate identifiable expenses of providing room and/or board that exceed the applicable table amount, allow the higher amount. In no case, however, may the business expense allowed exceed the amount of gross income received from the roomer and boarder. Access Code Type 1 Person 2 Person 3 Person 4 Person 5 Person 6+ Person 1 Room Only $254 $465 $669 $847 $1008 $1,211 2 2/3 Board $199 $364 $523 $663 $789 $947 3 Board Only $298 $546 $785 $994 $1,183 $1,421 4 Room and 2/3 Board $453 $829 $1,192 $1,510 $1,797 $2,158 5 Room and Board $552 $1011 $1,454 $1,841 $2,191 $2,632 If five or more roomers/boarders are in one payment group, the RBIN income should be handled in a BUSI panel not a RBIN panel. Use the expense from the table above as the expense in the BUSI panel. Splitting one payment onto two RBIN panels results in an incorrect business expense deduction. The RBIN panel only allows four roomers/boarders per panel. Splitting one payment onto two RBIN panels results in an incorrect business expense deduction.