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PY26 WHEAP Manual

51 Revised: August 2025 eligible for a HE+ Program Services referral. Please contact the HE+ Help Desk if the homeowner or dwelling owner does not file taxes.

3.3.5.2 Use of Self-Generated Income Report Forms An S-GIRF may be used to verify self-employment income when an applicant states they did not file taxes in the most recent year or did not file self-employment on their taxes. In such a case, the S-GIRF must cover the previous 12 months to the date of application. Sum the total of the gross income provided on the S-GIRF and divide by 12 to calculate monthly income and enter that amount for the prior month test period. A separate S-GIRF shall be used and entered as a separate entry in the HE+ System for each source of self-employment income. Completed S- GIRFs shall be retained with the application as a document upload in the HE+ System.

The S-GIRF can be found on the Division website via Provider Resources │ Energy │ Energy Assistance.

NOTE: No income deductions are allowed when reporting self-generated income on an S-GIRF. Deductions or expenses related to self-generated income shall not be factored into the amounts counted as income unless the applicant provided the complete tax return from the prior year.

The S-GIRF shall be used to report self-generated income if: • Money is received for self-generated income without an organized self-employment business and/or self-employment is not filed on the applicant’s taxes. Examples include odd jobs, childcare, cleaning, donating plasma, etc. Cash jobs are considered self- generated income when working for employer(s). When receiving cash from an employer(s), report as wages using the Wage Attestation form for the test period. • The source of income, business or farm was not in operation during the previous year and IRS tax forms are not available.

Example: The business or income started in June and the applicant is applying in November. The business operated for five months (June through October.) Divide total income by five (5) to arrive at the amount per month and enter that amount as self- generated income for the prior month test period.

Example: The business or income started in February and the applicant is applying in April. The business or odd job income operated for two months (February and March). Divide total income by two (2) to arrive at the monthly amount for March. • An independent contractor who receives a 1099-NEC is self-employed and is not considered an employee. If confirmed the applicant is an independent contractor, workers shall utilize the 1099 if income taxes were not filed for verification of income. Divide total income by the number of months worked and enter that amount as self-employment income.

Example: The applicant works for Uber and is provided with a 1099-NEC and worked for Uber for the full year. Divide total income by twelve (12) to arrive at the monthly amount. • Chapter 7 bankruptcy has been filed since tax forms were last completed.